Professional Documents
Culture Documents
KT Chi Phi Va Tinh Gia Thanh
KT Chi Phi Va Tinh Gia Thanh
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MC LC
M U........................................................................................................................... 1
CHNG I ...................................................................................................................... 3
I. KHI NIM, NHIM V K TON............................................................................ 3
1.1 - Chi ph sn xut ..................................................................................................... 3
1.1.1 - Khi nim chi ph sn xut ...................................................................................... 3
1.1.2 - Phn loi chi ph sn xut...................................................................................... 3
a. Phn loi theo ni dung kinh t: ..................................................................................... 3
b. Phn loi chi ph theo cng dng kinh t ........................................................................ 3
1.2 - Gi thnh sn phm................................................................................................ 3
1.2.1 - Khi nim gi thnh. .............................................................................................. 3
1.2.2 - Phn loi gi thnh. ............................................................................................... 4
1.3 - Mi quan h gia chi ph sn xut v gi thnh sn phm....................................... 4
1.4
vii
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2.2- Nhim v sn xut kinh doanh ch yu ca cng ty CP TMSX & DV Hiu Cng
.................................................................................................................................... 22
III- C IM T CHC SN XUT KINH DOANH CA CNG TY CP TMSX &
DV HIU CNG. ........................................................................................................ 22
3.1- S t chc sn xut kinh doanh ti cng ty CP TMSX & DV Hiu Cng. ...... 22
3.2- Gii thch s ..................................................................................................... 23
IV- T CHC B MY QUN L KINH DOANH TI CNG TY CP TMSX & DV
HIU CNG . .............................................................................................................. 23
4.1- C cu t chc b my qun l ti cng ty CP TMSX & DV Hiu Cng ............ 23
4.2- Chc nng v nhim v ca tng b phn trong c cu t chc............................. 24
V- T CHC CNG TC K TON TI CNG TY TMSX & DV HIU CNG 25
5.1- T chc b my k ton ca cng ty CP TMSX & DV Hiu Cng:..................... 25
5.1.1- S t chc b my k ton ......................................................................... 25
5.1.2- Chc nng v nhim v ca tng thnh vin .................................................. 26
5.2- Hnh thc k ton p dng ti cng ty CP TMSX & DV Hiu Cng ................... 26
VI- NHNG THUN LI V KH KHN CA CNG TY CP TM SX & DV HIU
CNG .......................................................................................................................... 27
6.1-
Thun li ........................................................................................................... 27
6.2-
Kh khn ........................................................................................................... 27
viii
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1.1.1-
1.1.2-
1.1.3-
1.2-
1.1.2
ix
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M U
Bt k doanh nghip no mun tn ti v pht trin phi sn xut ra cc sn
phm c cht lng tt v gi c a ra phi hp l v ph hp vi nhu cu ca th
trng. Khng nhng th doanh nghip cn phi t chc tt cng tc hch ton chi
ph sn xut v tnh gi thnh sn phm nhm nh gi c mi kha cnh v chi
tit ca mi nhn t tc ng n chi ph sn xut v gi thnh sn phm.Chnh v
vy, doanh nghip cn phi coi trng cng tc tnh gi thnh sn phm. V gi thnh
sn phm l ch tiu kinh t quan trng, chng phn nh cht lng ca hot ng
sn xut. C lm tt cng tc ny, k ton mi cung cp c cc thng tin chnh
xc cho nh qun tr doanh nghip tm ra nguyn nhn v t a ra quyt nh
qun l trong vic thc hin tit kim chi ph v h gi thnh hp l. iu ny ch
c k ton mi thc hin c bi v y l cng c quan trng ca cng tc qun
l. Nh vy k ton chi ph sn xut v tnh gi thnh l mt phn khng th thiu
c trong qun l kinh t ca mi doanh nghip.
Nhn thc c tm quan trng ca vic hch ton chi ph sn xut v tnh
gi thnh trong doanh nghip, qua thi gian hc tp ti Trng i Hc Si Gn v
c thc tp ti cng ty c phn TM SX&DV Hiu Cng , c s hng dn
tn tnh ca c Nguyn Th Hin cng vi cc cn b phng Ti chnh- k ton
ca cng ty gip em quyt nh chn ti : K ton chi ph sn xut v tnh
gi thnh sn phm ti cng ty CP TM SX & DV Hiu Cng lm lun vn tt
nghip ca mnh.
Vi mc ch vn dng l lun v hch ton k ton vo nhu cu thc tin
cng tc chi ph sn xut v tnh gi thnh sn phm cng ty CP TM SX & DV
Hiu Cng. T , phn tch nhng im cn tn ti, ng gp mt s kin
nhm hon thin cng tc k ton ti n v.
Trong lun vn ny, ngoi phn m u v kt lun ni dung c 3 phn
chnh:
-
doanh nghip
-
Chuyn
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Phn 3: Nhn xt v xut kin nhm hon thin k ton k ton chi ph
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CHNG I
C S L LUN V K TON CHI PH SN XUT TNH GI THNH
TRONG DOANH NGHIP.
I. KHI NIM, NHIM V K TON
1.1 - Chi ph sn xut
1.1.1 - Khi nim chi ph sn xut
Chi ph sn xut l tng cc chi ph v lao ng sng v lao ng vt
ha c biu hin bng tin pht sinh trong qu trnh sn xut sn phm
trong mt thi k nht nh.
1.1.2 - Phn loi chi ph sn xut
Chi ph sn xut trong cc doanh nghip gm nhiu loi vi tnh cht
kinh t, mc ch, cng dng v qun l khc nhau. hch ton ng n
chi ph sn xut v p ng c yu cu qun tr trong doanh nghip cn
phn loi chi ph theo cc tiu thc khc nhau.
a. Phn loi theo ni dung kinh t:
Theo cch phn loi ny chi ph sn xut bao gm:
- Chi ph nguyn liu, vt liu.
- Chi ph nhn cng.
- Chi ph khu hao ti sn c nh.
- Chi ph dch v mua ngoi.
- Chi ph bng tin khc.
Phn loi chi ph theo tiu thc ny cho bit kt cu, t trng ca tng loi
chi ph sn xut m doanh nghip chi ra lp bng thuyt minh bo co
ti chnh, phn tch tnh hnh thc hin d ton chi ph cho k sau.
b. Phn loi chi ph theo cng dng kinh t
- Chi ph nguyn vt liu trc tip.
- Chi ph nhn cng trc tip.
- Chi ph sn xut chung.
Phn loi chi ph theo tiu thc ny nhm tnh gi thnh sn phm theo
khon mc quy nh v xc nh c mc nh hng ca tng nhn
t chi ph n gi thnh sn phm. ng thi vic phn loi ny gip
kim tra tnh hnh thc hin k hoch gi thnh v tnh hnh thc hin
nh mc chi ph sn xut.
1.2 - Gi thnh sn phm.
1.2.1 - Khi nim gi thnh.
Gi thnh sn phm l biu hin bng tin ca ton b cc khon hao ph v
lao ng sng v lao ng vt ha c lin quan n khi lng cng vic,
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Tng gi
thnh sn
phm
Chi ph sn
xut
d dang u
k
Chi ph sn
xut
pht sinh
trong k
Chi ph sn
xut
d dang cui
k
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Tr gi
nguyn vt
liu a vo
s dng
Tr gi
nguyn vt
liu cn li
cui k
Tr gi ph
liu thu hi
(nu c)
hch ton chi ph nguyn vt liu trc tip, k ton s dng ti khon 621
phn nh.
Kt cu ti khon 621 - chi ph nguyn liu, vt liu trc tip.
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10
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TK 627
TK 334
(1) Tin lng phi tr nhn
vin phn xng
TK 111,112,152
TK 338
TK 632
TK 154
(3) Xut NVL,CCDC dng
chung cho ton phn xng
TK 214
TK 631
TK 142,242,335
(5) DN thc hin trch
trc hay phn b dn chi
ph sa cha ln TSC
TK 111,112,331
TK 133
(6) Pht sinh cc chi ph
bng tin dng cho SX
11
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Chi ph sn phm
=
d dang cui k
Chi ph sn phm
Chi ph NVL TT
+
d dang u k
pht sinh trong k
Khi lng sn
Khi lng SP
+
phm hon thnh
d dang cui k
12
x Khi lng SP
d dang cui k
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Phng php nh gi sn phm d dang theo chi ph nguyn vt liu trc tip
c u im l tnh ton n gin, khi lng cng vic t. Tuy nhin, phng php
ny c nhc im l kt qu khng chnh xc cao v ch c mt khon chi ph. Do
vy, y l phng php ch thch hp vi cc doanh nghip c chi ph nguyn vt
liu trc tip chim t trng ln trong ton b chi ph sn xut, khi lng sn
phm d dang t v khng bin ng nhiu gia cui k v u k.
b. nh gi sn phm d dang cui k theo phng php c tnh sn phm hon
thnh tng ng.
Theo phng php ny, sn phm d dang cui k phi chu ton b
chi ph sn xut trong k theo mc hon thnh.
Phng php tnh nh sau:
- Bc 1: K ton cn c vo mc hon thnh ca sn phm d dang
vo thi im tnh gi thnh quy in phm d dang cui k thnh s
lng sn phm hon thnh.
S lng SPDD quy i = S lng SPDD cui k % Mc hon thnh
- Bc 2: Tnh theo chi ph nguyn vt liu chnh ( hoc chi ph nguyn vt
liu trc tip) cho sn xut d dang.
+ Tnh theo chi ph nguyn vt chnh (a)
a =
Khi lng sn
phm hon thnh
x Khi lng SP
d dang cui k
Bc 3: Tnh theo chi ph vt liu ph, chi ph nhn cng trc tip, chi
ph sn xut chung cho sn phm d dang quy i.
+ Tnh theo chi ph vt liu ph (b)
b =
Chi ph vt liu ph
+
d dang u k
Chi ph vt liu ph
pht sinh trong k
Khi lng sn
phm hon thnh
Khi lng SP
d dang quy i
x Khi lng SP
d dang quy i
c =
Khi lng sn
phm hon thnh
Khi lng SP
d dang quy i
13
x Khi lng SP
d dang quy i
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d =
Chi ph SX chung d
+
dang u k
Chi ph SX chung
pht sinh trong k
Khi lng sn
phm hon thnh
Khi lng SP
d dang quy i
x Khi lng SP
d dang quy i
14
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Tng gi
thnh SP
Chi ph SP
d dang u
k
Chi ph SX
pht sinh
trong k
Chi ph SP
d dang cui
k
Gi thnh n v sn phm
Tng gi
thnh thc
t ca SP
chnh
Chi ph
SX d
dang u
k
Chi ph
SX pht
sinh
trong k
Chi ph
SX d
dang cui
k
Chi ph
SX sn
phm
ph
Tng s lng
SP quy i
-
i=1
S lng sn
phm i
H s quy i
ca sn phm i
Tng gi
thnh nhm
SP
-
Chi ph SP
d dang u
k
Chi ph SX
pht sinh
trong k
15
Chi ph SP
d dang cui
k
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Gi thnh n
v sn phm i
Gi thnh n
v sn phm
quy i
H s quy i
ca sn phm i
Phng php ny p dng trong trng hp cng mt quy trnh cng ngh
sn xut, s dng mt loi nguyn vt liu ng thi thu c nhiu loi sn
phm khc nhau.
c. Phng php t l.
Trnh t thc hin
- Bc 1: Xc nh chi ph sn xut thc t pht sinh ca nhm sn phm.
- Bc 2: Tnh tng gi thnh chung ca tng sn phm thu c.
Tng gi
thnh chung
Chi ph SP
d dang u
k
Chi ph SX
pht sinh
trong k
Chi ph SP
d dang cui
k
Gi thnh n
v sn phm i
Gi thnh nh mc
ca sn phm i
T l gi thnh
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Gi thnh thc
t ca sn
phm
Gi thnh
nh mc ca
SP
Chnh lch
do thay i
nh mc
Chnh lch
so vi nh
mc
17
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Giai on 1
Giai on 2
Giai on n
Chi ph NVL
chnh
Z bn thnh phm
G1 chuyn sang
Z bn thnh phm
G (i-1) chuyn
sang
Chi ph ch bin
Chi ph ch bin
Chi ph ch bin
Tng Z v Z n
v G2
Tng Z v Z
n v G1
Vic kt
Tng Z v Z n
v thnh phm
Tng gi
thnh na
thnh phm
G1
Tng gi
thnh na
TP G
(i-1)
Chi ph
SX d
dang u
k G i
Chi ph
SX trong
k G i
Chi ph
SX d
dang cui
k G i
18
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Giai on 1
Giai on 2
Giai on n
Chi ph sn xut
giai on 1
Chi ph sn xut
giai on 2
Chi ph sn xut
giai on n
Chi ph sn xut
ca giai on 1
trong thnh phm
Chi ph sn xut
ca giai on 2
trong thnh phm
Chi ph sn xut
ca giai on n
trong thnh phm
19
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CHNG II
THC TRNG K TON CHI PH SN XUT TNH GI THNH TI
CNG TY CP TMSX & DV HIU CNG
PHN I:GII THIU KHI QUT V HOT NG SN XUT KINH
DOANH TI CNG TY CP TMSX & DV HIU CNG
I- QU TRNH HNH THNH V PHT TRIN CA CNG TY CP
TMSX & DV HIU CNG
1.1- Lch s hnh thnh
p ng nhu cu ngy cng ln ca th trng trong nc cng nh ngoi nc
v cc sn phm hng mc th cng m ngh vi cht lng cao,ng thi to cng
n vic lm cho ngi lao ng.Chnh v vy,Cng ty CP TMSX & DV Hiu
Cng ra i.
Nm 2000 Cng ty CP TMSX & DV Hiu Cng c S k hoch v u t
thnh ph Nng cp giy chng nhn ng k kinh doanh.
Vi s gp vn ca cc c ng : Nguyn Th Ha, Nguyn nh Hng, Tng Xun
Cng, Nguyn Huy Hng
Tn Cng ty: Cng ty CP TM SX & DV Hiu Cng
a ch tr s chnh: T 26-Phng Khu M-Qun Ng Hnh Sn- N
in thoi: 0511.2466357 Fax: 0511.956953
Vn iu l: 2.500.000.000 ng
M s thu:0401.241901
1.2- Qu trnh pht trin ca cng ty CP TMSX & DV Hiu Cng
Khi mi thnh lp, cng ty vp phi nhng kh khn nht nh nh thit
b my mc,phng tin k thut cn thiu,c s vt cht cn ngho nn,ngun
nguyn vt liu khng p ng 100% cng sut hot ng,th trng tiu th
khng rng. Tri qua 11 nm xy dng v trng thnh,cng ty tng bc cng
c v pht trin v mi mt. n nay c mt c s vt cht k thut d cha hin
i nhng tng i y .
Tng s lao ng : 283 ngi ( trong c 35 ngi lm vn phng )
S liu v nhn s c th nh sau:
K s: 3 ngi
Trung cp k thut:18 ngi
Cng nhn bc th 2/7-7/7: 182 ngi
Cn b qun l : 35 ngi
Trong :
+ Trnh i hc: 9 ngi
+ Trnh Trung cp: 26 ngi
+ Kinh nghim nhiu nm: 30 ngi
20
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Ch tiu
Nm 2009
Nm 2010
Nm 2011
5.847.022.149
6.619.361.625
8.611.789.474
Tng chi ph
5.784.476.993
6.537.747.719
8.485.996.539
Li nhun
62.545.156
81.613.906
125.792.935
21
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G x
Ct thnh
phi
Sy
Luc
My mc,
to n
Thnh
phm
Sa cha
SP li
ng gi
KSC
Mc tay,
lp rp
Bo qun,
sn mi
Tr nhm,
trm tt
23
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Ch tch hi ng
qun tr
Gim c
Ph gim c
k thut
Ph gim
c kinh
doanh
Phng t
chc hnh
chnh
Phng k
hoch th
trng
Ch thch:
Phng
ti v
k ton
Phng k
thut c
in
24
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Tham mu cung cp s liu cho lnh o cng ty, nm bt tnh hnh v nhu
cu th trng tham mu cho gim c c hng ch o thc hin vic m rng
th trng v tiu th sn phm.
+ Phng t chc hnh chnh :
Ph trch cng tc hnh chnh tng hp, qun l trang thit b, c s vt cht
ti cng ty. Thc hin ng cc quy nh v vn th lu tr bo mt, cc nguyn tc
qun l cng vn giy t i, n, cc bin php qun l ti sn thuc lnh vc
chuyn mn. Phi hp vi cc phng ban chc nng giao dch tip khch, bo v c
quan. Cng tc trt t an ninh, gi gn v sinh ni lm vic
+ Phng ti v k ton :
Tham mu cho gim c, qun l cng tc ti v k ton thng k, kho
qu,qun l ton b c s vt cht ti sn ca ton cng ty.
+ Phng k thut c in:
Gip vic tham mu cho gim c qun l khoa hc cng ngh, c nhim v
theo di quy trnh sn xut bo dm cho sn xut c tin hnh lin tc, cung ng
y nguyn liu, ho liu kp thi cho qu trnh sn xut.
V- T CHC CNG TC K TON TI CNG TY TMSX & DV HIU
CNG
5.1- T chc b my k ton ca cng ty CP TMSX & DV Hiu Cng:
5.1.1- S t chc b my k ton
K ton trng
K ton tng hp
K ton TSC,
vn bng tin,
thanh ton
Ch thch:
K ton thnh
phm, tiu th,
cng n
25
K ton
NVL,
CCDC
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CHNG T GC
S ci
Bng cn i ti khon
Bo co k ton
Ch thch
SVTH: Nguyn Th Thu Linh
26
S KT chi tit
Bng tng hp
chi tit
Chuyn
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Quan h i chiu
Ghi cui thng
Ghi hng ngy
b. Gii thch s hnh thc k ton
- Hng ngy, cn c vo chng t k ton hoc Bng tng hp chng t k
ton cng loi c kim tra, c dng lm cn c ghi s, k ton lp
Chng t ghi s. Cn c vo Chng t ghi s ghi vo S ng k chng t
ghi s, sau c dng ghi vo S Ci cc ti khon c lin quan. Cc
chng t k ton c lin quan n chi tit th ng thi c ghi vo S, th k
ton chi tit c lin quan.
- Cui thng, k ton phi kho s tnh ra tng s tin ca cc nghip v kinh
t pht sinh trong thng trn S ng k chng t ghi s, tnh ra tng s pht
sinh N, tng s pht sinh C v s d ca tng ti khon trn S Ci. Cn c
vo S Ci lp Bng Cn i s pht sinh. ng thi cn c vo S, th k
ton chi tit lp Bng tng hp chi tit.
- Sau khi i chiu khp ng, s liu ghi trn S Ci v Bng tng hp chi
tit c dng lp Bo co ti chnh
VI- NHNG THUN LI V KH KHN CA CNG TY CP TM SX &
DV HIU CNG
6.1- Thun li
- Trn th trng loi hnh doanh nghip sn xut bn gh ny cn t nn
cng ty chim u th rt ln v mt cnh tranh.
- Vi cht lng sn phm m bo nn sn phm ca cng ty to c s
uy tn trn th trng trong nc.
- Cng ty CP TMSX & DV Hiu Cng l cng ty c phn c nh nc
cng nhn nn c u tin nhiu v khoa hc k thut nn c khch
hng tin tng v cht lng sn phm.
- C i ng cn b cng nhn vin di do kinh nghim, c tnh thn trch
nhim cao, nng ng trong cng vic, tp th cn b cng nhn on kt
nht tr cng vi b my lnh o quyt tm xy dng cng ty ngy cng
ln mnh.
6.2- Kh khn
- Cng vic khng c din ra lin tc do thiu nguyn vt liu.
- Do phn chi ph vn chuyn vt liu cao v th trng cnh tranh gay gt lm
cho gi u ra thp.
- Lc lng cng nhn ng nhng tay ngh cn yu cho nn lm nh hng
n cht lng sn phm.
- Cng ngh sn xut cn nng v th cng do vy sn phm lm ra cn thp
so vi kh nng tiu th ca th trng.
SVTH: Nguyn Th Thu Linh
27
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Gi thnh
SP hon thnh
Chi ph
d dang u
k
Chi ph
pht sinh
trong k
Chi ph
d dang cui
k
28
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Gi thc t
nhp kho
Gi mua
trn ha
n
Chi+ph
mua
Khon
thu khng
hon li
Cc
khon
gim tr
30
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M
S
VT
S lng
Ghi ch
4
- Xut g x sy
m3
+ Cho sx bn
40.57
+ Cho sx gh
4.76
Tng cng
45.33
Ngi yu cu
Duyt
Sau khi nhn c phiu yu cu ngh xut vt t th th kho tin hnh
cng vic xut kho nguyn vt liu nhm phc v cho qu trnh tin hnh sn xut
sn phm.
Ngy 07/03/2012 xut 40.57 m3 g x sy sn xut bn v xut 4.76 m3 g
x sy sn xut gh vi n gi 9.571.429 /m3 theo phiu xut kho s 25.
Ngoi nhng nguyn vt liu chnh dng trc tip cho sn xut sn phm cn c
cc vt liu ph nh vn p, giy nhm PU320.
Biu s 2
n v: Cng Ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng_N
PHIU XUT KHO
Mu s: 02- VT
Ngy 07 thng 03 nm 2012
S 25
N TK 621
: 433.872.877
C TK 152
: 433.872.877
H Tn ngi nhn hng:Trn Vn Hng
- L do xut: phc v sn xut bn gh g.
SVTH: Nguyn Th Thu Linh
31
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VT
- Xut g x
sy
+cho sn xut
bn g
+cho sn xut
gh g
S Lng
Yu
n gi
Thc t
cu
Thnh tin
4
m3
40.57
9.571.429
388.312.875
m3
4.76
9.571.429
45.560.002
Tng cng
433.872.877
Theo phiu xut kho vo cui ngy th kho tin hnh xc nh s lng thc
nhp, thc xut ghi vo th kho.Cui thng th kho tp hp phiu nhp kho, xut
kho vt t trong k chuyn ln phng k ton bo co.Ti phng k ton, k ton
vin s s dng s chi tit vt t ghi chp s lng ln gi tr nhp,xut,tn
nguyn vt liu.
Cui thng, sau khi ghi chp cc nghip v kinh t pht sinh xong, k ton tnh ra
tng s nhp, xut, tn vt t .
hch ton chi ph NVL trc tip, k ton cng ty lp chng t ghi s v s ci
TK 621. Chng t ghi s c lp vo ngy cui thng theo s liu t bng k v
bng tng hp chng t gc s c phn nh vo cc chng t ghi s c lin quan.
32
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Biu s 3
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng_ N
CHNG T GHI S
S 20
Ngy 31 thng 03 nm 2012
vt: ng
Chng t
S hiu TK
Din gii
25
26
27
S tin
Ngy,thng
07/03
Xut kho g x
dng cho sn xut
bn
621
1521 388.312.875
10/03
Xut kho g x
dng cho sn xut
gh
621
1521 45.560.002
12/03
Xut kho vn p,
giy nhm dng
cho sn xut bn.
621
1522 46.779.700
Xut kho vn p,
giy nhm dng
cho sn xut gh
621
1522
Ghi ch
5.491.700
Cng
486.144.277
K ton trng
( k)
( k)
33
Chuyn
tt nghip.
Biu s 4
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng_N
S CI
TK 621
vt: ng
Chng t
Din gii
S Ngy,thng
TK
i
ng
Ghi
ch
S tin
N
S d u k
..
20 31/03
31/03
152
K/c chi ph
NVLTT
154
Cng
486.144.277
1.345.005.996
1.345.005.996 1.345.005.996
K ton trng
( k)
( k)
Gim c
( k)
34
Chuyn
tt nghip.
35
Chuyn
tt nghip.
Biu s 5
n v: Cng ty CP TM SX & DV Hiu Cng
a ch: 130/2 H Xun Hng_N
BNG THANH TON TIN LNG
B phn: Sn xut
Thng 03 nm 2012
Ngy cng
ST
T
H v tn
Mc lng
Lm Ca
vic ba
Lng
Ph cp
Thng
Ca
Tm ng k
Tng lng
ba
I
7% BHXH
1,5% BHYT
1%
Lng thc
nhn
BHTN
1
Nguyn Vn
Hin
1.800.000
26
1.800.000
200.000
2.000.000
500.000
190.000
1.310.000
Nguyn Vn
Hong
1.750.000
26
1.750.000
165.000
1.915.000
500.000
181.925
1.233.075
L Vn Nam
1.590.000
26
1.590.000
150.000
1.740.000
500.000
165.300
1.074.700
Cng
350.964.100
350.964.100 135.050.000
Gim c cng ty
( k)
36
K ton trng
( k)
Chuyn
tt nghip.
Biu s 6:
n v: Cng ty CP TM SX & DV Hiu Cng
a ch: 130/2 H Xun Hng_N
BNG PHN B TIN LNG V BHXH
Thng 03 nm 2011
Ghi C TK
TK 334 - phi tr CNV
TK 338 - Phi tr, phi np khc
TT
Ghi N
Lng
Cc khon
khc
TK
1
Cng
KPC
BHXH
(3382)
(3383)
(2%)
(17%)
BHYT
BHTN
Tng cng
TK 622
4.860.141
111.783.243
- Bn g
8.701.193 73.960.136
13.051.789
4.350.596
100.063.714
- Gh g
38.185.856
12.768.619 50.954.475
1.019.090
8.662.261
1.528.634
509.545
11.719.529
TK 627
76.368.394
10.550.000 86.918.394
1.738.368 14.776.127
2.607.552
869.183
19.991.231
- Bn g
68.349.713
9.442.250 77.791.963
1.555.839 13.224.634
2.333.759
777.920
17.892.152
- Gh g
8.018.681
273.793
91.264
2.099.079
1.107.750
9.126.431
182.529
1.551.493
Cng
Ngi lp
( k)
SVTH: Nguyn Th Thu Linh
37
Chuyn
tt nghip.
Biu s 7
BNG PHN B CHI PH NHN CNG TRC TIP
Thng 03/2012
TT
01
02
vt: ng
Ghi ch
Tn sn phm
Bn Gh
Gh Gh
Cng
Ngi lp
( k)
S tin
535.123.339
62.674.004
597.797.343
nng, ngy 31 thng 03 nm 2012
Gim c
( k)
k ton trng
( k)
hch ton chi ph NCTT , k ton m chng t ghi s vo ngy cui thng. Sau
vo s ci TK c lin quan
Biu s 8
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng_N
Chng t ghi s
S 21
Ngy 31 thng 03 nm 2012
vt: ng
Chng t
S hiu TK
Din gii
Ngy
S hiu
31/03
31/03
S tin
N
03
334
486.014.100
03
Trch
BHXH, 622
BHYT,KPC
trong thng 03
338
111.783.243
Tng cng
597.797.343
38
Chuyn
tt nghip.
K ton trng
( k)
( k)
Sau khi phn b chi ph nhn cng trc tip, thun li cho vic tnh gi thnh sn
phm, k ton cng lp s k ton chi tit TK 622 cho tng loi sn phm .
Sau khi lp chng t ghi s k ton tin hnh ghi vo s ng k chng t v lp s
ci ti khon 622.
Biu s 9
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng_N
S CI
Qy I/2011
S hiu: TK 622
vt: ng
Chng t
S
hiu
Ngy
S tin
Din Gii
TK
N
31/03
03
486.014.100
31/03
03
111.783.244
Kt chuyn chi ph
154
Tng cng
Ngi nhn
( k)
1.496.992.346
1.496.992.346
K ton trng
( k)
39
1.496.992.346
Chuyn
tt nghip.
CP NVLTTca tng SP
T l chi ph TT
=
cho tng sn phm
CP SX chung phn
b cho tng SP
X 100%
Tng CPNVLTT ca cc SP
Tng chi ph sn
xut chung
T l chi ph
NVLTT cho tng SP
Biu s 10
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng_N
CHNG T GHI S
S 22
Ngy 31 thng 03 nm 2012
40
Chuyn
tt nghip.
vt: ng
Chng t
S hiu TK
S tin
Din gii
Ngy
S hiu
31/03
6271
334
86.918.394
31/03
6271
338
19.991.231
Cng
106.909.625
K ton trng
( k)
( k)
phn b chi ph sn xut chung thng 03/2012 cho tng loi sn phm th cng ty
tin hnh phn b theo chi ph nguyn vt liu trc tip:
p dng cng thc nu trn, ta c:
Chng hn nh phn b chi ph tin lng nhn vin phn xng th tin hnh phn b
nh sau:
Tin lng phi tr nhn vin phn xng sn xut bn g:
6271 (bn g) = 86.918.394 0,895 = 77.791.963 (ng)
Tin lng phi tr nhn vin phn xng sn xut gh g:
6271 (gh g) = 86.918.394 0,105 = 9.126.431 (ng)
41
Chuyn
tt nghip.
Biu s 11
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng _N
CHNG T GHI S
S 23
Ngy 31 thng 03 nm 2012
vt: ng
Chng t
Ngy
S
hiu
S hiu TK
Din gii
S tin
N
31/03
6274
214
15.813.200
31/03
6274
214
8.099.434
31/03
6274
214
15.600.000
Cng
39.512.634
42
Chuyn
tt nghip.
K ton trng
( k)
( k)
thun li cho vic tnh gi thnh sn phm, k ton tin hnh phn b chi ph sn
xut chung cho tng loi sn phm .
Chi ph dch v mua ngoi v chi ph bng tin khc:Bao gm cc khon chi tr tin
in, tin nc,tin in thoi, chi ph tip khch, giao dch .Cn c vo phiu chi tin
mt v ha n thanh ton k ton ln bng tng hp chng t gc cng loi t lm
cn c ln chng t ghi s
Biu s 12
n v: Cng ty CP TM SX &DV Hiu Cng
S: 18
N: 627
C: 111
PHIU CHI
Ngy 24 thng 03 nm 2012
H, tn ngi nhn tin: Nguyn Th Mai
a ch: Cng ty in lc Nng.
L do chi: Chi tr tin in.
01
chng t gc.
K ton trng
Th qu
Ngi lp
Ngi nhn
( k)
( k)
( k)
( k)
( k)
43
Chuyn
tt nghip.
Biu s 13
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng _N
CHNG T GHI S
S 24
Ngy 31 thng 03 nm 2012
vt: ng
Chng t
S hiu TK
S tin
Din gii
Ngy
31/03
S hiu
Chi tr tin in
6277
111
45.500.000
Chi tr tin nc
6277
111
11.440.000
6277
331
17.550.000
Chi ph i li
6277
111
21.710.000
6277
111
42.601.433
Chi ph bao b
6277
111
115.883.625
Cng
254.685.058
K ton trng
( k)
( k)
vic tnh gi thnh sn phm ph hp vi tng loi sn phm k ton tin hnh
lp s k ton chi tit TK 6277 theo di tng loi sn phm bn g, gh g.
Cn c vo chng t ghi s, k ton tin hnh ghi vo s ng k chng t v ln s
ci.
44
Chuyn
tt nghip.
Biu s 14
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng _N
S CI
Qy I/2012
Tn TK: Chi ph SXC
S hiu: 627
vt: ng
Chng t
Ngy
S
hiu
S tin
TK i
ng
N
Din Gii
.
31/03
334
86.918.394
31/03
338
19.991.231
31/03
214
39.512.634
31/03
111
237.135.058
31/03
331
17.550.000
31/03
Kt chuyn chi ph sn
xut chung
154
Tng cng
1.149.777.386
1.149.777.386
1.149.777.386
K ton trng
Gim c
( k)
( k)
45
Chuyn
tt nghip.
Gi thnh
SP hon thnh
Chi ph
d dang u
k
Chi ph
pht sinh
trong k
Chi ph
d dang cui
k
46
Chuyn
tt nghip.
Biu s 15
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng_N
BNG TNH GI THNH SN PHM
Tn SP: Bn G
S lng: 3000 ci
Ngy 31 thng 03 nm 2012.
vt: ng
Gi
CPSX Tng gi
thnh
DDCK thnh SP
n v
Khon
TT mc
SH
TK
CPSX
DDK
CPSX pht
sinh trong k
01
Chi ph
NVLTT
621
280.000.000
1.203.769.990
1.483.769.990 494.590
02
Chi ph
NCTT
622
1.326.931.858
1.326.931.858 442.311
03
Chi ph
SXC
627
982.228.289
982.228.289
280.000.000
3.512.930.137
Tng
327.409
3.792.930.137 1.264.310
K ton trng
( k)
( k)
Biu s 16
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng_N
BNG TNH GI THNH SN PHM
Tn SP: Gh g
S lng: 3000 ci
Ngy 31 thng 03 nm 2012.
vt: ng
47
Chuyn
tt nghip.
Gi
thnh
n v
Khon SH
TT
mc
TK
CPSX
DDK
CPSX pht
CPSX Tng gi
sinh trong k DDCK thnh SP
01
Chi ph 621
NVLT
T
250.000.000
141.236.006
391.236.006 130.412
02
Chi ph 622
NCTT
170.060.488
170.060.488 56.687
03
Chi ph 627
SXC
167.549.097
167.549.097 55.850
Tng
250.000.000
478.845.591
728.845.591 242.249
K ton trng
( k)
( k)
Biu s 17
n v: Cng ty CP TM SX &DV Hiu Cng
a ch: 130/2 H Xun Hng_N
CHNG T GHI S
S 25
Ngy 31 thng 03 nm 2012
Chng t
Ngy
31/03
S hiu TK
vt: ng
S tin
Din gii
S hiu
K/c chi ph NVLTT
48
154
621
1.345.005.996
Chuyn
tt nghip.
31/03
154
622
1.496.992.346
31/03
154
627
1.149.777.386
Cng
3.991.775.728
K ton trng
( k)
( k)
S
hiu
TK
i
ng
Din Gii
S d u k
S tin
N
530.000.000
31/03
621
1.345.005.996
31/03
622
1.496.992.346
31/03
627
1.149.777.386
31/03
155
4.521.775.728
4.521.775.728
S d cui k
49
4.521.775.728
Chuyn
tt nghip.
K ton trng
Gim c
( k)
( k)
( k)
50
Chuyn
tt nghip.
CHNG III
NHN XT, XUT KIN NHM HON THIN K TON CHI PH
SN XUT V TNH GI THNH TI CNG TY CP TM SX & DV HIU
CNG.
I NH GI THC TRNG K TON CHI PH, GI THNH TI CNG
TY CP TM SX &DV HIU CNG.
1.1 Nhn xt chung v k ton chi ph sn xut v tnh gi thnh ti cng ty CP
TM SX &DV Hiu Cng
1.1.1 T chc qun l
Cng ty c phn CP TM SX &DV Hiu Cng l mt cng ty v
ang vt qua nhng kh khn khng nh mnh v ang trn pht trin.
lm c iu , cng ty khng ngng hon thin c cu t chc b
my ca mnh. Nh vy, m vic phn cng nhng chc trch v nhim v ph
hp cho tng i tng v tng b phn c th tng bc hon thnh nhng
mc tiu ca cng ty.
Bn cnh , c cu t chc b my ca cng ty ngy cng c hon
thin v pht huy vai tr ca tng b phn. Phn nh r rng chc nng, nhim
v ca tng phng ban v cc phng ban khng ngng sng to v pht huy vai
tr nhm t c nhng nhim v c phn cng.
1.1.2 - T chc b my k ton, hnh thc k ton ang p dng
Cng vi s pht trin ca cng ty, cng tc k ton khng ngng c
hon thin v ph hp trong c ch th trng, cng tc k ton ng vai tr
quan trng trong s tn ti v pht trin ca cng ty. Cng tc k ton c vn
dng linh hot nhng vn tun th ng cc nguyn tc ca hch ton k ton.
Do vy, cung cp y , kp thi cho nh qun l.
Vic t chc b my k ton ca cng ty rt tt, b tr ph hp vi tng
i tng. ng u l k ton trng l ngi ch o trc tip cho cng tc
k ton v trc tip bo co vi cp trn. Sau , n k ton tng hp c
nhim v tng hp ton b cc phn hnh k ton bo co vi k ton trng
v tp hp chi ph sn xut v tnh gi thnh sn phm, y l vic rt quan
trng nhm gip cho nh qun l a ra nhng quyt nh ng n. V tip
l k ton ti sn c nh, vn bng tin, thanh ton; k ton thnh phm, tiu
SVTH: Nguyn Th Thu Linh
51
Chuyn
tt nghip.
52
Chuyn
tt nghip.
53
Chuyn
tt nghip.
54
Chuyn
tt nghip.
trng vn thit b cng ngh khng nhng cho sn xut m cn cho cc hot ng
khc. i vi cng tc k ton, cng ty sm thay th hch ton th cng bng hch
ton k ton trn my vi tnh. Song n nay, do s tng nhanh ca cc khi lng
nghip v nn h thng thit b ca cng ty vn cha p ng cho cng tc k ton.
V vy, m cng ty nn mua sm v trang b thm mt s my mc thit b chuyn
mn.
-
55
Chuyn
tt nghip.
phm ca cng ty. Mun h gi thnh sn phm ph hp th vic s dng nguyn liu,
vt liu ca cng ty phi tit kim mc c th nhng m bo cht lng sn phm.
thc hin c iu , cng ty cn a ra chnh sch thng pht r rng. Chng
hn, i vi nhng cng nhn thc hin tt vic s dng nguyn vt liu khng lng
ph th s c thng bao nhiu % trn mc lng hp ng.
-
n v to cho ngi cng nhn hng hi lm vic v hon thnh nhim v nhanh
chng. Tuy nhin, cng ty p dng thm hnh thc lng u i nhm khuyn khch
cho cng nhn trc tip sn xut h c th lm tt cng vic ca mnh.
-
56
Chuyn
tt nghip.
tn ti v pht trin trn th trng cnh tranh khc lit, cng ty khng ngng
ci tin mu m sn phm sao cho ph hp vi th hiu ca ngi tiu dng, m bo
cht lng v h gi thnh sn phm. i vi doanh nghip sn xut nh cng ty CP
TM SX &DV Hiu Cng th vic h c gi thnh sn phm s gip cng ty tng
thm doanh li v cng l c s h c gi bn nhm tng sc cnh tranh trn th
trng. h c gi thnh th i hi cng ty phi qun l tt vic s dng nguyn
vt liu, lao ng v tin vn b ra trong vic sn xut kinh doanh. Tuy nhin cng tc
nh gi tnh hnh thc hin k hoch gi thnh ca cng ty hu nh l khng c. V
vy vi gc l mt sinh vin thc tp v da vo nhng kin thc c hc kt hp
vi tnh hnh thc t cng ty, em nhn thy vic hon thin cng tc nh gi tnh
hnh thc hin k hoch gi thnh sn phm l ht sc cn thit gip cng ty t
c nhng hiu qu cao hn.
57
Chuyn
tt nghip.
KT LUN
Mi doanh nghip no khi tin hnh hot ng sn xut kinh doanh th vn
ti a ha li nhun l vn mu cht v cui cng m doanh nghip mong mun
c t n. lm c iu th doanh nghip phi t chc tt c cc khu trong
qu trnh sn xut kinh doanh, lm sao cho chi ph sn xut c s dng tit kim
nht c th nhng khng nh hng n cht lng sn phm. Nhng t c trn
c s vt cht sn c, doanh nghip phi lm tt cng tc k ton chi ph sn xut v
tnh gi thnh sn phm ri tin hnh phn tch hot ng sn xut kinh doanh. Thng
qua ni dung ny, nh qun l s nhn thy rng iu g c th lm c v cha lm
c trong qu trnh qun l. T , a ra nhng bin php khc phc nhm t c
nhng mc tiu m doanh nghip t ra.
Sau thi gian thc tp ti cng ty CP TM SX &DV Hiu Cng di s ch o
v gip hng dn tn tnh ca cn b nhn vin phng Ti chnh k ton, em
tng bc hc hi c nhng vn thc t trong cng tc k ton tp hp chi ph
sn xut v tnh gi thnh sn phm v rt ra c nhng bi hc b ch cho bn thn
sau ny p dng trong thc t.
Mt ln na em xin chn thnh cm n c gio hng dn Nguyn Th Hin v
cc cn b cng nhn vin ca cng ty CP TM SX &DV Hiu Cng gip em
hon thnh chuyn tt nghip ny.
58