LI NI U

Trong nn kinh t th trng, mi doanh nghip c xem nh l mt t bo ca nn kinh t vi nhim v ch yu l thc hin cc hot ng sn xut kinh doanh nhm to ra cc sn phm hng ho, lao v dch v cung cp cho x hi, t t ti mc tiu ti a ho li nhun. t nc ta ang trong thi k i mi chuyn t nn kinh t k hoch ho tp trung sang nn kinh t th trng c s iu tit ca Nh nc theo nh hng x hi ch ngha. c th hi nhp c vi nn kinh t th gii, chng ta cn phi c mt c s h tng vng chc bi y chnh l nn tng cho cc ngnh khc pht trin. Xy dng c bn l ngnh sn xut vt cht quan trng to c s, tin pht trin cho nn kinh t quc dn.Vi ngun vn u t ln cng c im sn xut ca ngnh l thi gian thi cng ko di, quy m ln. Chnh v vy, vn t ra l lm sao qun l vn tt, c hiu qu, khc phc tnh trng tht thot v lng ph trong thi cng, gim chi ph, gi thnh, tng tnh cnh tranh cho doanh nghip. D l mt doanh nghip Nh nc hay t nhn, tn ti v pht trin th cng tc t chc ti chnh k ton ng mt vai tr quan trng bi vic qun l ti chnh m ph hp v ng n s khng dn n tht thot ti sn lm cho Cng ty c chiu hng i xung. Qua thi gian thc tp ti Cng ty pht trin k thut xy dng, d thi gian khng nhiu song em bc u cng tip cn c thc t hot ng kinh doanh, qun l v cng tc k ton ti Cng ty,vn dng nhng kin thc l thuyt nh gi, nhn xt nhng hn ch cn tn ti trong cc mt hot ng qun l. Ni dung bo co thc tp gm 3 phn: - Phn A: Khi qut chung v Cng ty pht trin k thut xy dng. - Phn B: B my k ton v thc trng hot ng cc phn hnh k ton ca Cng ty pht trin k thut xy dng. - Phn C: Nhn xt chung v cng tc k ton ca Cng ty.

PHN A: KHI QUT CHUNG V CNG TY PHT TRIN K THUT XY DNG.

I. LCH S HNH THNH V PHT TRIN CA CNG TY PHT TRIN K THUT XY DNG.

Cng ty pht trin k thut xy dng(TDC) l doanh nghip Nh nc, c thnh lp theo quyt nh s 177A/BXD_TCL ngy 05 thng 05 nm 1993 ca B trng B Xy dng, l doanh nghip hch ton c lp thuc Tng Cng ty Xy dng H Ni HACC. Tn giao dch chnh thc ca cng ty l: Cng ty pht trin k thut xy dng( Construction Technology Development Company). Vit tt: TDC. Cng ty c tr s ti 243A_La Thnh_ng a_H Ni. Vi 1650 cn b k thut v cng nhn vin bao gm: Cc chuyn vin k thut cao cp v k s cc ngnh ngh. i ng cng nhn, k thut vin lnh ngh ang lm vic ti cng trng, xng sn xut v phng th nghim. Trong qu trnh hot ng v pht trin, do thc hin tt chc nng nhim v ca mnh ngy 14 thng 07 nm 2000 theo quyt nh s 965/Q_BXD ca B trng B Xy dng cng ty pht trin k thut xy dng(TDC) c xp loi doanh nghip hng 1 v c cp giy php ng k kinh doanh s 108233 vo ngy 18 thng 05 nm 1993, ng k li ngy 13 thng 11 nm 2002. Ngy 04 thng 12 nm 2000 b sung hnh ngh kinh doanh, hot ng trong cc lnh vc xy dng dn dng, giao thng thu li, t vn, kho st, thit k, th nghim, thm nh d n, hp tc quc t, u t pht trin nh, kinh doanh xut nhp khu... Thng 01 nm 2004, Cng ty pht trin k thut xy dng c Tng cc tiu chun o lng cht lng, Trung tm chng nhn QUACERT cp chng ch chng nhn h thng qun l cht lng theo ISO 9001:2000.
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Ngoi ra, cng ty cn c cc n v trc thuc ang t chc trin khai cc hot ng sn xut kinh doanh trn a bn c nc nh: _ Vn phng i din ti thnh ph H Ch Minh. _ X nghip xy lp v sn xut vt liu xy dng. _ X nghip xy dng v nn mng cng trnh. _ X nghip xy dng v thi cng c gii. _ X nghip xy dng v hon thin cng trnh. _ X nghip xy dng cc cng trnh lin hp. _ Cc i xy dng trc thuc cng ty. _ i qun l thit b v xng c kh. _ Phng th nghim LAS XD_62. _ Trung tm chuyn giao cng ngh xy dng. _ Chi nhnh cng ty ti Nng. _ Chi nhnh cng ty ti Thi Nguyn. _ Chi nhnh cng ty ti Bc Cn. Cng ty pht trin k thut xy dng(TDC) thuc Tng Cng ty Xy dng H Ni hot ng trn cc lnh vc: Nhn thu thi cng cc cng trnh gm: _ Cc cng trnh dn dng v cng nghip, cng trnh cng cng, nh cao tng, cng trnh vn ho th thao v xy dng khc. _ Cng trnh giao thng, thu li, cc cng trnh ng dy v trm bin th in, cc cng trnh bu chnh vin thng.v.v. _ Cc cng trnh k thut h tng bao gm san lp, x l nn mng...cho khu cng nghip, khu th v nng thn.

_ Khoan khai thc nc ngm, khoan pht x l nn v cc cng trnh p, thi cng cc cng trnh k thut h tng nng nghip v nng thn. _ Kinh doanh pht trin nh, sn xut cu kin b tng, kinh doanh xut nhp khu vt t, thit b cng ngh xy dng. _ Thi cng cc cng trnh c quy m ln, tng thu theo hnh thc BOT. Thi cng cc d n u thu quc t theo tiu chun ISO 9000. _ ng dng kt qu nghin cu khoa hoc k thut v tin b k thut v thi cng xy dng v sn xut vt liu. T vn v lp d n u t, kho st, thit k: _ T vn xy dng cc cng trnh dn dng, cng nghip, giao thng, thu li, bu chnh vin thng, ng dy in, trm bin th, cc cng trnh k thut h tng trong cc khu th v cng nghip gm: + Lp d n u t, kho st, thit k v thit k k thut thi cng, th nghim kim tra cht lng xy dng v vt liu xy dng. + T vn u thu, thm nh d n u t, kim nh cht lng thi cng, thm tra thit k d ton. + Qun l d n, t vn gim st thi cng, xy dng thc nghim. _ T vn chuyn giao cc cng ngh xy dng ti Vit Nam. Hp tc vi cc n v trong v ngoi nc trin khai cc cng ngh xy dng mi. Cng ty c i ng chuyn gia, cn b k thut, cng nhn c nhiu kinh nghim trong thi cng xy mi, ci to, sa cha cc cng trnh dn dng, cng nghip, cng trnh k thut h tng th, giao thng, thu li ti nhiu tnh, thnh ph trong c nc v c cc c quan hu quan nh gi cao. Trong nhng nm qua, vi tim nng sn c v s dng ng phng php chin lc, gi tr sn xut ca cng ty tng ln khng ngng. Cc cng trnh do cng ty thi cng u t cht lng, m bo tin v khng xy ra mt an ton lao ng. Mt s cng trnh t danh hiu cng trnh cht
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lng cao, c B Xy dng v Cng on ngnh tng huy chng vng. Do vy, cng ty c s tn nhim cao trn th trng xy dng. Trong nhng nm qua cng ty thc hin thnh cng nhiu cng trnh hoc hng mc cng trnh, cc cng vic yu cu c k thut cao v phc tp nh: Nh chung c B3C Lng quc t Thng Long, Bnh vin y hc c truyn Vit Nam, Nh o to sau i hc_trng i hc Kinh t quc dn, Nh n sinh vin_trng i hc Kinh t quc dn, Trung tm iu hnh giao dch NASCO_VietnamAirlines... Cng ty cn thc hin cc nhim v nghin cu, t vn u t trn cc lnh vc xy dng dn dng, cng nghip, giao thng, thu li, kt cu h tng v cc lnh vc khc nh: D n qun l t v nc( hp tc vi Canada), cng ngh x l nn bng ct t xi mng Lime-Cement Column ca Thy in, t vn mi thu cc cng trnh quy hoch thot nc Vit Tr, Nh tp th i hc Kin trc H Ni, thit k ch vn ho du lch C Loa_ ng Anh_ H Ni, kho st a cht lng Quc t Thng Long, kim tra cht lng cng trnh Cng ty gang thp Thi Nguyn, o v bn a chnh ni th H Ni, Vit Tr, lp t thit b trm quan trc cng trnh thu li Tn Giang- Ninh Thun. Hin nay cng ty ang m rng kt hp a dng ho loi hnh sn xut nh u t pht trin khu dn c, khu cng nghip tp trung, xut nhp khu xy dng... Cc cng trnh t huy chng vng v c cp bng cht lng: _ Tr s U ban ton quc lin hip cc hi vn hc ngh thut Vit Nam. _ Trung tm iu hnh giao dch hng khng sn bay Ni Bi. _ Nh o to sau i hc_ trng i hc Kinh t quc dn. i vi cc doanh nghip nc ngoi, Cng ty to c s tn nhim ngy cng tng. Nhiu ch u t, Cng ty t vn v xy lp thuc
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cc nc Nht, n , Philipin, Hn Quc, i Loan, Hng Kng, Malaisia khng nh mi quan h ban u lu di vi cng ty trong lnh vc t vn u t thi cng xy dng.

II. C IM HOT NG KINH DOANH, XY LP CA CNG TY PHT TRIN K THUT XY DNG.

Xy dng c bn l mt ngnh sn xut vt cht quan trng mang tnh cht cng nghip nhm to ra c s vt cht cho nn kinh t quc dn. L ngnh sn xut vt cht nhng sn phm ngnh xy dng c bn li mang nhng c im ring bit so vi sn phm ca cc ngnh sn xut khc. Ngnh sn xut ny thng c c im : _ Sn phm xy lp l cc cng trnh, kin trc nh ca,... c quy m ln, kt cu phc tp, mang tnh n chic, thi gian sn xut di v phn tn...Do vy, trc khi tin hnh xy lp, sn phm d nh u phi qua cc khu t d n n d ton cng trnh. D ton cng trnh l tng mc chi ph cn thit cho vic u t cng trnh c tnh ton c th giai on thit k k thut. Tng d ton cng trnh c lin quan n kho st, thit k, xy dng, mua sm thit b v cc chi ph khc bao gm cc chi ph d phng, cc yu t trt gi. D ton chi ph bao gm: d ton thit k, d ton thi cng phi lp cho tng cng vic. Trong sut qu trnh xy lp phi ly d ton lm thc o k c v mt thc o ln k thut. _ Sn phm xy lp hon thnh khng th nhp kho m c tiu th theo gi d ton hoc gi tho thun vi ch u t t trc, do tnh cht ca hng ho th hin khng r. _ Sn phm xy lp c nh ti ni sn xut cn cc iu kin sn xut khc phi di chuyn theo a im t sn phm. c im ny i hi cng tc sn xut phi c tnh lu ng cao. _ Thi gian s dng di, gi tr sn phm ln: khc vi cc sn phm thng thng, sn phm xy dng thng c kch thc ln, yu cu v bn phi cao, thi gian s dng lu di. V vy nn sn phm ny c nhu cu v sa cha ln, thng xuyn, ci to hoc m rng. Ph u t cho mt cng trnh xy dng c th ri ra trong nhiu k.

_ T chc sn xut trong cc doanh nghip xy lp nc ta ni chung v cng ty pht trin k thut xy dng ni ring thng theo phng thc khon gn cc cng trnh, hng mc cng trnh, khi lng cng vic hoc cng vic cho cc n v trong ni b doanh nghip. 1. Quy m v vn v ti sn: V y l mt cng ty xy lp nn ngun vn hot ng sn xut kinh doanh ca Cng ty dc hnh thnh t nhiu ngun khc nhau: Vn ngn sch cp (khi Cng ty thnh lp v cp b sung hng nm), li nhun t cc hot ng gi li b sung ngun vn kinh doanh, ngun vn huy ng c t ngn hng v cc t chc tn dng, ngun vn chim dng t pha i tc. i vi cng tc qun l v thu hi vn ban lnh o Cng ty c quy nh bng vn bn rt r nh sau: + m bo vn hot ng sn xut kinh doanh, trnh tnh trng b bn A chim dng th cc cng trnh trc khi k duyt hp ng phi c ngi i din v cc phng ban chc nng kim tra, tm hiu y cc thng tin chnh xc gip Gim c xem xt trc khi k hp ng. + Cng ty ch duyt cho cc n v trc thuc vay vn ti a l 70% khi lng thc hin trong thng, trong mt hng mc cng rnh. + Cc n v sn xut c yu cu vay vn u phi tr li sut hng thng theo quy nh ca ngn hng t khi bt u vay n khi hon tr. + Tt c cng trnh Cng ty k kt hp ng giao nhn, khi bn A tm ng hay thanh ton tin phi lm th tc chuyn ngay v qu hay ti khon Cng ty. Cc n v trc thuc khng c tip nhn tin khi khng c u quyn ca Cng ty.

Bng 1: C cu vn ca Cng ty.

STT 1. 2. 3. 4. 5. 6. 7. 8. Khon mc Tng s ti sn Ti sn hin hnh Tng s cc khon n Cc khon n hin hnh Gi tr rng (1-3) Vn lu ng (2-4) Li nhun trc thu Li nhun sau thu 15.476.421.576 6.081.226.686 591.846.972 498.023.374 15.869.142.341 7.605.675.587 584.271.533 480.496.269 16.197.615.655 14.750.818.530 460.324.171 345.243.128 37.053.607.102 49.414.791.123 84.568.570.683 Nm 2001 57.457.668.370 43.134.833.788 41.981.246.794 Nm 2002 72.465.323.314 57.020.466.710 56.596.180.973 Nm 2003 115.879.465.701 99.319.389.213 99.681.850.046

Tng s tin tn dng: 35 t 2.Quy m v lao ng ca Cng ty: Cng ty c lc lng chuyn gia, cn b k thut c trnh cao, c nng lc v kinh nghim trong qun l, iu hnh d n, nghin cu khoa hc, chuyn giao cng ngh, kim nh cht lng cng trnh, t chc qun l thi cng v trong cng tc t vn xy dng. i ng cn b k thut ca Cng ty c o to chnh quy, trnh chuyn mn cao, thng xuyn c o to b sung v nng cao trnh trong v ngoi nc thng qua cc chng trnh o to v quan h hp tc ca Cng ty. Tu thuc vo c im ca tng cng trnh hoc theo s tho thun vi bn i tc m Cng ty c th a ra cc i xy lp ph hp . Cng ty c mt s quy nh v ch lng cho cng nhn vin v lao ng thu ngoi nh sau: + Hp ng giao khon, bng chm cng thi gian phi ghi y cc iu kin theo mu biu, c ch k ca ngi chm cng, ngi giao khon, nhn khon. + Tin lng phi c pht n tn tay ngi lao ng, trong trng hp nhn thay th phi k v ghi r h tn ngi nhn thay.
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+ i vi chng t lng, khi nhn tin ng k I thng sau phi np chng t thanh ton lng thng trc v phng ti chnh k ton tp hp lm c s cho vic trch KPC, BHYT, BHXH v ngha v i vi Nh nc. + Cng ty quy nh vic tr lng cho cn b cng nhn vin mt thng 2 k, k 1 tm ng 20 ngy u ca thng, k 2 10 ngy cn li. + nh k hng thng Cng ty np : 15% BHXH, 2% BHYT, 2% KPC. + Ngoi ra Cng ty phi tr tin thng, lng ngh php, ph cp an ton mua sm cc thit b an ton.

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Bng 2: Lc lng cn b, k thut v cng nhn

STT I 1 2 3 4. 5 6 7 8 9 10 11 12 II III Danh mc i hoc v trn i hc Thc s k thut K s xy dng K s my xy dng K s a cht cng trnh K s kinh t xy dng C nhn kinh t v ti chnh Kin trc s K s trc a K s cu, ng K s cng trnh thu li K s th, cp thot nc K s cc ngnh ngh khc Cao ng v trung cp Cng nhn lnh ngh 5 63 7 15 9 17 34 7 2 3 2 31 25 1430 1 12 2 4 14 2 3 1 1 2 18 5 8 10 12 14 4 20 7 10 7 5 6 7 1 18 9 S lng Theo thm nin >5 nm > 10 nm > 15 nm

3. Doanh thu kt qu hot ng kinh doanh: L mt doanh nghip Nh nc hot ng trn lnh vc xy lp, do c th ca ngnh xy dng cng trnh thi cng c th ko di trong nhiu nm, chi ph b ra ln, vn thu hi chm, doanh thu ch c cng nhn khi c chp nhn thanh ton v vy nn dn n tnh trng c nhng qu, nhng nm doanh thu ca Cng ty rt ln nhng cng c thi k doanh thu rt thp.

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Bng 3: Bng doanh thu Nm 2001 2002 2003 Doanh thu 45.117.735.625 59.936.813.971 71.322.162.088

III. T CHC B MY QUN L CA CNG TY PHT TRIN K THUT XY DNG.

1. C cu t chc b my trong Cng ty: B my t chc trong Cng ty pht trin k thut xy dng c t chc theo m hnh tp trung gm: Gim c Cng ty, gip vic cho Gim c c cc Ph gim c ph trch cc mng khc nhau, K ton trng qun l v mt ti chnh, cc phng ban chc nng, cc i xy dng, cc x nghip xy lp v cc chi nhnh trc thuc Cng ty. Ta c th khi qut c cu t chc qun l ca Cng ty qua s sau:

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S C CU T CHC CNG TY PHT TRIN K THUT XY DNG

GIM GIM C C CNG CNG TY TY

C CC C PH PH GIM GIM C C

X X NGHIP NGHIP XY XY LP LP V V SXVLXD SXVLXD

PHNG PHNG K K HOCH HOCH -- U U T T PHNG PHNG K K THUT THUT THI THI CNG CNG PHNG PHNG KINH KINH T T TT TT D D N N PHNG PHNG TI TI CHNH CHNH K K TON TON

X X NGHIP NGHIP HON HON THIN THIN CNG CNG TRNH TRNH

X X NGHIP NGHIP XY XY DNG DNG CT CT V V GIAO GIAO THNG THNG X X NGHIP NGHIP THI THI CNG CNG C C GII GII V V XD XD

X X NGHIP NGHIP XY XY DNG DNG CT CT LIN LIN HP HP PHNG PHNG T T CHC CHC LAO LAO NG NG

X X NGHIP NGHIP NN NN MNG MNG V V XY XY DNG DNG X X NGHIP NGHIP XY XY DNG DNG CT CT & & IN IN NC NC CHI CHI NHNH NHNH CTY CTY TI TI THI THI NGUYN NGUYN

PHNG PHNG HNH HNH CHNH CHNH Q.TR Q.TR

VN VN PHNG PHNG I I DIN DIN TI TI TP H CH MINH TP H CH MINH

CHI CHI NHNH NHNH CNG CNG TY TY TI TI BC BC KN KN TRUNG TRUNG TM TM CHUYN CHUYN GIAO CNG GIAO CNG NGH NGH XY XY DNG DNG

CHI CHI NHNH NHNH CTY CTY TI TI NNG NNG

CC CC I I XY XY DNG DNG TRC TRC THUC THUC

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2. Chc nng, nhim v quyn hn ca tng phng ban, b phn: _ Gim c Cng ty: Do Hi ng qun tr Tng Cng ty b nhim, min nhim, khen thng, k lut theo ngh ca Tng Gim c. Gim c Cng ty l i din php nhn ca Cng ty v chu trch nhim trc Hi ng qun tr, Tng Gim c v php lut v iu hnh hot ng ca Cng ty. Gim c c quyn hn cao nht trong Cng ty nh: t chc iu hnh cc hot ng ca Cng ty; xy dng cc phng n, k hoch, u t m rng lin doanh lin kt... _ Ph gim c Cng ty: gip Gim c Cng ty theo s phn cng v u quyn ca Gim c Cng ty; chu trch nhim trc Gim c Cng ty v php lut v nhim v c phn cng v u quyn. _ K ton trng Cng ty: gip Gim c Cng ty ch o, t chc vic thc hin phn cng cng tc k ton, thng k ca Cng ty; c trch nhim v quyn hn theo quy nh ca php lut. _ Cc phng ban chc nng: ngoi nhim v tham mu gip vic cho Gim c trong sn xut kinh doanh th cn phi chu trch nhim v tun th theo chc nng nhim v c phn cp v c th ho nh sau: Phng k hoch u t_ k thut_ thi cng: nhn thi cng, l u mi giao ti liu thanh quyt ton trc khi trnh Gim c k duyt. + Tham gia cng n v tnh ton iu chnh, b sung n gi, kim tra d ton. + Chun b mi th tc giao nhim v cho n v nhn thi cng sau khi c Gim c giao nhim v. + Son tho hp ng kinh t, giao nhn thu vi bn A, theo di n v thi cng trong qu trnh thc hin hp ng.

+ Nhn h s thit k, d ton v c cc ti liu lin quan giao li cho n v

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+ Kt hp vi n v trc thuc lp bin php t chc thi cng, ng thi lp bin php an ton lao ng cho cc cng trnh. + Kim tra gim st tin , k thut, cht lng cc cng trnh theo chc nng nhim v. Phng t chc lao ng:

+ Chun b hp ng giao khon( sau khi c Gim c k duyt). + Theo di n v thc hin hp ng giao khon gm: kim tra ngun nhn lc, chng t lng, nh mc n gi khon ni b, phn phi tin lng, tin thng trn c s cc ch chnh sch i vi ngi lao ng theo quy nh ca b lut lao ng v nhng quy nh ni b. + Cn c tnh hnh sn xut, quy m v tnh cht cng trnh cng vi n v trc thuc b tr lc lng cng nhn ph hp vi yu cu cng vic. + Thanh l hp ng khon gia Cng ty vi cc n v trc thuc khi c h s thanh quyt ton c thm nh. Phng ti chnh k ton: hoch_ k thut_ thi cng kim tra xc nhn tng cng trnh cho vay vn theo quy ch sau khi c Gim c duyt. + Kim tra vic s dng vn vay ca cc n v m bo chi ng mc ch v nng cao hiu qu ca ng vn. + Kim tra vic hch ton thu chi ca cc n v theo mu biu Cng ty hng dn, cc chng t vt t, tin lng v cc chng t chi khc theo quy nh. + Lp k hoch thu hi vn. + Hch ton gi thnh, phn tch hot ng kinh t ca Cng ty trn c s cc thng t hng dn ca B ti chnh v ch chnh sch ca Nh nc.

+ Hng thng cn c vo khi lng cc n v thc hin c phng k

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PHN B: THC TRNG T CHC B MY K TON TI CNG TY PHT TRIN K THUT XY DNG.
I. T CHC B MY K TON CA CNG TY PHT TRIN K THUT XY DNG.

1. C cu t chc h thng k ton v chc nng ca cc nhn vin k ton. Vic t chc cng tc k ton ca Cng ty do phng ti chnh k ton thc hin; v vy t chc c cu b my k ton sao cho hp l, gn nh v hot ng c hiu qu l iu kin quan trng cung cp thng tin mt cch kp thi, chnh xc v y , hu ch cho i tng s dng thng tin, ng thi nng cao trnh nghip v ca cn b k ton. m bo yu cu trn, b my k ton ca Cng ty phi c t chc cn c vo hnh thc t chc cng tc k ton, vo c im t chc, vo quy m sn xut kinh doanh ca Cng ty, vo hnh thc phn cng qun l, khi lng, tnh cht v mc phc tp ca cc nghip v kinh t ti chnh, yu cu v trnh qun l cng nh trnh nghip v ca cn b qun l v cn b k ton.

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Nh phn trn, cho ta thy: cc x nghip v chi nhnh ca Cng ty c quy m tng i ln, a bn b tr phn tn v trnh qun l tng i tt do vic phn cp qun l ti chnh kh hon chnh. Cc n v ny c quyn v trch nhim qun l, khai thc cc ti sn trong kinh doanh, quyn v trch nhim huy ng cc ngun vn, quyn v phn phi cc hot ng kinh doanh Trong khi , cc i xy dng trc thuc Cng ty li c quy m nh b tr tp trung do khng c phn cp qun l ti chnh. ph hp vi c im , m hnh t chc b my k ton c p dng ti Cng ty pht trin k thut xy dng l m hnh va tp trung, va phn tn. i vi cc x nghip v chi nhnh cn phi c nhng thng tin phc v trc tip cho qun l, hch ton kinh doanh, c phn cng thc hin cng tc k ton tng i y v c hnh thnh b my k ton ring. i vi cc i xy dng trc thuc Cng ty, do c im, iu kin cha t n mc phi phn cng cng tc k ton nn khng hnh thnh b my k ton ring m ch b tr cc nhn vin kinh t lm nhim v hng dn, thc hin hch ton ban u, thu thp kim tra chng t v phng ti chnh k ton ca Cng ty. Phng ti chnh k ton ca Cng ty pht trin k thut xy dng gm 7 ngi v c t chc theo s sau: S : B my k ton Cng ty pht trin k thut xy dng.

K ton trng.

K ton tng hp kim k ton chi ph_ gi thnh v tiu th.

K ton thanh ton.

K ton ngn hng.

K ton TSC kim k ton vt t.

K ton thu.

Th qu.

17

Gia cc nhn vin c mi quan h qua li cht ch xut pht t s phn cng, ph trch cc phn hnh. Mi ngi u c quy nh r chc v, quyn hn t to lp mi quan h c tnh cht ph thuc, c ch ln nhau. *)K ton trng: Gip Gim c Cng ty t chc ch o thc hin ton b cng tc k ton, ti chnh thng tin kinh t trong ton n v theo nc ch qun l mi v theo ng ch k ton hin hnh. V l ngi chu trch nhim trc Gim c v Nh nc v cng tc ti chnh k ton, thng k ca Cng ty. K ton trng c nhim v c th sau: - xut, t chc b my k ton, thng k ph hp vi m hnh t chc sn xut kinh doanh ca Cng ty. - T chc hng dn nhng quy nh mi v cng tc ti chnh k ton, thng k ca Nh nc cho cc n v trc thuc. - T chc, ghi chp, hch ton phn nh y tnh hnh hot ng kinh t ti chnh ca Cng ty phc v cng tc qun l iu hnh hot ng sn xut kinh doanh ca Cng ty. - Hng dn, n c, kim tra cng tc ghi chp, thit lp chng t ban u cng nh thanh quyt ton gia cc n v trc thuc ca Cng ty. - Nghin cu, tham mu cho Gim c hoch nh chin lc kinh doanh, d bo thng tin kinh t x hi nhm nh hng v iu chnh hot ng kinh doanh, nng cao hiu qu qun l, s dng, bo ton v pht trin vn. - Trc tip ph trch phng ti chnh - k ton ca Cng ty ng thi qun l hot ng ti chnh ti cc n v trc thuc. *) K ton tng hp lm nhim v: - Tp hp v kt chuyn cc chi ph nguyn vt liu, chi ph nhn cng v cc chi phi khc. - Tng hp cc bo biu chi ph gi thnh cng trnh ca cc n v trc thuc. - Kt chuyn gi thnh v tnh li, l tng cng trnh. *) K ton thanh ton:
18

- Theo di thanh ton vi cc i tng nh nh cung cp, khch hng, ngi lao ng, Nh nc v thanh ton ni b. - Theo di thu vn cc cng trnh, quyt ton chi ph vi cc x nghip, i xy dng trc thuc Cng ty. Lp bo co trnh n v cc cng trnh trng im khi pht sinh. - Tnh ton cc khon phi thu ca cc i xy dng v x nghip xy lp trc thuc. *)K ton ngn hng: - C trch nhim phn nh kp thi, y , chnh xc s hin c v tnh hnh bin ng tng gim tin gi ngn hng, chuyn khon, sc, u nhim chi i vi cc i tng. - Lp sc, u nhim chi, lp k hoch tn dng vn lu ng, k hoch lao ng tin lng *) K ton TSC kim k ton vt t: - C trch nhim phn nh cc chi ph mua sm TSC. Tc l vo s chi tit tng gim TSC.

19

- Trch khu hao TSC hng thng, qu. - Cc chi ph pht sinh trong qu trnh s dng nh: chi ph sa cha, bo dng ng thi phn nh chnh xc, kp thi tnh hnh thanh l, nhng bn TSC. -Theo di tnh hnh bin ng tng gim vt t ti kho Cng ty v vo s vt t, cng c dng c. - Lp bng k v hch ton cng nh vo th chi tit theo di nhp- xut- tn vt t. *)K ton thu: - Hng thng tng hp bng k thu GTGT u vo ca cc n v khon lp bng k thu GTGT vi cc thu H ni, lp bng k khai thu u ra. - Xc nh thu GTGT phi np v c khu tr hng thng. - Lp bo co chi tit tnh hnh thc hin ngha v i vi ngn sch Nh nc. *) Th qu: Chu trch nhim qun l v nhp xut qu tin mt, ngn phiu. Hng ngy, th qu phi kim k s tn qu tin mt thc t, i chiu vi s liu trn s sch k ton. Nu c chnh lch, k ton v th qu phi kim tra li xc nh nguyn nhn v kin ngh bin php x l. 2. T chc vn dng h thng s, hnh thc s. Hnh thc k ton l h thng s k ton s dng ghi chp, h thng ho v tng hp s liu cc chng t k ton theo mt trnh t, phng php ghi chp nht nh. T chc h thng s k ton ti Cng ty bao gm: s k ton chi tit, s k ton tng hp. ph hp vi h thng k ton ca cc nc ang pht trin, thun li cho vic s dng my vi tnh trong cng tc k ton Cng ty p dng hnh thc nht k chung v lm k ton bng my vi tnh theo s sau:

20

S 3:Trnh t ghi chp s nht k chung ti Cng ty.

Chng t gc.

S nht k chung.

S, th k ton chi tit.

S ci.

Bng tng hp chi tit.

Bng cn i s pht sinh.

Bo co ti chnh.

K hiu:

: Ghi hng ngy : Quan h i chiu :Ghi cui ngy, cui qu.

21

*) S k ton tng hp: (1) S nht k chung: Dng phn nh cc nghip v kinh t, ti chnh pht sinh theo trnh t thi gian ri t nht k chung ghi vo s ci. (2) S ci cc ti khon: Mi ti khon c m mt hoc mt s trang lin tip trn s ci phn nh cc nghip v kinh t pht sinh trong nin k ton. Cn c vo s ci lp bng cn i s pht sinh cc ti khon. (3) S k ton chi tit: Phn nh cc i tng k ton cn phi theo di chi tit nh: s chi tit tin gi, tin vay, s chi tit vt t, s chi tit TSC, s chi tit chi ph v tnh gi thnh, s chi tit doanh thu (4) Lp bng tng hp s liu chi tit t cc s k ton chi tit. (5) Kim tra i chiu s liu s ci v bng tng hp s liu chi tit. (6) Tng hp s liu lp bng bo co k ton.
II. CC PHN HNH K TON CH YU.

1.K ton vn bng tin. Tin l TSL, ng vai tr rt quan trng trong hot ng sn xut kinh doanh ca doanh nghip.Tin l phng tin thanh ton hu ch nht v n gin nht. 1.1. Hch ton tin mt. a) H thng ti khon v chng t s dng. - Cng ty pht trin k thut xy dng s dng ti khon 111(TM) theo di tnh hnh bin ng tng gim lng tin mt ti qu. Chi tit: TK 1111: Tin Vit Nam. Cng ty s dng phiu thu, phiu chi phn nh mi ti khon thu chi tin mt, nhng chng lun i km cc chng t nh: +) Giy ngh vay tm ng. +) Giy ngh np tin. +) Bng thanh ton lng. +) Giy np tin, BHXH b) Quy trnh lun chuyn chng t:
22

Tin mt ti qu ca Cng ty c th tng do nhiu nguyn nhn khc nhau: thu tin t khch hng, i vay, thanh k nhng bn ti sn, Cc khon chi ch yu l chi tm ng cho cc cng trnh, chi tr lng, chi np ngn sch, chi thanh ton vi nh cung cp.Ta m t quy trnh lun chuyn chng t ca tin mt theo s sau: S : Quy trnh lun chuyn chng t thu tin.
Ngi np tin

Lp giy ngh np tin Xem xt k duyt

Phng k ton cng ty.

K ton thanh ton

Lp phiu thu

K ton trng, th trng n v. Th qu

K duyt phiu thu

Nhp qu

K ton thanh ton

Bo qun v lu gi

Da vo hp ng kinh t, ho n GTGT,Ngi np tin( khch hng, ch cng trnh) s lp giy ngh np tin v gi n phng ti chnh_ k ton. K ton thanh ton s xem xt, lp phiu thu v chuyn ch k ton trng k duyt. Phiu thu gm 3 lin: 1 lin k ton thanh ton lu li, 1 lin giao cho ngi np tin, 1 lin gi th qu. Sau khi phiu thu c k ton trng, th trng n v k xc nhn, th qu s thu tin v nhp qu. ng thi lp bo co gi ti k ton thanh ton bo qun v lu.

23

S : Quy trnh lun huyn chng t chi tm ng.

Ngi xin chi tin.
Lp giy ngh chi tin.

Phng k hoch k thut.

Xem xt k duyt.

K ton thanh ton.

Lp phiu chi.

K ton trng Th trng n v.

K duyt phiu chi.

Th qu.

Chi tin.

Cn c vo nhu cu v nguyn vt liu, nhn cng thu ngoi, chi ph, ngi xin tm ng( ch cng trnh) vit giy vay tm ng. Giy nghi tm ng c gi n phng kinh t k hoch, sau trng phng k thut xc nhn l s tin ngh l hp l. Giy ngh tm ng c gi n phng ti chnh k ton, k ton trng k duyt, ng thi xc nh t l % c hng v phi np cho Cng ty. Gim c k duyt v gi li phng k ton, k ton thanh ton lp phiu chi gm 3 lin: 1 lin gi ngi nhn tin, 1 lin lu gi v bo qun, cn 1 lin gi th qu. Th qu cn c vo phiu chi, tin hnh chi tin v ghi vo s qu. c) S tng hp, s chi tit v s hch ton hch ton k ton tin mt ti Cng ty pht trin k thut xy dng. *) S tng hp:
24

Cng ty p dng hnh thc nht k chung nn Cng ty p dng s: S nht k chung v s ci ti khon 1111. Hng ngy cn c vo phiu thu, chi tin mt k ton thanh ton ghi vo nht k chung, ng thi phn nh vo s ci ti khon 1111. Cui ngy, k ton thanh ton i chiu so snh vi th qu v s tin thu, chi trong ngy kim tra tnh hp l. Cui thng hoc cui qu k ton cng dn xc nh s d a ln bo co k ton. *)S chi tit: S chi tit m Cng ty s dng l: bo co qu v s qu tin mt. Hng ngy sau khi thu, chi tin mt th qu lp s qu v bo co qu lm 2 lin, trong 1 lin s c gi n k ton thanh ton. Cui nm, cc bo co qu s c ng thnh s, c bo qun l lu gi theo tng nm.

25

*) S hch ton k ton tin mt ti Cng ty.

TK 1121 TK hng(TGNH). 1111 1.2. Hch ton tin gi ngn TK 1413

Nh ta ni, tin l cng c quan trng, l phng tin thanh ton

Rtv tin gi ch. ngn Cng hng ty m tiChi tm ng cho cc i v thanh ton qua nhanh chng hu khon ngn hng

ngn hng s thun li hn nhiu. C th ni ngn hng l nh qun l, l khch

TK 131

hng, v l nh cung cp trung gian rt hu hiu.

hng thanh ton chng hoc t s Chi mua vt liu, TSC a) TiKhch khon v h thng dng. ng trc

TK 152, 211

Cng ty pht trin k thut xy dng s dng ti khon 112(TGNH).

TK 311

Cng ty thng s dng cc chng t v ho n nh: - uVay nhim thu, nhim ngn hn u ngn hng chi.
Chi tr lng, BHXH

TK 334, 338

- Ho n GTGT, giy ngh vay tm ng, giy lnh tin mt. - Bng k np BHXH, giy np tin vo ngn sch bng chuyn khon
TK 711, 635nhim thu chi ca khch hng, giy ng chp nhn thanh TK 333 - U ton

b)Quy Thu trnh lun chuyn chng t TGNH: nhp ti chnh, Chi np ngn sch
bt thng. - Cn c vo nhu cu thanh ton vi bn ngoi v tin mua nguyn vt

liu,TSC, cc dch v i vi cc nh cung cp m k ton thanh ton lp u

TK 511 TK 331 nhim chi, u nhim thu thnh 4 lin. Sau khi c k ton thanh ton, k ton

trng, th trng n v k trc tip trn c 4 lin th gi n ngn hng km

Thu tin mt t bn hng v tr nh cung cp theo cc chng t lin quan nh: Ho nChi GTGT, bng k BHXH, giy np cung cp dch v.

tin - Ngn hng s kim ta s d TGNH ca Cng ty, so snh i chiu vi

Knhim ton thanh Lp s tin trn u thu, u nhim chi v gi 1 lin n ngn hng nhn hoc

chi tin, 1 lin ti i tng thanh ton, 1 lin ngn hng gi li lu gi v bo qun; lin cn li gi tr Cng ty km theo giy bo s d khch hng, phiu thu K ton trng Xem xt k dch v kim ho n.
Th trng duyt K duyt

ton

UNT, UNC

-Sau khi nhn c u nhim thu, u nhim chi do ngn hng tr li k ton thanh ton tin hnh ghi s tng hp, s chi tit v lu gi. n v S : Quy trnh lun chuyn u nhim thu, u nhim chi.
Ngn hng Thc hin dch v Lu tr & bo qun 26

K ton thanh ton

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c) S tng hp, s chi tit: Cng ty pht trin k thut xy dng p dng hnh thc nht k chung nn s sch tng hp gm: S nht k chung, s ci ti khon 112. Hng ngy cn c vo cc u nhim thu, u nhim chi c thc hin bi cc ngn hng, k ton thanh ton s ghi vo s chi tit ti khon TGNH ti ngn hng. 1.3. Hch ton tin vay ngn hn. Do c im ca cng trnh xy dng l thi cng lu di, thu hi vn chm v vy lng tin hin c trong Cng ty lun thiu. Nu c nhiu cng trnh cng c thc hin mt lc th nhu cu v vn s rt ln, Cng ty s phi vay ngn hn ngn hng tm ng cho cc ch nhim cng trnh. S : Trnh t lun chuyn chng t vay ngn hn ngn hng.

K ton thanh ton

Lp giy nhn n

K ton trng

Xc nhn

Gim c

K duyt

K ton thanh ton

Lp giy lnh tin mt

Th qu

Nhn tin

- Cn c vo giy ngh vay tm ng ca cng trnh, k ton thanh ton lp giy nhn n trong ghi r h tn n v, hn mc tn dng, s tin nhn n, mc ch s dng tin vay, li sut tn dng.
28

- K ton trng s kim tra, xem xt hp ng giao khon gia Cng ty vi i v k duyt. - Th trng n v da vo cc chng t n v k xc nhn. - K ton thanh ton lp giy lnh tin mt: ghi r h tn ngi lnh tin, s tin cn nhn. - Th qu s cn c vo giy nhn n v giy lnh tin mt mang n ngn hng rt tin. Sau khi tin v k ton thanh ton lp phiu thu th qu np tin vo qu. - Khi kt thc k ton thanh ton tin hnh bo qun v lu giy n cng giy ngh vay tm ng, giy lnh tin mt. nh k hng thng, k ton thanh ton lp mt bng k tin vay ngn hng km theo cc giy nhn n. K ton trng kim tra v k duyt xc nhn. 1.4. Trnh t ghi s tin mt, TGNH theo hnh thc nht k chung. S : Hch ton tin theo hnh thc nht k chung.
Chng t gc Phiu thu, phiu chi UNT, UNC

Nht k chung

- Bo co qu - S qu tin mt - S chi tit - TK TGNH

S ci TK 1111, TK 1121 Bng cn i ti khon. Bng tng hp chi tit.

Bo co k ton

K hiu:

: Ghi hng ngy : Quan h i chiu : Ghi cui thng

29

1.5. Mt s nh gi, nhn xt v cng tc t chc vn bng tin Cng ty pht trin k thut xy dng. Tin chi tm ng cho cc cng trnh ch yu l t ngun tin vay ngn hn. Li sut thng kh cao nn ch khi no cc x nghip c nhu cu tm ng th Cng ty mi lp giy nhn n. Tin sau khi mang v s c chuyn ngay n cc x nghip v vy lng tin tn qu rt t. V vy, ti Cng ty pht trin k thut xy dng khng c kim k qu theo nh k m ch so snh i chiu s d gia k ton thanh ton vi th qu. 2. Hch ton nguyn vt liu. Nguyn vt liu l mt yu t c bn ca qu trnh sn xut. Cc loi nguyn vt liu nh , ct, si, vi va, xi mng, st thp,c ngha rt quan trng trong vic tnh gi thnh cng trnh. a) Ti khon v chng t s dng: Cng ty giao vic cho cc x nghip, i theo hnh thc khon gn nn vic tm kim nguyn vt liu l do cc i, x nghip ch Cng ty khng c nhim v tm ng. V nguyn vt liu mua v c chuyn thng chn cng trnh nn khng tn ti kho Cng ty. Cc ti khon s dng: TK 152: Nguyn vt liu. Ti khon ny c chi tit thnh cc tiu khon sau: TK152- xi mng; TK 152- st thp. TK 621: Chi ph nguyn vt liu cc i, x nghip. Chng t m Cng ty s dng theo di tnh hnh bin ng ca nguyn vt liu l phiu nhp kho (PNK) v phiu xut kho (PXK). b) Quy trnh lun chuyn chng t nguyn vt liu ti kho cng trnh: K ton n v s khng theo di tnh hnh bin ng tng gim nguyn vt liu kho cng trnh m cc cng trnh s lm nhim v ny. Cc cng trnh t qun l nguyn vt liu, t tm kim, t xut dng, t lp phiu xut kho, phiu nhp kho,

30

Gi xut kho nguyn vt liu ti cng trnh l gi thc t ch danh. Khi pht sinh nghip v tng nguyn vt liu (mua ngoi) nhn vin k ton ti cc i, x nghip s nh khon nh sau: N TK 152,153: gi mua c thu VAT. C TK 3386 : Nhp chi ph sn xut. Khi xut dng nhn vin k ton i ghi: N TK621,627: Ghi tng chi ph sn xut. C TK 152,153: Ghi gi tr nguyn vt liu xut dng. nh k cui thng nhn vin k ton hoc ch nhim cng trnh s mang PNK, PXK cng ho n GTGT v Cng ty k ton lp bng k chi ph:
STT Chng t S hiu Ngy thng Din gii Tng cng Tng s tin Trong chi tit VL-621 1331

31

c) S tng hp v s chi tit: i vi nguyn vt liu nhp- xut ti chn cng trnh nh k cui thng k ton ph trch i, x nghip tp trung ho n mua hng, phiu nhp-xut kho ln bng k n chi ph. d) Mt s nh gi, nhn xt v cng tc t chc hch ton nguyn vt liu ti Cng ty pht trin k thut xy dng. - Ti Cng ty pht trin k thut xy dng mc d xi mng, st thp c theo di nh nguyn vt liu nhng chng mang tnh cht hng ho nhiu hn. Nhng phng k ton Cng ty, k ton s dng TK 152 theo di tnh hnh bin ng nguyn vt liu m khng dng TK 156. - Nguyn vt liu ch c nhp kho Cng ty khi c s yu cu t pha khch hng v sau khi nhp kho s c chuyn ngay n cho khch hng. Do lng hng tn kho l khng ng k, v vy vic kim tra l khng thng xuyn v n v cng khng phi lp d phng gim gi hng tn kho v khng s dng TK 159. - Vic khng tham gia qun l nguyn vt liu ti cng trnh gip phng k ton gim bt cng vic v trch nhim, ng thi cc i, x nghip li ch ng hn trong vic hch ton v qun l nguyn vt liu.

32

3. Hch ton ti sn c nh (TSC): Ti sn c nh l nhng ti sn c gi tr ln, thi gian s dng lu di. TSC tham gia v nhiu chu k sn xut kinh doanh, gi tr ca n c chuyn dn vo gi thnh sn phm sau nhiu chu k, nhiu giai on qua hnh thc khu hao. Cng ty pht trin k thut xy dng ch hch ton ti sn c nh hu hnh. Nhng ti sn ny c u bi ngung vn cp t ngn sch, ngun vn t b sungBn cnh nhng ti sn thuc s hu ca Cng ty, Cng ty cn phi i thu ngn hn mt s loi my mc thit b c bit phc v thi cng cng trnh. a) Ti khon v h thng chng t s dng: phn nh s tng gim TSC v cng tc trch khu hao, k ton ti sn c nh s dng TK 211 ti sn c nh hu hnh; TK 214 Hao mn TSC v TK 009 Ngun vn khu hao. TK 214 c chi tit thnh:- TK 21412: Hao mn nh ca. - TK 21413: Hao mn my mc, thit b. - TK 21414: Hao mn phng tin vn ti truyn dn. - TK 21415: Hao mn thit b dng c qun l - TK 21417: Hao mn gin gio cp pha. - TK 21418: Hao mn TSC khc. Cc chng t TSC s dng: - Bin bn giao nhn TSC. - Th ti sn c nh. - Bin bn thanh l TSC. - Bin bn nh gi li TSC. - Bng tnh khu hao TSC. - Bng phn b khu hao. Cc chng t ny to thnh 1 b h s k ton ca TSC c chuyn v phng k ton qun l. b) Quy trnh lun chuyn chng t.

33

*) Cc nghip v tng TSC do mua sm: - Da vo nhu cu ca n v m th trng n v lm n trnh ln Gim c Tng Cng ty ch k duyt. - Sau khi c chp nhn, Cng ty lp d n u t, tip Cng ty s thc hin th tc u thu. - Cng ty tin hnh k hp ng kinh t vi nh cung cp ghi r phng php bn giao, phng thc thanh tonri lp bin bn giao nhn TSC. - Gim c Tng Cng ty sau khi nhn c cng vn ca Cng ty v vic giao nhn TSC s cho php Cng ty ghi tng TSC. - K ton TSC cn c vo bin bn giao nhn TSC lp th TSC, bng tnh khu hao, s tng hp v chi tit. N TK 2411: TSC mua qua lp t. N TK 211 : N TK 1332: C TK 1111, 1112: Thanh ton ngay bng tin. C TK 3111: Mua TSC theo phng thc thanh ton chm. Khi lp t xong: N TK 211: C TK 2411: *) Gim TSC do thanh l nhng bn: - Khi TSC trong Cng ty qua c khng s dng c hoc khng cn dng n th Cng ty s t chc hi ng thanh l nh gi li TSC nhm: xem xt hin trng ti sn, gi tr hao mn v gi tr cn li ca ti sn. Sau hi ng lp bin bn nh gi li TSC. - Gim c Cng ty gi thng bo cho cc n v trc thuc, rao bn v tp hp xin mua. - Cui cng k ton TSC hu th TSC, bng tnh khu hao, ghi vo s chi tit, vo nht k chung v chuyn vo s ci TK 211. BT1) Ghi gim TSC:

34

N TK 2141: Gi tr hao mn. N TK 1388: Gi tr cn li. C TK 211 : Nguyn gi. BT2) Phn nh chi thanh l nhng bn: N TK 811: N TK 133: C TK 1388: Ga tr cn li. C TK 111, 338, BT3) Thu t thanh l nhng bn: N TK 111, 112, 338: Tng s tin thu c. C TK 711 C TK 3331 : Gi khng thu. : Thu GTGT phi np.

*) K ton TSC i thu v cho thu hot ng: +) K ton TSC i thu hot ng: Cn c vo nhim v thi cng, ch nhim cng trnh c th trc tip k kt cc hp ng kinh t thu my mc thit b. B h s thu my bao gm: - Hp ng thu my. - Ho n ca nh cung cp dch v. - Bin bn thanh l hp ng kinh t. Chuyn sang phng k ton hch ton v ghi s. - Khi nhn TSC thu: N TK 001: - Khi tr TSC i thu: C TK 001: - Thanh ton tin thu: N TK 6273, 6277: N TK 1331: C TK 111,112,331:

35

+) K ton TSC cho thu: Phng qun k thi cng c trch nhim lp n gi cho thu ngoi c th cho tng loi my mc thng qua hp ng kinh t. - S tin thu c t vic cho thu TSC: N TK 111,112,131: C TK 515: C TK 3331: - Chi ph pht sinh t vic cho thu: N TK 635: C TK 2141 C TK 111,112,334 *) Nghip v trch khu hao TSC: - K ton TSC tin hnh tnh khu hao theo phng thc khu hao u, cn c vo nng lc hot ng ca Cng ty, thi gian s dng ca ti sn m Cng ty t ra t l cng nh mc trch khu hao theo thng. - Hng thng, k ton TSC tin hnh trch khu hao 1 ln, lp bng tnh khu hao cho tng loi TSC v phn b khu hao cho tng b phn s dng TSC. Trn c s k ton ghi nht k chung v phn nh vo s ci TK 214. - Khu hao TSC do TSC gim: N TK 2141: C TK 211 : -Phn b khu hao TSC cho i cng trnh v vn phng Cng ty: N TK 6274, 6424: C TK 2141: - Phn b khu hao gin gio, cp pha cho cc x nghip: N TK 1365: C TK 2141: - Trch khu hao c bn gin gio, cp pha:

36

N TK 1421: C TK 2141: c) S tng hp, chi tit v s hch ton TSC : *) Cn c vo chng t gc gm bin bn giao nhn TSC, bin bn nh gi li TSC, bin bn thanh l TSC, bng tnh v phn b khu hao k ton TSC s phn nh vo s nht k chung v s ci TK 211, TK 214, TK 627, TK 642. Tu vo tng nghip v tng gim TSC lin quan n loi TSC no, b phn no m k ton k ton s tin hnh ghi chp s chi tit TSC. 4. Hch ton lao ng, tin lng: Lao ng yu t c bn ca qu trnh sn xut. Tin lng l biu hin bng tin ca gi c sc lao ng, c th ni tin lng chnh l nhn t thc y nng sut lao ng. Ti phng k ton Cng ty, k ton s dng ti khon 334, 338, 622, 642, 627 theo di vic thanh ton v cc khon trch theo lng. Cc chng t n v s dng nh: Hp ng giao khon, bng chm cng phi ghi y cc iu kin theo mu biu, c ch k ca ngi chm cng, ngi giao khon, nhn khon Hch ton lng v cc khon trch theo lng: Hng nm, da trn c s doanh thu d kin, phng lao ng s lp qu lng d kin theo cng thc sau: Qu lng d kin = H s * Doanh thu d kin Mc lng chnh ca mi cn b, nhn vin Cng ty c tnh trn mc lng c bn v h s. Cc khon trch theo lng chim 25%, trong 19% tnh vo chi ph qun l, 6% tr vo lng cn b. Da vo doanh thu d kin v doanh thu thc hin hng thng phng lao ng tin lng s tnh ra mc lng thc t tng ngi.

37

Cui thng, phng lao ng tin lng s gi phng ti chnh k ton bng lng ca cc nhn vin v ghi r chc danh, mc lng, s tin tm ng k I, s tin cn c lnh,nh k n ngy pht lng cc nhn vin cc phng ban n phng k ton nhn. Hch ton lng v cc khon trch theo lng i vi nhn vin: Ti cc i xy lp, da vo nhu cu ca tng cng trnh m ch nhim cng trnh lp hp ng giao khon. Hng ngy, theo khi lng cng vic thc hin c m ch nhim cng trnh lp bng chm cng v chia lng. n cui thng nhn vin k ton hoc ch nhim cng trnh s mang v phng k thut thi cng xc nh n gi, cng khon. Sau phng lao ng tin lng s xc nhn s cng nhn thc t ca mi i. Sau khi ly xc nhn cn thit, phng k ton s lp bng thanh ton lng chi tit tng t, bng tng hp thanh ton lng. c s k duyt ca k ton trng, th trng n v, cc bng ny s gi n th qu. K ton thanh ton lp phiu chi v th qu chi tin. Mu s 2: Bng thanh ton lng chi tit. Cng trnh Chuyn cho th qu tr lng t ngy. n ngy. S tin..
STT H v tn S ton Tng tin Tm ng kI thanh S tin cn lnh K nhn k II

38

Mu s 3: Bng tng hp thanh ton lng. Cng trnh ...

STT H v tn S tin thanh ton T thc hin Tm ng S k I tin K nhn cn lnh k II Tng

Trn c s hp ng giao khon, bng chm cng, bng thanh ton lng, k ton i, x nghip s lp bng phn b lng. Mu s 4: Bng phn b lng
STT Ni dung Tng tin Ghi C TK 334, N cc TK 622 6271

Tng

S sch tng hp v chi tit: Cui thng khi nhn vin k ton i gi cc chng t chng minh v vic tr tin lng, k ton ph trch i s lp bng k chi ph nhn cng Mu s 5: Bng k chi ph nhn cng
Trong chi tit ghi N TK 622 TK 6271

Chng t STT S hiu Ngy th ng Phn b lng Din gii

Tng ghi C TK 3386

39

nh k cui thng khi nhn c cc chng t do i gi v. K ton Cng ty mi ghi s nht k chung 1 ln, ng thi ghi s ci TK 622, 627, 3386. Sau khi lp cc bng k, vo s ci k ton s tin hnh lu gi cc hp ng giao khon, bng thanh ton lng, bng phn b lng, bng k chi ph nhn cng 5. Hch ton cc nghip v thanh ton: 5.1. Thanh ton vi nh cung cp v khch hng: Phng k ton Cng ty s dng cc ti khon sau: -TK 131: Phi thu khch hng. Chi tit: +) TK 1311: Phi thu khch hng xy lp. +) TK 1312: Phi thu khch hng dch v xi mng. +) TK1313: Phi thu khch hng dch v khc. -TK 331: Phi tr nh cung cp. Cc chng t m Cng ty s dng thanh ton l: - Ho n GTGT, ho n bn hng, - Hp ng nhn thu gia Cng ty vi cc ch u t. - Cc phiu thu- chi, u nhim thu, u nhim chi. theo di thanh ton vi nh cung cp v khch hng, k ton tng hp s dng s chi tit TK131, TK 331. Hng ngy cn c v cc chng t k ton s ghi vo s nht k chung s ci cc TK131, TK 331. S : Hch ton thanh ton vi khch hng.
TK 511,515, 711 Gi bn Khch hng tr n TK 3331 Thu hoc t trc TK 131 TK 111, 112, 152

40

S : Hch ton thanh ton vi nh cung cp.

TK 111,112 TK 331 TK 152,153 NVL, CCDC mua ngoi. TK 1331 Thu VAT

Cng ty tr n hoc ng trc.

5.2. Thanh ton ni b trong Cng ty. Do Cng ty khon gn cho cc i v x nghip trc thuc nn Cng ty s cp vn cho cc i 70% gi tr cng trnh. Vy phn nh lng tin tm ng, chi ph phc v cho thi cng th k ton i s dng cc ti khon sau: - TK 1413: Tm ng chi ph giao khon xy lp ni b. TK 3386: Nhn chi ph sn xut. Cng ty khng s dng TK 136, TK 336 v nh ta ni cc i, x nghip xy lp khng t chc b my k ton c lp. Hng thng, k ton cc i tp hp chng t lin quan n cc chi ph pht sinh( Ho n GTGT, bng chm cng, giy bin nhn,) v lp cc bng k chi ph Cng ty theo di. Sau khi cng trnh c nghim thu bn giao Cng ty cha thanh ton b tr ngay m ch thanh ton b tr cho cc i khi thu c tin ca bn ch u t.V vy, TK 1413 lun c s d bn N, cn TK 3386 lun c s d bn C. 5.3. Thanh ton vi ngn sch Nh nc. Cng ty s dng TK 333 theo di tnh hnh thanh ton vi ngn sch Nh nc. Chi tit: TK 3331: Thu GTGT. TK 3334: Thu thu nhp doanh nghip.
41

TK 3338: Thu mn bi. Cc khon np ngn sch Nh nc ca Cng ty bao gm: +) Thu GTGT: Cng ty thi cng nhiu cng trnh cng mt lc nn c nhng thi im mt s hng mc d c thanh ton, trong khi c nhiu cng trnh ang thi cng. Nn thu GTGT u vo lun ln hn thu GTGT u ra, do hng nm sau khi b tr thu th Cng ty lun khng phi np thu. +) Thu thu nhp doanh nghip: L mt loi thu Cng ty np vo ngn sch hng nm. +) Thu mn bi: L thu ng k kinh doanh m Cng ty phi np c nh hng nm. 6. Hch ton chi ph sn xut v tnh gi thnh cng trnh: Xut pht t c im ca ngnh xy dng l qu trnh thi cng lu di, phc tp, sn phm xy dng n chic, c nh, do p ng yu cu ca cng tc qun l v cng tc k ton i tng tp hp chi ph sn xut ca Cng ty l cng trnh v hng mc cng trnh. a) Ti khon v chng t s dng: Cng ty p dng vic t chc sn xut theo hnh thc "khon gn ". Khi nhn cng trnh cc x nghip, i s nhn tm ng tin t pha cng ty. V trong qu trnh thi cng nu c pht sinh thm nhu cu ( nguyn vt liu, thu thm cng nhn...) th i trng i xy dng s vit giy ngh vay tm ng ln ban gim c... theo di chi ph, phng k ton Cng ty s dng cc ti khon: -TK 621: Chi ph nguyn vt liu trc tip -TK 622: Chi ph nhn cng trc tip -TK 623: Chi ph s dng my thi cng -TK 627: Chi ph sn xut chung -TK 154: Chi ph sn xut kinh doanh d dang Cc chng t s dng theo di chi ph gm c : Bng k chi ph nguyn vt liu, nhn cng, chi ph khc i km.

42

b) Quy trnh lun chuyn chng t: Cui thng, k ton cc i s tp trung chng t nguyn vt liu, nhn cng, chi ph khc np cho k ton. Sau k ton s lp cc bng k: - i vi chi ph nguyn vt liu: Da vo ho n GTGT ca ngi bn, phiu nhp- xut ti kho cng trnh k ton lp bng k chi ph nguyn vt liu: Mu s 6: Bng k chi ph nguyn vt liu Cng trnh............i trng............
Trong chi tit ghi STT Chng t S hiu Ngy thng Chi ph NVL Tng Din gii Tng ghi C TK 3386 TK 621 TK 1331 N

- i vi chi ph nhn cng trc tip: Cn c vo hp ng giao khon, bng thanh ton lng, bng phn b lng...Ta c bng k chi ph nhn cng nh sau:

43

Mu s 7: Bng k chi ph nhn cng Cng trnh...........i trng..........

STT Chng t S hiu Ngy thng Phn b lng Din gii Tng ghi C TK 3386 Trong chi tit ghi TK 622 N TK 6271

i vi chi ph khc: k ton lp bng k chng t chi ph khc trn cc chng t nh: phiu nhp kho, phiu xut kho, hp ng kinh t... Mu s 8: Bng k chi ph khc Cng trnh...........i trng............
STT Chng t S hiu Ngy thng Din gii TK 3386 Tng ghi C Chi ph NVL Trong chi tit ghi N TK 6273 TK 6277 TK 1331

44

7. Hch ton tiu th cng trnh v xc nh kt qu: Cng ty pht trin k thut xy dng l cng ty xy lp nn sn phm c tiu th trc khi sn xut. Khc vi cc ngnh dch v du lch Cng ty coi sn phm nh tiu th khi cng trnh c kim tra nghim thu v bn giao cho ch u t. a) Quy trnh tiu th cng trnh: Gi thnh sn phm xy lp bao gm: chi ph NVL trc tip, chi ph nhn cng trc tip, chi ph my thi cng, chi ph sn xut chung c tp hp vo TK 1541 tnh gi thnh theo tng thng, cn chi ph qun l doanh nghip lin quan n hoy ng xy lp cui k s c phn b cho tng i tng tnh gi thnh ton b sn phm xy lp. Sn phm xy lp c coi l tiu th khi c quyt ton cng trnh A-B - Sau khi quyt ton cng trnh Cng ty s lp bin bn bn giao. Bin bn ny c k nhn bi: n v bn giao, bn thit k, bn gim st v b phn kim nghim. - Khi bn A chp nhn thanh ton cng trnh hay hng mc cng trnh th k ton Cng ty ghi: BT1) BT2) N TK 632: C TK 154(1541): N TK 131, 1111, 1121, C TK 511: C TK 3331: b) S sch s dng trong qu trnh tiu th v xc nh kt qu: - S chi tit TK1541, TK 632, TK 911. - S tng hp: s nht k chung v s ci TK 1541, 632, 911, 421, 511. Quy trnh ghi s tng t quy trnh thc hin ti thi im pht sinh nghip v. Vic xc nh kt qu kinh doanh c thc hin vo cui qu, ri a ln bo co kt qu kinh doanh. S : Hch ton tiu th v xc nh kt qu kinh doanh.
45

TK 1541

TK 632

TK 911

TK 511 Kt chuyn doanh thu

TK 1111, 131 Gi bn giao cn gtrnh

TK 3331

Gi thnh cng trnh

Kt chuyn gi vn

Thu TK 642 Kt chuyn chi ph qun l TK 4212 Li L TK 532 Kt chuyn gim gi Gim gi

46

8. K ton bo co ti chnh v cng tc k ton cui nm. H thng bo co ti chnh: Theo ch k ton hin hnh, ti Cng ty pht trin k thut xy dng th cui mi qu k ton tng hp tin hnh kho s cc ti khon, ghi cc bt ton iu chnh, tnh s d cui k v lp bo co ti chnh nhm cung cp cho cc i tng quan tm. Cc bo co m Cng ty pht hnh bao gm: Bng cn i k ton( BCKT). Bo co kt qu kinh doanh (BCKQKD). Bo co lu chuyn tin t (BCLCTT). Thuyt minh bo co ti chnh(TMBCTC). Mu s: Bo co gi thnh, doanh thu cng trnh, hng mc cng trnh.

47

Tn c n g t r n Z sn h , h n g m c c n g t r n h l p x y h n g p h m b n Chi p h Chi p h q u n l Z Ztb Doan h th u th u n (DTT) Li ( L )

Lu k t u nm n cui k

Lu k t khi cng n cui k

Li Ztb DT T Li Ztb DT T ( l )

48

49

b)nh gi v vic lp bo co ti chnh: Vic lp cc bo co Cng ty pht trin k thut xy dng tun theo ng ch k ton hin hnh, nhng vn c mt s ch tiu cha phn nh ng thc trng ca Cng ty nh: Khon mc phi thu ca khch hng lun lun tn ti con s rt ln trn BCKT. Trong phi thu kh i chim mt t trng kh ln nhng v Cng ty khng th x l bng cch lp d phng cho s n kh i ny ging nh cc doanh nghip khc c; bi v lp d phng ny s tr vo li nhun ca Cng ty, trong khi li nhun ca Cng ty rt thp (thm ch l l) cho nn trn BCKT khng c khon mc d phng phi thu kh i. Khon tm ng (141) v phi tr khc (3386) trn BCKT rt ln do ch khi no thu c tin t ch u t th k ton mi b tr nn ti thi im lp BCKT vn cn d N TK 1413 v d C TK 3386; v vy nn ti sn v ngun vn ca Cng ty tng ln mt cch o. Mc d Cng ty s dng TK 152 kinh doanh xi mng v st thp nhng li ch yu mua hng v bn hng theo hnh thc chuyn trc tip khng qua kho nn Cng ty khng c kho. V vy khng c khon mc d phng hng tn kho( TK 159) trn BCKT.
III. THC T T CHC CNG TC HCH TON CHI PH SN XUT V TNH GI THNH SN PHM CNG TY PHT TRIN K THUT XY DNG.

1.i tng tp hp chi ph sn xut. Vic xc nh i tng hch ton chi ph sn xut l khu u tin, cn thit v quan trng ca cng tc thit k ton tp hp chi ph sn xut. C xc nh ng i tng hch ton, tp hp chnh xc cc khon chi ph pht sinh ph hp vi c im t chc v sn xut ca doanh nghip mi gip cho t chc tt cng tc k ton chi ph. T khu hch ton ban u n khu t chc ti khon, tng hp s liu v s ghi chp chi tit, s tng hp u phi lun bm st i tng tp hp chi ph xc nh.

50

Hch ton chi ph sn xut ng i tng s c tc dng phc v tt cho vic tng cng qun l sn xut v chi ph sn xut, hch ton kinh t ni b v hch ton trn ton Cng ty, m bo cho cng tc tnh gi thnh c kp thi v chnh xc. Trong kinh doanh xy lp, vi tnh cht phc tp ca quy trnh cng ngh v loi hnh sn xut n chic, qu trnh sn xut thng c phn chia thnh nhiu khu vc, b phn thi cng cc hng mc khc nhau. Trong , mi b phn li c phng php t chc khc nhau, mi hng mc cng trnh c thit k, cu to vt cht v gi thnh d ton ring. Do vy, tu thuc vo tng cng trnh c th, trnh qun l ca tng doanh nghip nht nh, i tng hch ton chi ph c th l: + Hng mc cng trnh. + n t hng. + Giai on cng vic hon thnh. + B phn thi cng. Trn thc t, cc doanh nghip xy lp hin nay thng tp hp chi ph theo cng trnh hoc hng mc cng trnh. 2.Phng php tp hp chi ph sn xut. Phng php hch ton chi ph sn xut l mt phng php hay h thng cc phng php c s dng tp hp cc chi ph trong phm vi gii hn ca i tng hch ton chi ph. Trn c s i tng hch ton chi ph, k ton s la chn phng php hch ton chi ph thch ng. Trong mt doanh nghip xy lp c nhng phng php hch ton ( tp hp) chi ph sn xut sau: - Phng php hch ton chi ph theo cng trnh v hnh mc cng trnh. - Phng php hch ton chi ph theo n t hng. - Phng php hch ton chi ph theo khi lng cng vic hon thnh. - Phng php hch ton chi ph sn xut theo cc n v hoc cc n v thi cng.

51

Trong Cng ty xy dng phng php tp hp chi ph sn xut thng c s dng l phng php trc tip . Cc chi ph trc tip c tnh ton v qun l cht ch. Chi ph sn xut pht sinh cc cng trnh hay hng mc cng trnh no th c hch ton trc tip vo cng trnh hay hng mc . Cc chi ph gin tip nu pht sinh cc cng trnh no th c hch ton vo cng trnh , cn i vi nhng chi ph gin tip c tnh cht chung ton Cng ty th cui thng k ton tin hnh phn b cho tng cng trnh theo tiu thc phn b thch hp. Mi cng trnh hay hng mc cng trnh t khi khi cng n khi hon thnh bn giao quyt ton u c m ring mt s ti khon chi ph sn xut tp hp chi ph sn xut pht sinh cho tng cng trnh hay hng mc cng trnh. Cn c nh khon v ghi vo s ny l t cc bng tng hp chng t ( vt liu, tin lng,..) ca mi thng v c chi tit theo khon mc: - Chi phi nguyn vt liu trc tip. - Chi ph nhn cng trc tip. - Chi ph my thi cng. - Chi ph sn xut chung. Trong chi ph sn xut chung bao gm: + Chi ph nhn vin x nghip. + Chi ph nguyn vt liu. + Chi ph cng c dng c. + Chi ph khu hao ti sn c nh. + Chi ph dch v mua ngoi. + Chi ph khc bng tin. Cui mi qu, t cc s chi tit chi ph sn xut c tp hp theo tng thng, k ton tin hnh bng tng hp chi ph sn xut c ph. Vic tp hp chi ph sn xut theo phng php ny to iu kin thun li cho vic tnh gi thnh sn phm d dng.

52

Khi cng trnh hon thnh bn giao, k ton ch vic cng cc chi ph sn xut cc thng t khi cng trnh khi cng n khi hon thnh bn giao s c gi thnh thc t ca cng trnh . *) Hch ton cc khon mc chi ph: Sn phm ca Cng ty l nhng cng trnh xy dng mang tnh n chic. Tuy nhin, quy trnh sn xut ca cc cng trnh v phng php hch ton li tng t nhau. a) Hch ton chi ph nguyn vt liu trc tip: Chi ph nguyn vt liu bao gm ton b gi tr vt liu cn thit trc tip to ra sn phm hon thnh. Gi tr nguyn vt liu bao gm gi tr thc t ca vt liu chnh, vt liu ph, nhin liu, ph tng lao ng, bo h lao ng cn thit cho vic thc hin v hon thin cng trnh. Trong khng k n vt liu ph, nhin liu ng lc, ph tng phc v cho my mc, phng tin thi cng. Cc loi vt liu nh dy, inh vit v cc loi vt liu s dng lun chuyn nh:gin gio, cp phac s dng lu di, nhiu ln, phc v cho nhiu cng trnh. V vy, cn phn b gi tr vo chi ph sn xut cho tng cng trnh trong k. Gi tr vt liu s dng Gi tr mt ln cn phn b = S ln lun chuyn c tnh Gi tr phn b ch bao gm gi tr vt liu, cn cng lp t, gi tr vt liu khc c hch ton vo chi ph trong k ca cng trnh lin quan. Cng ty pht trin k thut xy dng hch ton nguyn vt liu theo phng php k khai thng xuyn, tnh gi thnh vt liu xut kho theo phng php nhp trc- xut ttrc. Hch ton chi tit vt liu theo phng php th song song. Vic hch ton chi ph nguyn vt liu x nghip c tin hnh nh sau:

53

- Phng k hoch k thut vt t x nghip cn c vo nhim v sn xut ca tng cng trnh, d ton cng trnh v yu cu tin thi cng cng trng lp k hoch cung ng vt t cho ph hp vi tng thi im sn xut. Lp bo co gi ln phng k hoch ca Cng ty. - Cng ty xem xt tng hp ton b k hoch sau giao cho cc x nghip. Cc x nghip giao nhim v sn xut thi cng cho cc i cng trnh. - Trong qu trnh thi cng nhng vt t no cn s dng th c k hoch k vi x nghip sau gi ln phng k thut vt t xem xt, xc nhn, chuyn phng k ton xin cp vt t. - Th kho cn c vo lng hng nhp thc t hng ngy lp phiu nhp. Vic nhp kho ti cng trnh ch mang tnh hnh thc v vt liu c chuyn cng trnh l a vo phc v ngay. - Sau khi vit phiu nhp kho k ton tin hnh ghi phiu xut kho vt liu xut dng ht vt liu nhp kho cho thi cng xy lp cng trnh v ghi th kho.

54

n v: Cng ty pht trin k thut xy dng a ch: 243A-La Thnh- H Ni

S: 06 mu s 02-VT N TK 621 C TK 152 Q 114 TC/CKT

Ngy 01 thng 9 nm 2003 PHIU XUT KHO Ngi nhn hng: Nguyn Vn A L do xut : Xy dng Xut ti kho: Cng trnh khu KTX SV STT Tn, hiu, cch A 1. 2. 3. nhn M quy s phm C D Kg M
3

n v S lng Yu cu Thc xut tnh

n gi

Thnh tin

cht vt t B Xi mng Ct vng Gch 2 l

1 5.500 40 12.000

2 5.500 40 12.000

3 636 22800 272,7

4 3.498.000 912.000 3.272.400

Vin

Cng thnh tin (bng ch) Xut ngy 01 thng 9 nm 2003 Th trng n v (K, h tn) K ton trng (K, h tn) Ph trch cung ng (K, h tn) Ngi nhn (K, h tn) Th kho (K, h tn)

Hng thng (cui thng), k ton thu nhn chng t bao gm cc phiu nhp- xut kho, th kho, phn loi, kim tra v nh khon, ln bng k nhpxut vt t, bng tng hp nhp- xut vt t. Sau np ton b chnh t gc cng bng k xut vt t cho tng cng trnh. Lp bo co k hoch ln vn phng Cng ty. K ton Cng ty kim tra, i chiu ng theo b ti chnh ban hnh. Trn c s cc bng k xut vt t cho tng cng trnh, k ton lp bng tng hp xut ton b vt t ri ghi vo s chi tit chi ph sn xut cho tng cng trnh. Cui cng vo s nht k chung trn my, my t ng ln s ci TK lin quan. BNG CHI TIT XUT VT LIU THNG 9 NM 2003
55

Cng trnh: Khu KTX sinh vin

STT 1. 2. 3. 4. 5.

Tn vt t TK 152 XI mng Ct vng Gach 2 l G vn Tm lp Cng TK 152 TK 153 Qun o BH

n v Kg M3 Vin M3 M3

n gi 636 22800 272,7 118187 118187

S thc xut Lng Tin 5500 40 12000 8,673 7,064 3498.000 912.000 3272.400 10.249.907 8.348.361

Ghi C TK 152, Ghi N TK 621 6273 1421 3498.000 912.000 3272.400 10.249.907 8.348.361 18.598.268 1.595.914

289.657.863 271.059.595 1.595.914

Cng

271.059.595

1.595.914

18.598.268

Cn c vo bng chi tit xut k ton nh khon: N TK 621(KTX): C TK 152: N TK 6273( KTX): C TK 153: N TK 1421: C TK 152: t, cng c vo TK 142.
STT Ni dung TK 152 G vn Tm lp Cng Cng trnh n tnh KTX SV M3 M3 v n gi 1.181.817 1.181.817 Lng 8,673 7,064 Tin 10.249.907 8.348.361 18.598.268

271.059.595 271.059.595 1.595.914 1.595.914 18.598.268 18598.268

Cn c vo chng t gc v bng k, k ton lp bng k chi tit xut vt

1 2

Ngi lp biu K ton phn b s vt liu ny vo chi ph sn xut trong thng. S ln s dng ca vt liu ny l 2 ln:

56

18.598.268 S phn b cho T.9 = 2 Da trn cc s liu phn b, k ton lp t k chi tit sau nh khon. T k chi tit.
Ni dung N TK 621 1.Phn b g, 9.229.134 tm lp. 2. Phn b cp pha thp cho cng trnh KTX Cng 9.229.134 Ngi lp biu 6273 4.671.000 4,671.000 Cng 9.229.134 4.671.000 Ghi C TK 1421 9.229.134 4.671.000 13.970.134 Ngy 30 thng 9 nm 2003 K ton

= 9.299.134

K ton nh khon: N TK 621: N TK 6273: C TK 1421: 9.229.134 4.671.000 13.970.134

K ton nhp s liu vo my, ln s Nht k chung v vo s ci ti khon lin quan v ghi s chi tit chi ph sn xut cng trnh. Trch s chi tit chi ph nguyn vt liu trc tip n thng 9 nm 2003. TK 621- Chi ph nguyn vt liu trc tip i tng: KTX Nm 2003.
Chng t SH . 4 23 NT 30/9 30/9 Din gii . Xut vt t T9/03 Kc vt t T9/03 TK S tin 152 154 N 271.059.59 5 491.428.85 0 C 271.059.59 5 491.428.85 0 Ghi ch

b) Hch ton chi ph nhn cng trc tip:

57

Chi ph nhn cng trc tip gn lin vi li ch ca ngi lao ng. Do vy, vic hch ton ng, chi ph nhn cng c ngha quan trng trong vic tnh, tr lng chnh xc kp thi cho ngi lao ng. T khuyn khch nng cao nng sut lao ng, nng cao cht lng sn phm. Chi ph nhn cng trc tip ca Cng ty gm: - Tin lng nhn cng trong danh sch. - Tin cng nhn cng thu ngoi. - Cc khon trch BHXH, BHYT, KPC. Hnh thc tr lng Cng ty p dng l giao khon khi lng cng vic hon thnh. i vi b phn nhn cng trong danh sch, Cng ty tin hnh trch BHXH, BHYT, KPC theo ng ch hin hnh, c th: - 15% BHXH tnh theo lng c bn. - 2% BHYT tnh theo lng c bn. - 2 % KPC tnh theo lng thc t. i vi b phn cng nhn thu ngoi, x nghip khng tin hnh trch BHXH, BHYT vo chi ph m tnh ton trong n gi nhn cng tr trc tip cho ngi lao ng, cn KPC vn trch nh nhn cng trong danh sch. Bng thanh ton khi lng thu ngoi Ngy 30 thng 9 nm 2003. Cng trnh: KTX Theo hp ng s 06 ngy 01 thng 09 nm 2003. Cn c vo khi lng cng vic t c trong thng
TT 1 2 Ni dung n v cng vic Trt tng M2 Trt trn M2 .. Cng Khi lng 914 90 .. n gi 4000 5000 .. Thnh tin 3.656.000 450.000 7.584.000

n nh thnh tin
58

Gim c

Cn b k thut

K ton

Ngi nhn

Cui thng, cn c vo cc hp ng lm khon hp ng thu nhn cng k ton tin hnh lp bng phn tch lng cho tng cng trnh. Bng phn tch lng cho tng cng trnh thng 9/ 2003
H v tn Nguyn Vn A Trn Mnh B V Vn C Nguyn Th D Cng Lng CN chnh 7.000.000 1.845.000 7.584.000 750.000 13.338.000 37.981.000 Lng ngoi CN thu Cng 7.000.000 1.845.000 7.584.000 750.000 51.319.000

Da vo bng phn tch lng cho tng cng trnh k ton s lp bng phn b lng cho ton Cng ty. nh khon vo s nht k chunh v s ci TK. N TK 622(KTX): C TK 334: N TK 622: C TK 338: N TK 6271: C TK 334: C TK 338: 51.319.000 51.319.000 1.957.000 1.957.000 7.893.000 7.033.000 860.000 S CHI TIT TK 622- Chi ph nhn cng trc tip i tng: Khu KTX sinh vin Nm 2003.
Chng t SH NT 20 21 22 30/9 30/9 30/9 Din gii CP nhn cng T9/03 Trch BHXH T9/03 Kc CP nhn cng TK i ng 334 338 S tin N 51.319.000 1.957.000 59 C Ghi ch

Phn BHXH, BHYT, KPC c trch nh sau:

Cng nh vy vi chi ph sn xut chung:

Trch s chi tit chi ph nhn cng trc tip thng 9/2003.

154 Cng 53.276.000

53.276.000 53.276.000

c) Hch ton chi ph my thi cng. Chi ph my thi cng l loi chi ph c th trong lnh vc sn xut xy dng, chi ph ny bao gm tt c cc chi ph lin quan n vic s dng my thi cng nhm hon thnh khi lng cng tc xy lp. Hin nay, my mc thit b ti x nghip gm 2 loi: Mt loi i thu, v mt loi thuc quyn cng trnh qun l s dng. - Trng hp my thi cng thuc quyn qun l s dng: Hng thng x nghip trch khu hao cho tng loi TSC. Vic trch khu hao c s dng trn s theo di khu hao TSC( my thi cng), hng thng x nghip s ghi s theo di khu hao my thi cng. My thi cng ca cng trnh no th tp hp ring chi ph cho cng trnh .
S THEO DI TRCH KHU HAO MY THI CNG Thng 9/ 2003- Cng trnh khu KTX STT 1 2 3 Din gii My ct st 40 My thu chn My bm vn hnh Cng Nguyn gi 12.800.000 9.930.000 928.880.445 KHCB 609.800 190.000 7.765.500 8.565.300 926.850 926.850 KHSCL

S liu s c nh khon: N TK 6234: C TK 214: ph SCL hng thng: N TK 6234: C TK 335: 926.850 926.850. 8.565.300 8.565.300

Ngoi ra, vi khon chi ph sa cha TSC ln Cng ty tin hnh trch chi

K ton lp bng tng hp chi ph s dng my thi cng.

60

BNG TNG HP MY THI CNG Cng trnh: KHU KTX STT 1 2 3 Loi chi ph Chi ph my nhn cng s dng my Chi ph khu hao my + trch trc Chi ph bng tin Cng S tin 1.774.000 9.492.150 120.000 11.356.150

- Trng hp my i thu: Chng t u tin ly lm c s xc nh chi ph thu my l hp ng thu my. Trong hp ng thu nu r ni dung khi lng cng vic, n gi thuKhi cng vic hon thnh, i trng thi cng tp hp nhng chng t gc, bin bn thanh l hp ng ln phng k ton. Phn ln my mc u do nhn cng i s dng nn chi ph hch ton nh chi ph nhn cng trc tip. Sau k ton lp bng tng hp chi ph my thi cng nh i vi trng hp my thuc quyn qun l ca i, nh khon v np s liu s nht k chung, ln s ci, s chi tit. S CHI TIT
TK 623- chi ph my thi cng i tng: Khu KTX Nm 2003 Chng t SH NT 30/9 30/9 30/9 30/9 30/9 Din gii . CP nhn cng T9/03 Trch BHXH T9/03 Trch khu hao T9/03 Trch chi ph SCL T9/03 Kc CP nhn cng Cng TK i ng .. 334 338 214 335 154 S tin N . 1.542.000 202.000 8.565.300 926.850 17.034.20 0 11.356.15 0 17.034.20 0 Ghi ch

d) Hch ton chi ph sn xut chung: Chi ph sn xut chung l chi ph dng qun l, phc v sn xut trong tng b phn ca doanh nghip xy lp. Chi ph sn xut chung c tp
61

hp theo tng cng trnh (pht sinh ti cng trnh no tp hp cho cng trnh ). Khon chi ph no khng tnh trc tip cho cng trnh no th dng phng thc phn b theo chi ph nhn cng trc tip. Cng thc phn b nh sau: Chi ph sn xut chung cho cng trnh i = Tng CPNCTT CPNCTT CTi * Tng chi ph sn xut chung cn phn b

Chi ph sn xut chung bao gm cc khon sau: - Chi ph nhn vin x nghip (TK6271) - Chi ph nguyn vt liu (TK6272) - Chi ph cng c dng c(TK6273) - Chi ph khu hao TSX(TK6274) - Chi ph dch v mua ngoi(TK6277) - Chi ph bng tin khc(TK6278) Sau khi cc chi ph chung cho tng cng trnh k ton ghi s chi tit cho tng cng trnh v ghi vo s nht k chung, s ci. *) Chi ph nhn vin x nghip Chi ph nhn vin x nghip bao gm lng chnh, cc khon ph cp trch theo lng quy nh (phn hch ton chi ph nhn cng trc tip. Hng thng ch nhim cng trnh theo di thi gian lao ng cho tng nhn cng trn bng chm cng. Vic hch ton lng chnh, cc khon ph cp, bo him lao ng do phng k ton Cng ty thc hin. C th trong thng 9/2003 cn c vo bng chm cng, bng tnh lng theo h s v bng phn b tin lng k ton ghi:( phn chi ph nhn cng trc tip ) N TK6271: C TK334: N TK6271: CTK338: 7.033.000 7.033.000 860.000 860.000

62

*) Chi ph nguyn vt liu, cng c dng c: Cn c vo bng chi tit xut vt t, cng c dng c (hch ton chi ph nguyn vt liu trc tip) k ton ghi: N TK6272(chi tit cng trnh ) N Tk 6273(chi tit cng trnh ) C TK 152, 153 C th trong thng 9/2003 N TK6273: 1.595.914 CTK 153: 1.5950914 i vi nguyn vt liu, cng c xut cho phn b: Nu gi tr phn b mt ln ghi: N TK 6273(chi tit cng trnh ) C TK 142 i vi cng c dng c c gi tr ln phn b nhiu ln th phn b theo tiu thc: Gi tr cng c dng c Gi tr cng c dng c = Thi gian xy dng cng trnh C th trong thng 9/2003 x nghip phn b tin ct pha, thp cho cng trnh ( t k chi tit Phn hch ton chi ph nguyn vt liu trc tip ) NTK6273: C TK142: 4.671.000 4.671.000

Chi ph khu hao ti sn c nh phc v cho qun l i. i vi my mc thit b phc v chi qun l i s c khu hao theo ngh nh s 1062 ca BTC. Khi trch khu hao k ton ghi : N TK6274(chi tit cng trnh ) C TK 214

63

Chi ph dch v mua ngoi bao gm nhng chi ph tin in, tin in thoi khi pht sinh k ton ghi: N TK6277(chi tit cng trnh) C TK 111, 112, 331 Tng t vi cc chi ph bng tin khc N TK 6278(chi tit cng trnh ) C TK111, 112 C th trong thng 9 chi ph sn xut chung c tp hp cho cng trnh nh sau :
BNG TNG HP CHI PH SN XUT CHUNG Cng trnh: Khu KTX Thng 9 nm 2003 Ni dung 1. Chi ph nhn cng T9/03 2. Chi ph CCDC xut trong T9/03 3. Chi ph CCDC phn b cho T9/03 4. Chi ph KHTSC T9/03 5. Chi ph dch v mua ngoi 6. Chi ph bng tin khc Cng S tin 7.893.000 1.595.914 4.671.000 12.860.000 5.128.986 5.800.000 37.948.900

Trch s chi tit chi ph sn xut chung thng 9 nm 2003. S CHI TIT
TK 627- chi ph sn xut chung. i tng : Khu KTX Nm 2003 Chng t SH NT .. . 30/9 30/9 30/9 30/9 Din gii . Phn b cp pha T9/03 Xut CCDC T9/03 Chi ph nhn cng T9 Trch BHXH T9/03 TK i ng .. 1421 153 334 338 S tin N . 4.671.000 1.595.000 7.033.000 860.000 C .. Ghi ch

64

30/9 30/9

. Kc chi ph chung

. sn xut 154

.. 37.948.862

Cng

75.432.86 2

75.432.862

S CI TK 627
Chi ph sn xut chung T ngy 1/9 n ngy 30/9/2003 NT Ni dung TK 1111 3368 1111 1111 142 153 154 154 154 154 Pht sinh N 12.000 1.000.000 63.000 3.356.708 4.671.000 1.595.914 7.893.000 11.665.278 21.835.833 30.812.200 114.715.311 114.715.311 TRCH S NHT K CHUNG Thng 9/2003 STT 1 2 4 6 Tm ng mua vt t CTKTX Cng ty cp tin vay thi cng Ni dung X nghip vay vn CBCNV TK 111 341 141 1111 111 3368 152 N 12.900.000 10.000.000 10.000.000 46.331.000 46.331.000 121.402.700 65 C 12.900.000 Pht sinh C D N D C

1 14 30 30 30 30 . 30 30 30 30

Ph t biu mu Cng ty cp sc tin v CTKTX Ph t biu mu CTKTX Np tin in thoi Phn b cp pha CTKTX Xut BHL Kc CPNC trc tip Kc NVL gin tip Kc chi ph dch v mua ngoi Kc chi ph bng tin khc Cng

9 30 30 30

Cng trnh khu KTX mua st Chi lng k II CTKTX CTKTX tr tin vn chuyn CTKTX phn b cp pha T9 Phn b lng (tip) KC CPNVLTT

30

331 334 111 6278 1111 6273 142 622 6271 334 . 154 621

121.402.700 12.331.000 12.331.000 9.000.000 9.000.000 4.671.000 4.671.000 66.099.000 7.033.000 73.132.000 300.127.532 300.127.532

Cng

9.671.915.524

9.671.915.524

e) Hch ton tng hp chi ph sn xut v tnh gi thnh sn phm xy lp: (*) Tng hp chi ph sn xut: Ti Cng ty pht trin k thut xy dng, i tng tp hp chi ph c xc nh l cng trnh. Cc chi ph sn xut lin quan n cng trnh no th tp hp theo cng trnh . Gi thnh cng trnh hon thnh trong thng c Cng ty xc nh theo phng php tng cng chi ph pht sinh t khi khi cng n khi hon thnh s chi tit gi thnh. Khi tp hp chi ph tng cng trnh, k ton thc hin bc kt chuyn phn b vt liu vo tng cng trnh. N TK 154( Chi tit cng trnh) C TK 621 Khi kt chuyn chi ph nhn cng trc tip ca tng cng trnh, hng mc cng trnh: N TK 154( Chi tit) C TK 622 Khi kt chuyn my thi cng: N TK 154( Chi tit) C TK 623 Khi kt chuyn chi ph sn xut chung: N TK 154(Chi tit) C TK 627 K ton tng hp s liu vo my ln s nht k chung, s chi tit, s ci TK
66

S CHI TIT
TK 154- Chi ph sn xut kinh doanh d dang i tng: Khu KTX Nm 2003 Chng t SH NT . .. Din gii . TK N .. 621 622 623 627 Cng . 280.358.729 53.276.000 11.356.150 37.948.900 706.718.912 S tin C Ghi ch

30/9 Kc CPNVLTT 30/9 Kc CPNCTT 30/9 Kc CPMTC 30/9 Kc CPSXC

S CI TK 154- CHI PH SN XUT KINH DOANH D DANG

Thng 9/2003 NT 30 30 30 30 30 30 . . 30 Ni dung D u k Kc CPNVLTT Kc CPNCTT Kc CPMTC Kc CPNC gin tip Kc CPNVL gin tip Kc CPDV mua ngoi .. Kc CP bn hng Cng TK 621 622 623 6271 6272 11.665.278 6278 21.835.833 .. 632 449.782.67 7 1.390.495.90 5 1.424.134.90 5 Pht sinh N 300.127.53 2 69.286.000 13.540.000 7.893.000 Pht sinh C D N 2.380.429.13 7 D C

1.406.073.90 9

(*) nh gi sn phm d dang v tnh gi thnh cng trnh: - Do c im ca thi cng cng trnh c khi lng ln, kt cu phc tp, thi gian thi cng di nn k tnh gi thnh c xc nh l qu. Vic tnh gi sn phm d dang ph thuc vo phng thc thanh ton khi lng cng tc xy lp hon thnh gia bn A v Cng ty. V khi lng xy lp d dang cui k chnh l khi lng cha c nghim thu v bn A cha chp nhn thanh ton.

67

- Thi im tnh gi thnh thc t thng l khi kt thc sn phm, cng trnh, hng mc cng trnh. Ti Cng ty pht trin k thut xy dng, vi nhng cng trnh, hng mc cng trnh hon thnh th gi thnh thc t s c th hin s d cui k s ci TK 154. Nu c ph liu, vt liu thu hi th gi thnh l phn cn li sau khi ly s d ti thi im hon thnh trn s ci TK 154 tr i phn ph liu, vt liu thu hi. Gi thnh Chi ph d + Tng chi ph pht Chi ph d thc t = dang u k sinh trong k - dang cui k
BNG TNG HP CHI PH T9/2003
Cng trnh khu KTX 1. 2. 3. 4. Ni dung chi ph Chi ph NVLTT Chi ph NCTT Chi ph MTC Chi ph SXC Cng S tin 280.358.729 53.276.000 11.356.150 37.948.900 382.939.779

PHN C: NHN XT CHUNG V T CHC CNG TC K TON CA CNG TY PHT TRIN K THUT XY DNG. Sau hn mt thng thc tp ti Cng ty pht trin k thut xy dng, c tip cn vi thc t Cng ty v thng qua em c nhng nhn xt sau: 1. u im: - T chc b my k ton ca Cng ty ni chung tng i gn nh, ph hp. K ton tng c s phn cng cng tc cho cc nhn vin k ton vi nhng nhim v ph hp v lm vic c hiu qu. Di s ch o ca k ton trng cc nhn vin k ton trong phng hon thnh tt nhim v ca mnh v lun c s iu tra, iu chnh ln nhau nhm trnh tnh trng xy ra sai phm. - Vic t chc hch ton k ton Cng ty cng kh tt, nht l cc phn hnh k ton TSC v k ton vn bng tin, tin vay. Do c im ca Cng ty, ch yu s dng ngun vn vay l chnh (ch yu vay ngn hn). Lng tin vay hng thng chu li sut cao cho nn ch khi no cc i, x nghip c nhu cu vay tm ng m Cng ty khng c tin mt hay tin gi th Cng ty s lp giy nhn n n ngn hng vay. Tin v ngay lp tc chuyn n cho cc i, v vy lng tin mt tn qu l rt t nn
68

Cng ty hu nh khng c kim k qu hng ngy hay nh k m ch so snh i chiu s d gia k ton vi th qu. - Cng ty pht trin k thut xy dng trc thuc Tng Cng ty xy dng H Ni, TSC c gi tr ln nn vic tng gim TSC lun chu s qun l ca Tng Cng ty; do hu nh khng c sai phm v lun c kim tra, iu chnh. - Cng ty p dng hnh thc s l nht k chung nn mu s n gin, d thit k, ghi chp, d c gii ho cng tc k ton. Phng k ton Cng ty p dng my vi tnh phc v cng tc k ton, bi vy: Cng ty vi quy m ln, s lng nghip v pht sinh nhiu v phc tp song phng k ton vn c b tr gn nh, hp l, phn cng cng vic c th vi i ng cn b cng nhn vin c trnh cao, nhiu kinh nghim, nhit tnh p ng yu cu qun l kp thi. - Mt khc, b phn k ton Cng ty xy dng c h thng s sch k ton, cch thc ghi chp, phng php hch ton mt cch hp l, khoa hc, ph hp vi yu cu mc ch ca ch k ton mi. 2. Nhc im: Bn cnh nhng u im, cng tc k ton ca Cng ty cng c nhng mt cha tht s hon thin v cn khc phc nh: - Do Cng ty thc hin hnh thc khon gn cho cc i, cc i t do ly u vo nn nguyn vt liu Cng ty hu nh khng phi lo. Nhng vic hch ton nguyn vt liu cha chnh xc. - Cng do hnh thc khon gn cc cng trnh nn vic tp hp chi ph cho cc cng trnh nhiu khi ch ng theo ho n m thc t c th khng ng bi v k ton Cng ty khng quan tm ti bn cht ca cc chng t cc i gi ln m ch quan tm n s lng ghi trn cc chng t . - Vic xc nh kt qu tiu th v ln cc bo co ti chnh ca Cng ty lm v lp theo ng ch nhng cc ch tiu trn bng cn i k ton cha phn nh ng thc trng ca Cng ty.

69

Nhn chung, vic t chc hch ton k ton Cng ty pht trin k thut xy dng tng i hon thin, ph hp vi ch k ton hin hnh; nhng cng cn hon thin hn c th qun l ngun ti chnh ca Cng ty ngy cng tt hn. Hin nay, Cng ty c xu hng ci thin nhc im nhm tin ti b my k ton hon thin hn, ph hp v c hiu qu hn.

70

KT LUN
Mt cng ty m t chc b my k ton tt v hiu qu s gip cho Cng ty hot ng ngy mt hiu qu hn, v b phn k ton trong Cng ty qun l ch yu v mt ti chnh trong n v. Do m phng k ton ng vai tr ht sc quan trng trong vic thu hi vn, m bo cc khon chi l ng v c hiu qu. c s hng dn ca thy gio, s gip ca cc c, ch, cc anh ch trong phng k ton Cng ty pht trin k thut xy dng, tuy ch c thc tp trong thi gian ngn nhng em cng phn no nm bt c tnh hnh t chc cng tc k ton ca Cng ty pht trin k thut xy dng. Qua t thc tp ny gip em c c ci nhn tng quan v st thc khng ch v b my k ton trong mt doanh nghip m cn gip em hiu thm c v c cu t chc qun l kinh t trong Cng ty. Hiu c mt n v sn xut kinh doanh t chc cng tc k ton nh th no, nhng im mnh, im yu ca Cng ty. Nhng g ng vi ch , nhng g Cng ty cn phi hon thin a Cng ty ngy cng pht trin hn. Trn y l bo co tng hp ca em v c cu t chc b my ca Cng ty, ch yu l t chc b my k ton. Do trnh c hn cng vi thi gian thc tp khng di, bi vit ny mi ch cp vn c bn nht, chc chn s khng trnh khi nhng thiu st. Em rt mong nhn c s gp v sa cha ca thy, c gio em c th hon thin bi ca mnh cht ch hn v lm tt hn trong nhng ln thc tp ti. Em xin chn thnh cm n thy gio TS. Chu Thnh, cc thy, c gio trong khoa K ton, cc c, ch, anh ch trong phng k ton Cng ty pht trin k thut xy dng nhit tnh gip em hon thin bi bo co ny.

71

Ti liu tham kho

1. Ti liu do Cng ty Pht trin k thut xy dng cung cp. 2. Nhng thng tin thu thp c thc t trong qu trnh tm hiu Cng ty. 3. Gio trnh l thuyt ti chnh k ton. 4. Gio trnh t chc hch ton. 5. Gio trnh ch k ton mi. 6. Mt s ti liu tm hiu v Cng ty khc.

72

73