BI LUN

TI

T chc k ton nguyn vt liu cng ty

C phn ma ng Ho Bnh

GVHD: NGUYN HI H

LI M U
Trong nn kinh t th trng, s cnh tranh gay gt gia cc n v, doanh
nghip sn xut cng sn xut mt loi mt hng hoc cc loi mt hng khc nhau
l quy lut tt yu. ng vng c mi n v lun xc nh cho mnh mt v
tr trong cnh tranh. Mun vy cn c mt chin lc cnh tranh kinh doanh kh thi
trong mi thi k ngn, c quyt nh ng trong mi trng hp v vai tr k ton
c pht huy.
K ton t lu c vai tr v cng quan trng khng th thiu i vi bt
k doanh nghip sn xut kinh doanh no cng nh cc n v hot ng trong lnh
vc khc. Mt h thng k ton c coi l hp l ngha l t chc tt cc thnh
phn k ton trong s kt hp gia vic tun th cc quy nh ca nh nc v k
ton vi iu kin thc t doanh nghip. iu s gip cho cc nh qun tr
trong vic ra quyt nh sn xut kinh doanh ca mnh cng nh vic hoch nh
chin lc sn xut kinh doanh.
Quyt nh sn xut kinh doanh da trn nhiu yu t nhng mt yu t
khng th thiu khi tin hnh sn xut l nguyn vt liu. Nguyn vt liu l yu
t u tin cn c tnh ton, xc nh nh mc, mc tiu hao khi sn xut mt
loi sn phm no . L yu t cu thnh nn gi thnh sn phm v tc ng n
ch tiu li nhun. Thc t vic phn u khng ngng tit kim chi ph sn xut
h gi thnh sn phm t ti li nhun cao nht l mc tiu ln nht ca bt k
doanh nghip no. Chnh v vy, K ton nguyn vt liu c vai tr quan trng
khng th thiu v phi m bo cc yu cu c bn ca k ton l kp thi,
chnh xc, ton din.
L mt sinh vin thc tp vi c s l lun c trang b trong nhng
nm hc trng v nhng kt qu tm hiu thc t trong thi gian thc tp ti

cng ty, em i su nghin cu, tm hiu tnh hnh k ton NVL cng ty vi
ti: T chc k ton nguyn vt liu cng ty C phn ma ng Ho Bnh
ti gm c 3 phn chnh:
Phn 1: C s l lun chung v nguyn vt liu trong cc doanh nghip sn
xut.
Phn 2: Thc trng cng tc k ton NVL cng ty c phn ma ng Ho
Bnh.
Phn 3 : Mt s kin nhm hon thin cng tc k ton nguyn vt liu
cng ty c phn ma ng Ho Bnh.

PHN 1:
C S L LUN CHUNG V NGUYN VT LIU TRONG CC
DOANH NGHIP SN XUT
1.1. V TR CA NGUYN VT LIU I VI QU TRNH SN XUT

Qu trnh sn xut l s kt hp 3 yu t: Sc lao ng, t liu lao ng, i

tng lao ng.
i tng lao ng l tt c mi vt thin nhin xung quanh ta m lao
ng c ch c th tc ng vo v nguyn vt liu chnh l i tng lao ng. Tt
nhin khng phi bt c mt i tng lao ng no cng l nguyn vt liu m i
tng lao ng mun tr thnh nguyn vt liu th i tng lao ng phi c
lao ng c ch tc ng vo.
Vy, nguyn vt liu l i tng lao ng c thay i do lao ng c
ch ca con ngi tc ng vo n. Trong cc cng ty sn xut th vt liu chnh l
ti sn d tr sn xut thuc ti sn lu ng.
Qua trn, ta thy nguyn vt liu l yu t c bn khng th thiu c ca
qu trnh sn xut. Trong qu trnh sn xut , nguyn vt liu ch tham gia vo
mt chu k sn xut v hnh thi vt cht ban u ca n b bin i hon ton - xt
v mt hin vt. Xt v mt gi tr th gi tr nguyn vt liu c chuyn dch ht
mt ln vo gi tr sn xut mi to ra.
Chnh t c im trn ca nguyn vt liu lm cho n c mt v tr quan trng
i vi qu trnh sn xut. Do gi tr ca nguyn vt liu c chuyn dch ht mt ln
vo gi tr sn phm mi to ra nn chi ph nguyn vt liu chim t trng ln trong
ton b chi ph sn xut, cng nh trong ton b gi thnh sn phm.

V d: Trong gi thnh sn phm cng nghip c kh chi ph nguyn vt liu

chim t 50 - 60%. Trong gi thnh sn phm cng nghip ch bin chi ph nguyn
vt liu chim gn 70%.
Trong gi thnh sn phm cng nghip nh, chi ph nguyn vt liu chim
gn 60%. V nh chng ta bit, gi thnh sn phm l vn c quan tm
hng u trong tt c cc doanh nghip sn xut, c bit trong nn kinh t th
trng hin nay. tn ti v pht trin trong iu kin cnh tranh ngy cng tr nn
gay gt i hi cc doanh nghip phi thng xuyn ci tin mu m sn phm cho
ph hp vi th hiu ngi tiu dng, nng cao cht lng sn phm v phi h c
gi thnh sn phm. Nh trn trnh by, chi ph nguyn vt liu chim t trng ln
trong gi thnh sn phm v vy phn u ra gi thnh sn phm cng ng ngha vi
vic gim chi ph nguyn vt liu mt cch hp l. Nh vy, nguyn vt liu c
ngha quan trng i vi s sng cn ca doanh nghip.
sn xut bt k mt loi sn phm no th ngi sn xut ra n cng phi
dng n nguyn vt liu, nhng cht lng ca nguyn vt liu cng l mt vn
cn quan tm. Mt sn phm mun c tn ti v pht trin hn na trn th
trng th nht thit sn phm phi va c mu m p va c cht lng tt. V
vy cht lng sn phm phi ph thuc vo cht lng nguyn vt liu: Cc chi
tit ph tng lp rp mt chic t s khng bn nu nh cht lng st thp
sn xut ra nhng chi tit ph tng l ti v tt nhin nu cht lng sn phm
khng tt s nh hng trc tip n qu trnh tiu th, dn n thu nhp bp bnh
v s tn ti ca doanh nghip cng khng cn chc chn na. Mt khc, xt v
mt vn nguyn vt liu l thnh phn quan trng ca vn lu ng trong doanh
nghip, c bit l vn d tr. nng cao hiu qu s dng ng vn cn phi
tng tc lun chuyn tc vn lu ng, ngha l khng tch ri vic d tr v
s dng nguyn vt liu mt cch hp l v tit kim. Nh vy nguyn vt liu c

v tr c bit quan trng khng th ph nhn c trong qu trnh sn xut xut

pht t tm quan trng ca nguyn vt liu trong iu kin nn kinh t hin nay th
gim chi ph nguyn vt liu mt cch hp l m bo cho gi thnh sn phm
gim t li nhun Doanh nghip s tng, ng thi vi mt lng chi ph
nguyn vt liu tng i, c th lm ra c nhiu sn phm nht tc l hiu qu
s dng ng vn c nng cao.
1.2. C IM, YU CU QUN L NGUYN VT LIU:

1.2.1 c im ca nguyn vt liu trong cc doanh nghip sn xut:

Nh ni trn, nguyn vt liu l i tng lao ng, gi tr nguyn vt
liu tnh trong gi tr sn phm sn xut ra. V vy, c th rt ra c im nguyn
vt liu l: Nguyn vt liu ch tham gia vo mt chu k sn xut, khng gi
nguyn hnh thi vt cht ban u. to ra mt loi sn phm th c nguyn vt
liu, song qu trnh sn xut nguyn vt liu c biu hin di hnh thc
khc. Lc ny, c th l thnh phm a ra s dng cho nhu cu sng nh: Vi l
nguyn vt liu sn xut qun o, sau qu trnh sn xut vi bin thnh qun o
mc v l thnh phm. Nguyn vt liu sau mt qu trnh sn xut cng c th
cha phi l thnh phm cui cng m n li c coi l nguyn vt liu cho qu
trnh sn xut tip theo nh: T dng dt vi, vi li l nguyn liu sn xut
qun o.
* Nguyn vt liu khi tham gia vo qu trnh sn xut th c tiu dng ton
b. Gi tr nguyn vt liu c dch chuyn ton b vo gi tr sn phm mi sn
xut ra.
Nguyn vt liu chim t trng ln trong sn phm v nguyn vt liu l i
tng cu thnh ln thc th sn phm nn ton b gi tr sn c ban u ca
nguyn vt liu c lm c s xc nh gi thnh sn phm, tt nhin phn chi

ph nhn cng v cc chi ph khc khng th thiu v nh c chng m gi tr

chuyn ho ca nguyn vt liu mi c thc hin.
1.2.2.Yu cu qun l chung
* Tnh khch quan ca cng tc qun l nguyn vt liu:
Qun l nguyn vt liu l yu t khch quan ca mi nn sn xut x hi
nhng mi thi k trong lch s pht trin x hi loi ngi th li c cc mc
v phng php qun l khc nhau. T xa xa khi con ngi bit ch to ra mt
vt dng g , h bit tnh ton xem dng vt liu g l hp l, khi lng l
bao nhiu th v s dng n nh th no cho n hiu qu nht. Khi x hi cng
pht trin th cc phng php qun l cng pht trin hon thin hn.
Trong iu kin hin nay, nn kinh t ca cc nc cng nh khoa hc cng
ngh ang pht trin rt cao, i sng ca ngi dn ngy mt tng lm cho nhu
cu vt cht v tinh thn ngy cng cao. p ng kp thi nhu cu bt buc
sn xut ngy cng pht trin v m rng hn. Bn cnh , mc ch cui cng
ca cc Doanh nghip l li nhun, nn sn xut th nht thit phi gim chi ph
nguyn vt liu, tc l phi s dng nguyn vt liu mt cch tit kim, hp l, c
k hoch.
V vy, cng tc qun l nguyn vt liu l nhim v tt yu, l yu cu ca
phng thc sn xut kinh doanh trong nn kinh t th trng nhm tit kim c
chi ph v mang li hiu qu kinh t cao.
* S cn thit phi tng cng cng tc qun l nguyn vt liu
Nn kinh t quc dn ngy cng pht trin, khi lng sn phm i hi
ngy cng nhiu lm cho khi lng cng nh chng loi nguyn vt liu ngy
cng tng. i vi nc ta, nguyn vt liu sn xut trong nc cn cha p ng
yu cu sn xut, mt s nguyn vt liu cn phi nhp ngoi. Do cn phi qun

l nguyn vt liu trn tinh thn tit kim, tng cng ng mc, ng quy trnh
cng ngh, m bo sn xut nhiu sn phm tt nht.
Nguyn vt liu dng cho cng nghip nc ta phn ln do nng nghip
cung cp do nng nghip cha thc s coi l mt trn hng u, cha c u t
ng mc trong khi cng nghip th ngy cng pht trin i hi nguyn vt liu do
nng nghip cng tng c v s lng v cht lng v chng loi nn kh nng
ny b hn ch.
Nguyn vt liu do ngnh cng nghip cung cp cho nhau cng khng ch
p ng nhu cu pht trin v mi mt ca nn kinh t.
Mt s nguyn vt liu ta cn phi nhp ngoi v phi thanh ton bng ngoi
t m iu kin nc ta cn kh khn th vic nhp ny cng khng c n nh,
d gy ngng tr sn xut. Do vy vic y mnh sn xut nng nghip, cng
nghip khai thc to ra nhiu nguyn vt liu cho sn xut cn phi tm mi bin
php s dng nguyn vt liu hp l, tit kim.
Mun vy, cn phi qun l tt chng. Yu cu ca cng tc qun l nguyn
vt liu l phi qun l tt c cc khu: Thu mua, bo qun, d tr v s dng.
khu thu mua: Sn xut sn phm phi s dng nhiu loi nguyn vt liu,
mi loi c cng dng ring, do i vi qu trnh thu mua phi qun l cho
s lng, ng chng loi tt v cht lng (Kim tra tht k vt liu mua v), gi
c hp l, quan tm n chi ph thu mua (a im mua cng gn ni sn xut cng
tit kim chi ph) chn phng tin vn chuyn hp l. T h thp chi ph vt
liu h gi thnh sn phm.
khu bo qun: Phi bo qun theo ng ch quy nh, t chc h
thng kho hp l nguyn liu khng tht thot, h hng, km phm cht, nh
hng n cht lng sn xut.

 khu d tr: qu trnh sn xut c tin hnh lin tc bnh thng cn

phi qun l tt khu d tr, nguyn vt liu d tr ng mc ti a, ti thiu
khng gy ng, gin on sn xut.
khu s dng: Chi ph nguyn vt liu chim t trng ln trong chi ph sn
xut. V vy, phi s dng nguyn vt liu ng mc tiu hao, ng th, ng loi
v ng quy trnh sn xut m bo tit kim hp l, pht huy cao nht hiu qu s
dng nguyn vt liu, nng cao cht lng sn phm, h thp chi ph nguyn vt
liu trong gi thnh sn phm.
Cng vi yu cu qun l theo cc khu th cng t ra yu cu qun l trn
c hai ch tiu gi tr v hin vt.
V gi tr: Trnh tnh trng nguyn vt liu vn m bo v s lng nhng
khng s dng c hoc s dng c nhng khng m bo v cht lng cho
sn phm to ra. iu ny l do cha thc hin tt khu d tr v bo qun yu
t bn ngoi tc ng nh: ma, gi , nng, nhit ...hoc qu thi hn s dng.
Cng c th l do s dng nguyn vt liu r hn nhng khng m bo v cht
lng.
V hin vt: Khng h hng mt mt trong qu trnh bo qun v s
dng. Thc hin iu ny nn c s phn cng, phn nhim n tng c nhn, qun
l cht ch tng khu, thng xuyn c s kim tra, kim k i vi nguyn vt
liu d tr di ngy.
Nh vy, cng tc qun l nguyn vt liu l rt quan trng v trn thc t
c nhng Doanh nghip vn tht thot nhiu nguyn vt liu do khng qun l
tt cc khu, khng xc nh c nh mc tiu hao hoc c xy dng nhng
khng thc hin ng.
V vy, lun lun ci tin cng tc qun l nguyn vt liu cho ph hp vi
thc t.

1.3. NHIM V K TON:

Hch ton nguyn vt liu cng c c lc gip lnh o Doanh nghip nm

c tnh hnh v ch o sn xut kinh doanh. Hch ton k ton nguyn vt liu
chnh xc kp thi, y th lnh o Doanh nghip mi nm bt c chnh xc
tnh hnh thu mua, d tr, xut dng nguyn vt liu, thc hin k hoch Nhp Xut - Tn kho vt liu, gi c thu mua cng nh tng gi tr ... t ra bin
php qun l thch hp.
thc hin chc nng gim c v l cng c qun l kinh t, xut pht t
v tr, yu cu qun l nguyn vt liu, v tr ca k ton trong qun l kinh t, qun
l Doanh nghip th nhim v k ton trong qun l kinh t cc doanh nghip nh
sau:
* T chc ghi chp phn nh tng hp s liu tnh hnh thu mua, vn chuyn
bo qun, tnh hnh nhp xut kho v tn kho nguyn vt liu, tnh ton ng n
gi tr vn (hoc gi thnh) thc t ca cc loi nguyn vt liu nhp, xut kho
nhm cung cp thng tin kp thi, chnh xc phc v cho yu cu lp BCTC v
phc v yu cu qun l sn xut kinh doanh ca Doanh nghip.
* Tin hnh kim tra thc hin cc ch tiu k hoch v thu mua vt t, k
hoch s dng nguyn vt liu cho sn xut. i vi nguyn vt liu d tr phi
thng xuyn tin hnh kim k trnh tnh trng nguyn vt liu gim v gi tr hay
hin vt.
* T chc k ton ph hp vi phng php k ton hng tn kho. T chc
k ton phi tun th cc quy nh ca nh nc v h thng ti khon, h thng s
sch, chng t va m bo cng vic k ton ng thi cng m bo s thng
nht nh nc c th kim tra gim st hot ng ca Doanh nghip. Ngoi ra
tu theo c th ca nguyn vt liu m mi Doanh nghip c th s dng cc
phng php k ton chi tit phc v yu cu qun l Doanh nghip. V mc

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ch cui cng l cung cp thng tin lp BCTC, phn tch hot ng kinh
doanh.
1.2. PHN LOI V NH GI NGUYN VT LIU

1.2.1. Phn loi nguyn vt liu

Mi Doanh nghip c tnh cht c th trong sn xut kinh doanh, mi
Doanh nghip u s dng nguyn vt liu nhiu loi khc nhau sn xut cng
mt loi sn phm hoc nhiu loi sn phm. i vi mi loi nguyn vt liu s
dng th c s khc nhau v cng dng, v tnh cht cng khc nhau v yu cu
qun l. Do m bo cng tc qun l th phi tin hnh phn loi, khi phn
loi tu theo vo nhng tiu thc khc nhau m c th cch phn loi khc nhau.
C th phn loi theo mc ch, theo ngun hnh thnh hoc phn loi theo ni
dung kinh t v yu cu qun l trong doanh nghip. Mi cch phn loi c tc
dng khc nhau v yu cu qun l nhng phc v cho cng tc k ton chi tit
nguyn vt liu th phng php phn loi l cn c vo ni dung kinh t v yu
cu qun tr doanh nghip. Theo phng php ny nguyn vt liu bao gm:
* Nguyn vt liu chnh: nguyn vt liu chnh cng c th chia thnh
nguyn liu v vt liu. Nguyn liu l nhng nguyn vt liu s dng cho sn xut
nhng trc cha qua ch bin. Cn vt liu l nhng nguyn vt liu s dng
cho sn xut nhng trc qua ch bin ngha l n l sn phm ca mt qu
trnh sn xut trc. Trong cc Doanh nghip khc nhau th nguyn vt liu chnh
cng bao gm cc loi khc nhau: St, thp, xi mng, gch... trong XDCB, vi
trong Doanh nghip may, l nhng i tng cu thnh nn thc th sn phm
nguyn vt liu chnh dng vo sn xut hnh thnh nn chi ph vt liu trc tip.
* Nguyn vt liu ph: Nguyn vt liu ph l cc loi vt liu s dng
lm tng cht lng sn phm, hon chnh sn phm phc v cho cng tc qun l
sn xut, bao gi sn phm nh thuc nhum, thuc ty, sn...

11

* Nhin liu: c phc v cho cng ngh sn xut sn phm, cho phng
tin vn ti, my mc thit b hot ng trong qu trnh sn xut kinh doanh nh:
Xng, du, than, ci, kh, gas.
* Ph tng thay th: Gm cc loi ph tng, chi tit c s dng thay
th, sa cha nhng my mc, thit b sn xut, phng tin vn ti...
* Thit b XDCB: Bao gm cc loi thit b cn lp v thit b khng cn
lp, cng c, kh c, vt kt cu... dng cho cng tc xy lp v xy dng c bn.
* Vt liu khc: l cc loi vt liu khng c xp vo cc loi k trn, cc
loi vt liu ny l do qu trnh sn xut ra, ph liu thu hi t vic thanh l TSC.
Cc phn loi ny l c s lp danh im vt liu, l c s hch ton
chi tit nguyn vt liu, m ti khon cp 2, cp 3... theo di. Ngoi ra, cch
phn loi ny cng gip cho vic xc nh mc tiu hao, nh mc d tr i vi
tng loi nguyn vt liu.
L mt b phn trong h thng k ton, vic t chc hch ton chi tit
nguyn vt liu trn c s s dng cc ti khon k ton chi tit ca TK 152 Nguyn liu, vt liu c xy dng da theo cch phn loi nh trn. Trong iu
kin k ton my vi tnh, h thng ti khon c m ho khai bo ci t thnh
chng trnh t trc khi doanh nghip a vo s dng. T chng trnh sn c,
Doanh nghip tip tc t chc khai bo chi tit theo yu cu hch ton i vi mi
Doanh nghip.
1.2.2. nh gi nguyn vt liu:
nh gi l vic s dng thc o: Tin xc nh gi tr ca nguyn vt
liu theo nhng nguyn tc nht nh. L mt b phn ca hng tn kho, vic nh
gi nguyn vt liu cng nh nh gi hng tn kho ngha l nguyn vt liu phi
c tnh theo gi gc. Trng hp gi tr thun c th thc hin c thp hn gi
gc th phi tnh theo gi tr thun c th thc hin c.

12

Ga tr thun c th
thc hin c

Chi ph c tnh

Gi bn c tnh ca
=

hng tn kho trong k

hon thnh sn phm v

CP c tnh cho vic

sn xut kinh doanh

tiu th chng

Gi gi bao gm gi mua, chi ph mua v cc chi ph khc c c

nguyn vt liu thi im hin ti.
Khi nh gi thng nh gi theo vn thc t, Doanh nghip c th s dng
gi hch ton k ton chi tit tnh hnh bin ng ca nguyn vt liu nhng d
vy vn phi quy ra gi thc t ghi s k ton tng hp. nh gi theo gi thc t
th c k ton tng hp, k ton chi tit u s dng gi thc t ghi chp trn s
k ton.
1.2.2.1. Gi thc t nguyn vt liu nhp kho:
Nguyn vt liu nhp kho do nhiu ngun khc nhau, nh gi ngha l
xc nh gi thc t nhp kho th cn c vo ngun nhp.
* Nhp kho do mua ngoi: Tr gi vn thc t nhp kho chnh l tr gi mua
thc t
Tr gi mua

Gi mua trn
ho n

Thu khng
c hon li

CP
mua

Cc khon gim
- gi hng mua b
tr li

Thu khng hon li bao gm: Thu nhp khu, thu GTGT (i vi doanh
nghip khng np thu GTGT theo phng php khu tr).
Chi ph mua: Chi ph bc d, sp xp, bo qun trong qu trnh mua hng v
cc chi ph c lin quan trc tip n qu trnh mua hng (Phn loi, ng gi, thu
kho...) v cc khon hao ht trong nh mc.

13

* Nhp kho do c cp th gi thc t nhp kho tnh bng gi ghi s ca

n v cp trn.
* Nguyn vt liu nhn biu, tng. vin tr: tnh bng gi tng ng trn
th trng
* Nguyn vt liu nhn gp vn lin doanh: Gi do hi ng lin doanh nh
gi.
* Nguyn vt liu thu gia cng ch bin:
Tr gi NVL
Tr gi mua

xut kho

Chi ph vn
+

chuyn (i,

em i thu

v)

CP
mua

Cc khon gim
- gi hng mua b
tr li

T gia cng ch bin:

Tr gi nhp kho

Gi thc t xut kho

gia cng ch bin

CP pht sinh lin quan n

gia cng ch bin

* Ph liu thu hi c tnh theo gi c tnh

1.2.2.2. Gi thc t nguyn vt liu xut kho:
Tr gi thc t hng xut kho ni chung v gi tr thc t nguyn vt liu xut
kho ni ring c tnh theo 1 trong 4 phng php sau:
* Phng php tnh theo gi ch danh:
Ni dung: Theo phng php ny, ngi ta xc nh gi tr n chic t khi
nhp n khi xut v tnh n gi xut kho: Chnh n gi nhp ca n.
p dng: p dng i vi doanh nghip c t loi nguyn vt liu, gi tr cao,
tnh hnh nhp xut khng thng xuyn v phi i hi theo di n gi ca tng
ln nhp.
u, nhc im: Chi ph bn hng ra ph hp nht, ng thi vic tnh ton
n gin, kp thi ng gi tr xut dng.
* Phng php bnh qun gia quyn:
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Ni dung: Theo phng php ny, gi tr ca tng loi nguyn vt liu tn

kho c tnh theo gi trung bnh ca tng loi nguyn vt liu tn u k v tng
loi nguyn vt liu tng t c nhp trong k. Gi trung bnh c th c tnh
theo tng thi k hoc mi khi c l hng mi nhp v, iu ny ph thuc vo
mi doanh nghip. C 2 cch xc nh n gi bnh qun l:
n gi bnh qun gia quyn c nh (bnh qun d tr c k) c xc nh
nh

sau:
Gi thc t NVL tn

n gi bnh
qun

u k
S lng NVL tn u
k

+
+

Gi thc t ton b NVL nhp

trong k
S lng NVL nhp trong k

n gi ny c xc nh vo cui k v s dng lm n gi tnh gi

xut kho cho c k.
Cn n gi bnh qun gia quyn lin hon c xc nh nh sau:

Gi thc t NVL trc ln

n gi bnh
qun

nhp
S lng NVL trc ln
nhp

+ Tr gi thc t NVL nhp

+

S lng NVL nhp

V tr gi thc t NVL xut kho s c xc nh:

Gi thc t xut kho = S lng NVL xut kho

x n gi bnh qun

* p dng: n gi bnh qun ch tnh ring cho tng loi NVL thm ch
phi ging nhau v cht. Thng cc doanh nghip m gi tr nguyn vt liu
khng ln, tnh hnh nhp khng thng xuyn.

15

* u, nhc im: Mc d n gi tnh kh n gin v d tnh nhng

chnh xc khng cao. c bit khi p dng n gi bnh qun gia quyn c nh th
cng vic s dn vo cui thng nh hng n cng tc k ton ni chung. Mt
khc cha phn nh c chnh xc tnh hnh bin ng ca nguyn vt liu v ch
tnh ring cho tng loi nguyn vt liu.
* Phng php nhp trc xut trc
Ni dung: c p dng da trn gi nh s lng nguyn vt liu nhp
kho trc th xut trc v s tn cui k l s nhp thi im gn cui k. Theo
phng php ny th gi tr hng xut kho c tnh theo n gi ca l hng nhp
thi im cui k hoc gn cui k.
p dng: Tng ln nhp cn phi t chc k ton chi tit, cht ch v theo
di k ton chi tit cht ch y hn gi ca tng ln nhp.
u, nhc im: Vic tnh ton nh vy a li kt qu tng i hp l,
ph hp trong iu kin gi c n nh. Tuy nhin khi lng tnh ton s nhiu v
li ch tnh ring cho tng loi vt t nn phc tp . Ngoi ra trong iu kin gi c
c xu hng bin ng th s khng ph hp.
* Phng php nhp sau xut trc (LiFo)
* Ni dung: p dng trn gi nh lng nguyn vt liu nhp kho sau th
xut dng trc. S cn li cui k l s nguyn vt liu nhp trc . Theo
phng php ny th gi tr nguyn vt liu xut kho c tnh theo gi ca lng
nhp sau cng hoc gn sau cng, gi tr nguyn vt liu tn kho c tnh theo gi
ca s u k cn tn kho.
* p dng: Phi theo di n gi ca tng ln nhp v trong iu kin tng
gi s ph hp hn.
* u, nhc im: Tr gi nguyn vt liu xut dng lun lun phn nh gi
tr thc t thi im s dng v n m bo nguyn tc thn trng. Tuy nhin

16

trong iu kin gi c nguyn vt liu c s bin ng gim th lng nguyn vt

liu tn kho c gi tr thc t cao hn vi thc t nguyn vt liu trong gi thnh
sn phm.
Ngoi ra, sau khi s dng phng php nhp sau, xut trc th theo chun
mc s 62 - hng tn kho ca BTC c lu l: Trn BCTC phi phn nh s chnh
lch gia tr gi hng tn kho trnh by trong BCKT vi :
Gi tr hng tn kho cui k c tnh theo phng php nhp trc, xut
trc (Nu gi tr hng tn kho cui k theo phng php LiFo nh hn gi tr
hng tn kho cui k tnh theo phng php bnh qun gia quyn v gi tr thun
c th thc hin c) hoc:
Vi gi tr hng tn kho cui k c tnh theo phng php bnh qun gia
quyn (Nu gi tr hng tn kho cui k tnh theo gi tr thun c th thc hin
c nh hn gi tr hng tn kho tnh theo phng php FiFo v phng php
bnh qun gia quyn ) hoc:
Gi tr hin hnh ca hng tn kho cui k ti ngy lp BCKT nh hn gi
tr thun c th thc hin c hoc vi gi tr thun c th thc hin c nh hn
gi tr hng tn kho cui k tnh theo gi tr hin hnh ti ngy lp BCKT.
Ni chung, doanh nghip c th la chn phng php nh gi no l tu
tng doanh nghip nhng lun phi m bo nguyn tc gi gc, nguyn tc nht
qun v nguyn tc thn trng, iu s gip cho doanh nghip k ton nguyn
vt liu c ng n, kp thi.
1.3. T CHC K TON NGUYN VT LIU:

1.3.1. K ton chi tit nguyn vt liu

Nhm m bo cung cp thng tin nhanh, nh k v tnh hnh N - X - T kho
vt t hng ho trn c hai ch tiu hin vt v thnh tin theo tng th, tng nhm,

17

tng loi tng ni bo qun, s dng vt t hng ho, hch ton chi tit vt t,
hng ho phi m bo cc yu cu sau:
* T chc hch ton chi tit vt t, hng ho tng kho v b phn k ton
doanh nghip.
* Theo di hng ngy tnh hnh N - X - T kho vt t, hng ho c ch tiu
hin vt v ch tiu gi tr.
* m bo khp ng v ni dung cc ch tiu tng ng gia s liu k
ton chi tit vi s liu hch ton chi tit kho, gia s liu k ton chi tit vi s
liu k ton tng hp vt t, hng ho.
Trch nhim qun l vt t, hng ho trong doanh nghip lin quan n
nhiu b phn nhng vic qun l trc tip N - X - T kho vt t hng ho do th
kho v b phn k ton phi c s lin h, phi hp trong vic s dng chng t
nhp, xut kho hch ton chi tit vt t, hng ho.
Hch ton chi tit vt t, hng ho c bn vn s dng cc chng t hng tn
kho trong h thng chng t do BTC ban hnh. Tuy vy, m bo phn nh cc
ni dung chi tit lm c s cho ghi s hng tn kho, k ton s dng cc chng t
hng dn mt cch linh hot.
Vic hch ton c tin hnh nh sau:
1.3.1.1. Ghi chp kho:
Th kho s dng th kho ghi chp hng ngy tnh hnh N - X - T kho ca
tng danh im nguyn vt liu tng kho theo ch tiu s lng. Th kho do k
ton lp ri ghi vo s ng k th kho trc khi giao cho th kho ghi chp. Th
kho c bo qun trong hm th hoc hm t nhiu ngn theo tng loi c th
m bo d tm kim khi s dng. Hng ngy khi nhn c v nhp xut
nguyn vt liu, th kho tin hnh kim tra tnh hp l, hp php ca chng t.
Th kho tin hnh vic nhp, xut, v ghi ng s lng thc hin xut ln chng

18

t. Cui ngy, phn loi chng t ghi vo th kho, lp phiu giao nhn chng t
v chuyn nhng chng t cho phng k ton.
Nu s dng phng php ghi s s d ghi s th th kho cng ng thi
s dng s s d cui thng ghi chuyn s tn kho ca tng th vt t, hng ho
t th kho vo s s d theo ch tiu s lng. S s d do k ton m cho tng
kho v dng cho c nm ghi s tn kho cui thng theo tng th, theo di c 2
ch tiu s lng v s tin, th kho ghi ct s lng sau chuyn cho phng k
ton ghi ct s tin.
1.3.1.2. phng k ton:
Theo phng php s s d, k ton s dng lu k nhp v lu k xut
ghi chp hng ny hoc nh k tnh hnh nhp xut theo ch tiu gi tr v theo
tng nhm nguyn vt liu, tng kho v s dng bng tng hp N - X - T phn
nh tng s nguyn vt liu lun chuyn trong thng v s tn cui thng theo ch
tiu gi tr. Khi nhn c chng t k ton tin hnh kim tra, hon chnh chng
t, phn loi tng hp theo nhm v ghi vo bng k nhp, bng k xut, lp bng
lu k nhp, lu k xut, cui thng ghi vo bng tng hp N - X - T. Mt khc khi
nhn c s s d do th kho gi n, k ton tnh ra s tin ca tng th vt t
hng ho theo gi hch ton.
Phn gi tr ghi trn s s d vi bng tng hp N - X - T
* u im: Theo phng php ny kho ghi s lng phng k ton ghi
s tin v th gim c khi lng ghi chp. ng thi cng vic k ton c
dn u trong thng m bo vic kim tra, kim sot d dng hn.
* Nhc im: Do k ton ch ghi ch tiu gi tr cho nn khng th bit c
s hin c v tnh hnh tng gim tng loi nguyn vt liu m mun bit th phi xem
th kho. Ngoi ra, vic pht hin sai st nhm ln s l rt kh khn.

19

Nu theo phng php ghi s i chiu lun chuyn th k ton s ghi c hai
ch tiu s lng v s tin vo s i chiu lun chuyn v tnh s tn kho cui
thng theo tng th nguyn vt liu, so vi phng php s s d th trong thng
vic ghi chp t nhng li dn vo cui thng lm hn ch kh nng kim tra v
vic ghi chp th vn trng lp ch tiu s lng.
Nu theo phng php ghi th song song th ngoi th kho, k ton chi tit
cng ghi chp tnh ra s lng tn kho cui ngy.Cui thng k ton v th kho
tin hnh kim tra i chiu. Ni chung vic ghi chp n gin d hiu, d kim tra
i chiu s liu v d pht hin sai st tuy nhin c s ghi chp trng lp gia kho
v phng k ton v ch tiu s lng v v vic kim tra i chiu th dn vo cui
thng nn hn ch kh nng kim tra.
1.3.2. T chc k ton nguyn vt liu trong iu kin k ton trn my
vi tnh
K ton trn my vi tnh l qu trnh ng dng cng ngh thng tin trong h
thng tin k ton nhm bin i d liu kim ton thnh nhng thng tin k ton
p ng yu cu ca nhng i tng s dng thng tin.
K ton trn my vi tnh s dng phn mm k ton. y l ton b chng
trnh dng x l t ng cc thng tin k ton trn my vi tnh bt u t khu
nhp chng t gc, phn loi chng t, x l thng tin chng t theo quy trnh ca
k ton sau in ra cc s sch k ton v bo co k ton . Phn mm k ton
chnh l cng c t ng ho cng tc x l thng tin k ton trong cc n v. Khi
p dng phn mm k ton vo cng tc k ton th b phn k ton trong n v
khng cn phi thc hin th cng mt s khu cng vic nh trc: Ghi s k
ton chi tit, s k ton tng hp, tng hp s liu BCKT m ch phi thc hin
cng vic phn loi, b xung thng tin chi tit vo chng t gc, nhp d liu t

20

chng t vo my, k ton kim tra phn tch s liu trn cc s, BCKT c th
a ra cc quyt nh ph hp.
Thc cht vic p dng cng ngh tin hc trong cng tc k ton l vic thit
k v s dng cc chng trnh theo ng ni dung trnh t cc phng php k
ton. D vy cng khng hon ton thay th c con ngi m vn phi c nhng
nhn vin k ton c trnh chuyn mn nghip v.
t chc cng tc kim ton trn my, t phn mm c to ra cn
c tin hnh t chc m ha thng tin trn my, t chc chng t k ton, h
thng ti khon k ton, h thng s k ton. Xc nh c th cc i tng qun
l, xy dng chng trnh c th.
i vi mi doanh nghip khi p dng k ton trn my vi tnh tc l s
dng phn mm trong cng tc k ton, trc ht phi xc nh cc i tng qun
l c th, tin hnh khai bo, m ho ...c th phn hnh k ton nguyn vt liu.
Nh chng ta bit nguyn vt liu mi doanh nghip thng nhiu loi, yu
cu qun l khc nhau v c t ra mt cch chi tit cho tng loi, tng i
tng. S dng danh mc vt t, trn c s TK 152 cho tng loi, tng i tng.
S dng danh mc vi tnh , trn c s TK 152 - TK cp 1 c m ho v tip tc
m ho TK cp 2... chi tit cho tng loi nguyn vt liu khc nhau, c k hiu
khc nhau.
Vic m ho c khai bo v ci t trc khi a vo s dng. Nh vy c
th gip ngi s dng tm kim hoc nhp nhanh 1 loi nguyn vt liu no .
+ Chng t: chng t y bao gm phiu nhp, phiu xut ho n GTGT
c m ho danh mc chng t. Khi s dng, ngi s dng nhp chng t
theo hng dn sn trn my. Do c m ho sn nn sau khi nhp, chng t
chng trnh s t ng lun chuyn chng t, nh khon v x l chng t .

21

* Ti khon: H thng ti khon do nh nc ban hnh nguyn vt liu s

dng TK 152 l ti khon cp 1, ngoi ra c 6 TK cp 2. Doanh nghip c th tu
theo iu kin thc t m TK cp 3, cp 4. C th m nh sau:
- TK 152: Nguyn liu, vt liu
- TK 1521: Nguyn vt liu chnh
- TK 1522: Nguyn vt liu ph
- TK 1523: Nhin liu
- TK 1524: Ph tng thay th
- Tk 1525: Thit b cn lp
- TK 1528: Ph liu thu hi
* Trnh t k ton
Theo phng php k khai thng xuyn
Phng php KKTX ghi chp, phn nh thng xuyn lin tc v c h
thng tnh hnh nhp - xut - tn cc loi nguyn vt liu trn TK v s k ton
tng hp trn c s cc chng t N - X
C th khi qut qua s sau

22

S 1.1. K ton tng hp vt liu theo phng php

k khai thng xuyn
TK 152 Nguyn vt liu

TK 151

SDD: XXX
Nhp kho hng
ang i ng k
trc

TK 133

Thu GTGT u
vo

TK 151

Xut dng trc tip cho sn xut

ch to sn phm
TK 627,

641,642,241
Xut dng cho qun l phc v
SX, QLDN, XDCB

TK
111,112,141,311
NK vt liu mua
ngoi

TK 133

TK 632

Xut bn, gi bn

TK 133
Thu xut khu
TK 411
Nhn VGLD c phn
Cp pht

TK 154
XK do t ch hoc thu ngoi
gia cng
TK 128, 222

TK 154
NK do t ch hoc
thu
ngoi gia cng

TK
128,222 Nhn li vn gp
lin doanh

TK 338
(3381) Pht hin tha khi
kim k, ch x l

Xut gp vn lin doanh

TK 138,
3381
XK do t ch hoc thu ngoi
gia cng
TK 412
Chnh lch gim do nh gi
li

TK 412
Chnh lch tng do
nh
gi li
SDCK:
XXX

23

Tr gi nguyn vt liu tng do cc nguyn nhn khc nhau c nhp vo

my theo yu cu ca ngi s dng, my t ng ghi tng hng tn kho theo gi
tng ng cho mi loi. Khi xut s dng hoc cho mc ch khc, cc phiu xut
cng c nhp vo my v phng php xc nh n gi xut tng ng, my s
ghi gim tr gi hng tn kho v cui k t ng kt chuyn vo cc chi ph, cc
TK lin quan khc tnh gi thnh sn phm. Tr gi nguyn vt liu tn kho vn
bn N TK 152 v s dng cho k sau.
Theo phng php kim k nh k
Kim k nh k l phng php khng theo di phn nh mt cch thng
xuyn lin tc tnh hnh nhp, xut vt t trn cc ti khon hng tn kho tng
ng gi tr vt liu mua vo v nhp kho trong k c theo di v phn nh mt
ti khon ring - TK 611 Mua hng. Cc ti khon hng tn kho c dng
phn nh gi tr hng tn kho u k v cui k vi TK 611. Mt khc, gi tr hng
tn kho li khng cn c vo s s liu trn cc ti khon, s k ton tnh m li
cn c trc tip vo cc chng t xut kho tng hp phn loi theo i tng s
dng ri ghi s m li cn c vo kt qu kim k v gi tr vt t hng ho mua
vo (nhp kho) trong k tnh theo cng thc sau:
Tr gi xut kho =

Tr gi tn
u k

Tr gi nhp
trong k

Tr gi tn cui k

Vi c s v cch tnh tr gi xut kho nh trn th tr gi xut kho l con s

tng hp khng th hin r gi tr vt liu xut kho cho tng i tng, tng nhu
cu l bao nhiu c th khi qut theo s sau: (S 1.2)

24

S 1.2: K ton tng hp nguyn vt liu theo

phng php kim k nh k
TK 611

TK 151,
152

Kt chuyn gi tr vt
liu tn u k
Mua tin
ngay

TK 133

TK 151,
152

Kt chuyn gi tr vt liu tn cui

k
TK 111, 112,138

Chit khu mua vt liu

Thu GTGT u
vo

TK 621

Chu k kt chuyn s xut cho

SXSP

TK 331
Thu GTGT u
vo
Mua cha tr tin
bng

TK 133

tin vay
TK 133 (3)

TK 632

Thu GTGT u ra

Thu xut khu

TK 411
Nhn VGLD CP

TK111, 138, 334

Thiu ht mt mt

TK 412
Chnh lch do nh
gi tng
tng

TK 111, 138,
334
Chnh lch gim do nh gi
li

25

Trnh t c ci t m ho v chng trnh k ton my, my t ng tnh

ton v xc nh s tn v kt chuyn sang TK 152 v cc ti khon lin quan.
* T chc h thng s, BCKT
H thng s k ton tng hp v h thng thng tin k ton xc nh hnh
thc k ton, mi hnh thc k ton c h thng s k ton v trnh t h thng ho
thng tin khc nhau. Trong iu kin hin nay, Hnh thc Nht k chung v hnh
thc Chng t ghi s c nhiu c im ph hp v thun li cho qu trnh k
ton trn my.
Qu trnh x l h thng ho thng tin trong h thng k ton t ng c
thc hin theo s sau:
( S 1.3 v 1.4)
S 1.3: Trnh t ghi s k ton trong k ton my
Chng t ban u

Nhp d liu vo
my tnh

X l t ng theo
chng trnh

S k
ton tng
hp

S k
ton chi
tit
26

Cc
BCKT

S 1.4: Quy trnh x l, h thng ho thng tin trong

h thng k ton t ng

Chng t k ton
Nhp d liu
Tn s liu chi tit

Tp s ci

T ng
chuyn s

Tp s liu tng hp thng

Tng hp s liu
cui thng
Bo co k ton, s
sch k ton

27

S 1.5: S k ton vt t, sn phm hng ho trn my

Chng t gc N - X vt
t hng ho

Nhp d liu vo my
tnh theo tng nghip v

Chng t lin quan

My x l v cc thao tc trn my

S chi tit
vt t sn
phm hng
ho

S ci
TK 152
TK 153
TK 156

Bng cn
i s pht
sinh

BC
k ton lin
quan

28

Bng tng
hp N - X - T
vt t, SPHH

PHN 2:
THC TRNG CNG TC K TON NVL CCDC TI CNG TY
C PHN MA NG HO BNH
I - C IM TNH HNH CHUNG CA CNG TY C PHN MA NG
HO BNH

1. Qu trnh hnh thnh v pht trin Cng ty c phn ma ng Ho

Bnh
- Cng ty c phn ma ng Ho Bnh c thnh lp vo ngy 08/1995.
Cng ty l mt n v sn xut kinh doanh hot ng theo nguyn tc hch ton k
ton c lp, c t cch php nhn c ti khon ti ngn hng sacombank, Ngn
hng ng Nam v c con du ring.
Cng ty xy dng v thc hin k hoch kinh doanh t ch v ti chnh v
lm trn ngha v vi ngn sch nh nc theo ch hin hnh.
Tn n v sn xut kinh doanh: Cng ty c phn ma ng Ho Bnh
Tn giao dch: CNG TY C PHN MA NG HO BNH
a ch: phng Hu Ngh Thnh ph Ho Bnh Ho Bnh
Cng ty c phn ma ng Ho Bnh c cp giy php kinh doanh s:
0109878 ngy 30/06/1995 lut doanh nghip s 115 /109915/QH 16 c Quc hi
nc CHXHCN Vit Nam thng qua ngy 21 /11/2005
Nm 1995 thc hin ch trng ca nh nc v pht trin ngnh ma ung
Vit Nam,xut pht t cc iu kin t nhin, kinh t x hi thun li v kh hu
t ai v ngun lao ng di do, ch tch UBND tnh Ho Bnh ra quyt nh
s 205 Q 14/04/1995 v vic thnh lp cng ty.
Trong nhng ngy mi I vo hot ng cng ty lun tr trng u t vn
cho vic xy dng nh xng trang thit b my mc nng cao cht lng sn

29

phm to uy tn trn th trng vi cc loi sn phm phong ph p mt cng vi

cht lng v sinh an ton thc phm c a ln hng u.
Loi hnh hot ng ca n v: Cng ty c phn ma ng Ho Bnh
chuyn sn xut, mua bn ng v cc sn phm ng
Sn phm ca cng ty sau khi ch bin xong c chuyn ln xe mangdddi
tiu th trn th trng.
L n v kinh doanh mi thnh lp nn doanh thu hng nm, li nhun sau
thu trong nhng nm u cn cha cao.
Tuy vy doanh thu ca cng ty t hot ng sn xut ch bin vn tng u
qua cc nm do giI quyt cng n vic lm cho mt lung ln cng nhn
ph thng ang lm vic ti cng ty. Mc lng CBCNV ngy cng tng,cng ty
lun ch trng cng tc nghin cu tm hiu th trng v quan tm gn b ti cc
khch hng tm ra nhng nhc im yu km khc phc, nng cao cht lng
cc xut n hn na. Do vy vi cc xut n c n gi hp l t 8.000 - 10.000
15.000 .... em li cho khch hng s va lng v cht lng dinh dng s
phc v chu o nhit tnh. V th th trng ca cng ty ngy cng c m rng,
S lng cc xut n ngy cng tng, quy m ca cng ty ngy mt ln.
i ng lao ng cng ty bao gm 220 lao ng trong trnh cn b
cng nhn vin nh sau:
- Trnh i hc chim 10.2%
- Trnh cao ng chim 19.5%
- Trnh trung cp chim 12%
- Cn li l s lao ng tt nghip ph thng trung hc v PTCS chim
58.3%
Cho ti nay cng ty tr qua hn 3 nm hot ng bt u bng nhng n
lc cu bn thn doanh nghip v s quan tm gip ca cc c quan nh nc

30

Cng ty khng ngng m rng v pht trin th trng, xy dng c s vt cht

k thut theo dy truyn hin i, nng cao cht lng sn xut ch bin v trnh
qun l ca CBCNV trong ton cng typ ng yu cu ca sn xut kinh
doanh.
Trong nhng nm ti, Cng ty c chin lc m rng hn na quy m sn
xut kinh doanh, mua sm my mc trang thit b chuyn dng phc v cho hot
ng sn xut kinh doanh, v ng thi tng cng cng tc kho st, tm hiu th
trng pht hin nhng nhu cu ca khch hng hot ng kinh doanh hp l
t c hiu qu cao nht.
2. c im t chc hot ng sn xut kinh doanh v t chc qun l
sn xut kinh doanh.
2.1. c im t chc hot ng sn xut kinh doanh
Cng ty c phn ma ng Ho Binh l mt doanh nghip thuc h thng
doanh nghip t nhn c y t cch php nhn, t ch trong mi hot ng sn
xut kinh doanh v hch ton kinh t c lp.
Cng ty c nhim v ch yu l sn xut ch bin ng,cc sn phm
ng
2.2. c im t chc qun l sn xut kinh doanh
S t chc qun l cng ty c phn ma ng Ho Bnh
Gim c

P. Gim c
kinh doanh

Phng ti chnh
k ton

P. Gim c
Chnh tr

Phng k hoch 31 Phng hnh chnh

t chc
kinh doanh

Phng vn
chuyn

*Chc nng nhim v cc phng ban

B my qun l ca Cng ty c t chc theo kiu trc tuyn, chc nng
bao gm : ng u Cng ty l gim c tip theo l ph gim c chnh tr v ph
gim c kinh doanh tip theo l cc phng ban trong cng ty.

Gim c : L ngi ng u cng ty, trc tip iu hnh cc phng ban

chc nng, ch o gii quyt mi vn pht sinh trong qu trnh kinh doanh.
ng thi l ngi chu trch nhim trc c quan php lut v quyt nh ca
mnh ti cng ty.
Ph gim c kinh doanh
L ngi hot ng di quyn gim c, v chu trch nhim trc Gim
c v vic t chc, qun l tt c mi tnh hnh phng kinh doanh ng thi ph
tr gim c v mt kinh doanh v thay quyn gim c lnh o cng ty khi gim
c i vng.
Ph gim c chnh tr: c nhim v k kt cc hp ng lao ng, phi
hp vi cc b phn chc nng v trc tip t chc cc hot ng kinh doanh ng
thi t chc khai thc cc ngun nguyn vt liu, thit b sn xut theo di thng k
ton b hot ng sn xut.
Ph gim c ph trch phng kinh doanh
Phng ti chnh k ton
C chc nng gip Cng ty thc hin cc chnh sch hin hnh v thu, qun
l k hoch v thu, qun l k hoch ti chnh tn dng thng k, thng k k
ton, ch tin lng, tin thng i vi cng nhn vin.
T chc vic thc hin v kim tra ton b cc thng tin kinh t v pht trin
h thng kinh t.

32

Hng dn ch o cng vic hch ton trong Cng ty t hiu qu cao, chu
trch nhim trc nh nc v cng ty v cng vic hch ton ti v.
Phng k hock kinh doanh
C nhim v tm hiu v khai thc th trng gip cng ty c c th
trng hin ti v th trng tim nng to iu kin cho cng ty c th m rng
th trng

Phng hnh chnh t chc: c chc nng qun l nhn s v tnh hnh ti
chnh ca cng ty, mt khc gip ban gim c nm c tnh hnh t chc hot
ng ca cng ty.
Phng vn ti: c chc nng vn chuyn hng ho khi cng ty mua cng
nh khi xut cc thnh phm n cho khch hng ng thi c trch nhim a n
lnh o cng ty khi i cng tc.
Ngoi ra c nhim v gip Cng ty tip cn vi ngi trng ma tm hiu
thng tin v sn phm ca Cng ty c nh hng nh th no vi cht lng sn
phm, tm hiu thit st ca sn phm khc phc nhm hon thin tt nht cho sn
phm.
B phn hnh chnh thu mua sn xut
C nhim v qun l s lng nguyn vt liu, bao b, thnh phm trong khi
ca Cng ty.
3. T chc b my k ton ca Cng ty c phn ma ng Ho Bnh
a. T chc b my k ton:
Vi quy m va cng ty vn dng loi hnh t chc cng tc k ton tp
trung cp 1, cc nhn vin k ton tp trung ti 1 phng v gi l phng ti chnh
k ton.
iu hnh v qun l ton b hot ng kinh doanh ca cng ty mt cch
c hiu qu nht th lnh o cng ty phi nm bt kp thi , chnh xc nhng

33

thng tin kinh t. Tt c cc thng tin kinh t lin quan n qu trnh hot ng ca
cng ty , k ton vi chc nng thng tin v kim tra thu nhn , x l mt cch kp
thi, chnh xc bng mt h thng cc phng php khoa hc ca mnh. Trn c s
cung cp cc thng tin cn thit cho vic ra quyt nh v phng n kinh doanh
ti u.
B my k ton ca cng ty gm c 5 ngi , do k ton trng lm trng
phng.
Cn c vo loi hnh kinh doanh v quy m ca Doanh nghip cng nh
trnh ca i ng nhn vin k ton, k ton trng t chc b my ca cng ty
nh sau
S : 2A
- S k ton b my ca cng ty:
K ton trng

K ton tng
hp

K ton vn
bng tin

K ton thanh
ton
b.

Chc

nng

nhim

Th qu

ca

tng

ngi:

- K ton trng: L ngi ph trch chung phng k ton, chu trch nhim
trc Gim c v cng tc hch ton k ton v tnh hnh ti chnh ca cng ty.
- K ton tng hp: l ngi chu trch nhim chnh v h thng s ci ca
Cng ty, cung cp s liu kp thi v lp bo co tng hp.

34

- K ton thanh ton: Theo di tnh hnh thanh ton vi khch hng, tm
thu, tm ng, thanh ton vi ngn sch Nh nc, thanh ton lng cho cn b
nhn vin trong cng ty.
- K ton vn bng tin: L ngi qun l qu tin mt ca cng ty, c
trch nhim cn c vo cc phiu, phiu chi tin mt thu tin nhp qu hoc
xut qu.
c. Hnh thc hch ton k ton p dng.
- Hin nay Cng ty c phn ma ng Ho Bnh ang p dng hnh thc
ghi s k ton theo hnh thc Nht k chung s dng s Nht k c bit.
- Nin k ton bt u t ngy 01/01 u nm n ht ngy 31/12 cui
nm.
- Phng php tnh thu GTGT theo phng php khu tr.
- Cn c vo quy m kinh doanh Cng ty p dng phng php hch ton
hng tn kho theo Phng php k khai thng xuyn.
d. Hnh thc Nht k chung
* c im hnh thc nht k chung
- Cc hot ng kinh t, ti chnh c phn nh trin chng t gc c
phn loi, ghi vo nht k chung, nht k c bit, sau s dng ghi vo cc
s k ton tng hp lin quan.
* Trnh t v phng php ghi s.
- Trnh t ghi chp trong hnh thc nht k chung nh sau: hng ngy cn
c vo cc chng t gc ghi nghip v kinh t pht sinh vo s nht k chung theo
trnh t thi gian, sau cn c vo s Nht k chung ghi vo s ci. Trng
hp dng s nht k c bit th hng ngy cn c vo cc chng t gc ghi nghip
v pht sinh vo cc s nht k c bit c lin quan, nh k hoc cui thng
tng hp cc nghip v trn s nht k c bit v ly s liu tng hp ghi mt ln

35

vo s ci. Cui thng tng hp s liu ca s ci v ly s liu ca s ci ghi vo

bng cn i pht sinh cc ti khon tng hp.
i vi cc ti khon c m cc s hoc th k ton chi tit th sau khi ghi s
Nht k chung phi cn c vo chng t gc ghi vo s hoc th k ton chi tit
lin quan. Cui thng cng s hoc th
Sau khi kim tra i chiu khp ng cc s liu, bng cn i s pht sinh
c dng lm cn c lp bng cn i k ton v cc biu bng k ton khc.
- S trnh t ghi s k ton ca hnh thc Nht k chung
Chng t
gc
S qu

S nht k
chung

S nht k
c bit

S ci

S ci
Bng cn i
TK
Bng cn i
KT
Ghi ch:

Ghi hng ngy

Ghi cui thng
i chiu kim tra

36

S chi tit

Bng tng
hp chi tit

4. Quy trnh sn xut ch bin sn phm ca Cng ty c phn ma

ng Ho Bnh
S quy trnh cng ngh sn xut ch bin ng
Ma cy
H thng p
Nc ma

B ma

Nc ma sch

t l hi

Sir
Nu

ng non
Ly tm
ng tinh th

Mt r

ng thnh phm

ng bao

37

II. THC TRNG V T CHC K TON NGUYN VT LIU CNG TY

C PHN MA NG HO BNH.

1. Tnh hnh qun l v s dng nguyn vt liu ti n v

* c im: L cng ty chuyn sn xut ch bin ng v sn xut thm 1
s sn phm nh sn phm giy.g nhin liu,v cc loi phn vi sinh nn doanh
nghip s dng rt nhiu loi nguyn vt liu khc nhau. Tuy gi tr n v khng
ln v khng cng kng nhng s lng mua kh nhiu v thng xuyn lin tc.
Chnh v vy tnh hnh qun l tng khu phi lun cht ch v m bo.
a. khu mua: Cng ty c b phn chuyn v cng tc thu mua Nguyn vt
liu, NVL y rt a dng v phong ph bao gm rt nhiu loi mt hng khc
nhau nh: ma, than bn, m,kali Cc loi ph gia nh: vi, lu hunh, men
V vy doanh nghip thng xuyn c s tm hiu th trng la chn ngun
mua c li nht i vi Doanh nghip va m bo sn phm va c gi c hp l
nht.
Cng ty k k hp ng vi nhng nh cung cp ma m bo thc
phm c cung ng y thng xuyn v vy qu trnh sn xut ch bin lun
c m bo m khng b ngng tr
* Khu bo qun: khi nguyn liu c a v l em vo ch bin lun. Ch
c nguyn liu l cc loi ph th a v ct tr trong kho nhng s lng khng
ln. V vy t xy ra tnh trng xung gi NVL v cc nguyn nhn khch quan
* Khu d tr: Ch c 1 kho d tr 1 s Nguyn liu cn thit nh ma.
Nhng doanh nghip xy dng nh mc d tr v thng xuyn tin hnh kim
k nm tnh hnh nguyn liu d tr trong kho kp thi.

38

2. Phn loi v nh gi NVL thc t ti cng ty

Phn loi: L cng ty sn xut ch bin cc sn phm ng v 1 s loi sn
phm khc nh giy, phn vi sinh, nn sn phm to ra khng ch n gin l do 1
loi nguyn liu m l nhiu loi nguyn liu khc nhau cng c tham gia vo
qu trnh sn xut ch bin, NL c chia ra lm hai loi NL chnh, NL ph.
+ Nguyn liu chnh: ma, than bn,m,kali,b bn
+ NLph: vi, lu hunh,men,ho cht va 1 s loi ho cht khc
* nh gi nguyn vt liu
Vic nh gi nguyn vt liu cng ty p dng theo quy nh ca ch k
ton ban hnh l nguyn vt liu chnh c nh gi theo nguyn tc gi
gc (tr gi vn thc t) tc l ton b s tin m Cng ty b ra c c s
nguyn vt liu . S hnh thnh tr gi vn ca vt t hng ho ni chung v ca
nguyn vt liu ni ring c phn bit cc giai on khc nhau trong qu trnh
sn xut kinh doanh nh :
VD: MGTGT ngy 18/10/2008 mua kali ca cng ty TNHH Minh Anh s
lng: 250 kg, n gi 58.000/kg, VAT 10%, khng c gim gi hng tr li
Tr gi thc t mua: 250 x 58.000 = 14.500.000
+ Tr gi ca hng mua nhp kho l tr gi mua thc t ca hng mua nhp
kho cng vi cc khon chi ph pht sinh trong qu trnh mua nh chi ph vn
chuyn cc khon v kim nhn nhp kho.
VD: PNK 135 /10
S lng :230 kg
n gi 58.000/kg,
VAT: 10%
Chi ph bc d: 200.000
Khi gi tr hng nhp kho l: ( 300 x 58.000) +200.000 = 17.600.000

39

+ Tr gi vn hng xut kho l tr gi vn ca hng ti thi im nhp kho

i vi NVL xut kho: Cng ty nh gi NVL xut kho theo phng php
ch danh, vt liu c xc nh gi thc t theo n chic, hay theo twngf l v
gi nguyn t lc nhp vo cho n lc xut dng.
Gi thc t xut kho = gi thc t nhp kho.
3. T chc k ton nhp nguyn vt liu
3.1. Th tc nhp nguyn vt liu
Nguyn vt liu mua ngoi bao gi mua ca cc cng ty vi s lng ln v
mua l. Mi nghip v kinh t pht sinh lin quan n vic nhp xut nguyn vt
liu u phi s dng cc chng t k ton theo quy nh ca ch k ton hin
hnh. Cc chng t ny cn c php l t chc hch ton vt liu v ghi s k
ton. Thc t, cng ty s dng cc chng t sau y cho vic nhp nguyn vt
liu.
Ho n GTGT
Phiu nhp kho :

- c lp lm 3 lin
- Mt lin lu li cung
- Mt lin th kho gi
- Mt lin km ho n GTGT ghi s

V cc chng t lin quan khc : Ho n bn l, giy ngh nhp kho.

* i vi nguyn vt liu mua ngoi ca cc cng ty
Khi nguyn vt liu v n Cng ty, cn c vo ho n bn bn, bin bn
kim nghim thc phm, k ton kim tra tnh hp l, hp l ca ho n v i
chiu ni dung vi hp ng k (nu c) v chng loi thc phm sau ghi s
thc nhp vo c 3 lin phiu sau cng vi ngi giao hng k tn vo.

40

Trong trng hp kim nhn v pht hin hoc nghi ng thc phm km
phm cht, khng ng quy cch th th kho c trch nhim bo ngay cho phng
k ton tin hnh kim tra li cht lng l hng v lp bin bn x l.
Phiu nhp kho sau khi c y ch k ca nhng ngi c lin quan th
kho gi ln phng k ton 1 lin. Giao cho ngi giao hng 1 lin ngi giao
hng lm c s thanh ton i chiu cng n. Cn 1 lin th kho gi li lm cn c
ghi th kho sau chuyn cho phng k ton lm cn c vo s k ton (nh k
5 - 10 ngy) cng vi th kho.

41

Mu s 01/GTKT 311

HO N GTGT

02 - B

Lin 2 giao cho khch hng

EM : 630143

Ngy 5 thng 6 nm 2010

n v bn hng

: Cng ty TNHH may Minh Hng

a ch

: Phng Hu Ngh Thnh Ph Ho Bnh

in thoi

: 02183.855.321

M s thu : 5400102862

H tn ngi mua hng : Nguyn Trung Kin

n v mua hng : Cng ty c phn ma ng Ho Bnh
a ch : Phng Hu Ngh Thnh Ph Ho Bnh
Hnh thc thanh ton : Tr bng tin mt
STT
A
1

Tn hng ho dch v

VT

B
Qun o bo h
Cng tin hng
Thu sut GTGT 10%
Tng thanh ton

C
B

lng
1
500

gi
2
100000

Thnh tin
3=1x2
50000000
50000000
5000000
105000000

S tin ghi bng ch : Hai t triu nm trm hai mi nghn ng chn./.

NGI MUA HNG

K TON TRNG

GIM C

(K, ghi r h tn)

(K, ghi r h tn)

K, ng du, ghi r h tn)

Vt liu n x nghip trc khi nhp kho s c nhn vin phng kim tra
cht lng, quy cch, s lng nguyn vt liu. Kt qu kim tra s c ghi vo
bin bn kim nghim.
n v : cng ty CP ma ng Ho Bnh
B phn : Phng KHVT

Mu s : 05 - VT

Ban hnh theo Q s 1141- TC/Q/CKT

Ngy 1/11/1995 ca B ti chnh
42

BIN BN KIM NGHIM VT T

Ngy 5 thng 6 nm 2010
- Cn c vo ho n bn hng s 016460 ngy 5thng 6 nm 2010 ca Cng ty
TNHH may Minh Hng.
- Ban kim nghim gm c :
ng, b : L Hng Nguyn

- Trng ban.

ng, b : L Minh Mn

- U vin.

ng, b : Trn Kim Phi

- U vin.

- kim nghim vt t sau :

ST
T
A
1

Tn hng

S lng

S lng vt t

ho,

theo chng

ng quy cch

k m vt t

tnh

phm cht

B
Qun o bo

500

500

S lng vt t
khng

ng Ghi

quy

cch ch

-phm cht
3

kin ca ban kim nghim : t tiu chun nhp kho

Cn b k thut

Th kho

Trng ban

Cn b mua

( K, h tn )

( K, h tn )

( K, h tn )

( K, h tn )

Khi nguyn vt liu n Cng ty, phng k ton cn c vo ho n lp

phiu nhp kho.
CNG TY C PHN MA NG

Mu s : 01 - VT

HO BNH

Theo Q : 1411 - TC/Q/CKT

Ngy 01 thng 11 nm 1993
ca b ti chnh

43

PHIU NHP KHO

Ngy 5 thng 6 nm 2010
N TK : 153.1
C TK : 331.1
H tn ngi giao hng : Cng ty TNHH nh Nhun
Theo ho n GTGT s 030143, 030144 ngy05 thng 6 nm 2010 ca cng
ty TNHH may Minh Hng
Nhp ti kho : ca cng ty c phn ma ng Ho Bnh
STT
1

Tn nhn hiu, quy cch,

M s VT

phm cht vt t (SP,HH)

Qun o bo h
Cng tin hng
Thu sut GTGT: 10%
Cng

S
lng
500

n gi

Thnh tin

100000

50000000
50000000
5000000
105000000

Cng thnh tin bng ch : Mt trm linh nm triu ng chn

Ph trch thu mua

Ngi giao hng

Th kho

K ton trng

Gim c

(K, ghi r h tn)

(K, ghi r h tn)

(K, ghi r h tn)

(K, ghi r h tn)

K, ghi r h tn)

V phiu nhp kho c vit trn c s tng hp nhiu giy bin nhn v cc
ho n bn l.
Cc loi nguyn vt liu mua v c nhp vo kho theo ng quy nh. Th
kho c trch nhim sp xp cc loi nguyn liu trong kho mt cch k hoch hl,
thc hin ng ni quy bo qun i vi tng th, tng loi nguyn liu to iu
kin thun li cho vic bo qun v theo di nhp xut kho.
CNG TY C PHN MA NG

Mu s : 01 - VT

HO BNH

Theo Q : 1411 - TC/Q/CKT

Ngy 01 thng 11 nm 1993
ca b ti chnh

PHIU XUT KHO

Ngy 7thng 6 nm 2010

44

S : PXVT 110012
N TK : 627.3
C TK : 153.1
H tn ngi nhn hng : V Th Hng
n v nhn hng : Nguyn Th Hng
a ch : Cng ty c phn ma ng Ho Bnh
M kho : kho cng c dng c ph tng thay th
L do xut kho : Xut qun o phc v cng tc
Xut ti kho : Ca cng ty
STT

Ten nhn hiu, quy

cch
Qun o bo h

S lng
Yu
Thc

n v

cu

xut

500

500

n
gi
100000

Tng cng
Cng thnh tin bng ch : Nm mi triu ng chn

Thnh tin

50.000.000
50.000.000

Ph trch Cung tiu

Ngi giao hng

Th kho

Gim c

(K, ghi r h tn)

(K, ghi r h tn)

(K, ghi r h tn)

K, ghi r h tn)
Mu s 01/GTKT 311
02 - B

HO N GTGT

EM : 630143

Lin 2 giao cho khch hng

Ngy 11 thng 6 nm 2010
n v bn hng

: Cng ty TNHH vt t Hng Vinh

a ch

: Phng Tn Thnh Thnh Ph Ho Bnh

in thoi

: 02183.8556.123

H tn ngi mua hng : Nguyn Trung Kin

45

M s thu : 5400102862

n v mua hng : Cng ty c phn ma ng Ho Bnh

a ch : Phng Hu Ngh Thnh Ph Ho Bnh
Hnh thc thanh ton : Tr bng tin mt
STT

Tn hng ho dch v

VT

A
1

C
kg

Cun Inox
Cng tin hng
Thu sut GTGT 10%
Tng thanh ton

lng
1
530

gi
2
42.000

Thnh tin
3=1x2
22.260.000
22.260.000
2.260.000
24.520.000

S tin ghi bng ch : Hai t triu nm trm hai mi nghn ng chn./.

NGI MUA HNG

K TON TRNG

GIM C

(K, ghi r h tn)

(K, ghi r h tn)

K, ng du, ghi r h tn)

n v : cng ty CP ma ng Ho Bnh
B phn : Phng KHVT

Mu s : 05 - VT

Ban hnh theo Q s 1141- TC/Q/CKT

Ngy 1/11/1995 ca B ti chnh

BIN BN KIM NGHIM VT T

Ngy 11thng 6 nm 2010
- Cn c vo ho n bn hng s 016462 ngy 11thng 6 nm 2010 ca Cng ty
vt t Hng Vinh
- Ban kim nghim gm c :
ng, b : L Hng Nguyn
ng, b : L Minh Mn

- Trng ban.
- U vin.

46

ng, b : Trn Kim Phi

- U vin.

- kim nghim vt t sau :

S lng vt t

Tn hng

S lng

S lng vt t

ho,

theo chng

ng quy cch

k m vt t

tnh

phm cht

Cun Inox

Kg

380

380

ST
T

khng

ng Ghi

quy cch-phm ch
cht
4

kin ca ban kim nghim : t tiu chun nhp kho

Cn b k thut

Th kho

Trng ban

Cn b mua

( K, h tn )

( K, h tn )

( K, h tn )

( K, h tn )

CNG TY C PHN MA NG

Mu s : 01 - VT

HO BNH

Theo Q : 1411 - TC/Q/CKT

Ngy 01 thng 11 nm 1993
ca b ti chnh

PHIU NHP KHO

Ngy 11 thng 6 nm 2010
N TK : 153.1
C TK : 331.1
H tn ngi giao hng : Nguyn Th Hng
Theo ho n GTGT s 030143, 030144 ngy05 thng 11 nm 2008 ca
cng ty TNHH vt t Hng Vinh.
Nhp ti kho : ca cng ty c phn ma ng Ho Bnh

47

STT
1

Tn nhn hiu, quy cch,

M s VT

phm cht vt t (SP,HH)

Cun Inox
Cng tin hng
Thu sut GTGT: 10%
Cng

Kg

S
lng
530

n gi

Thnh tin

42.000

22.260.000
22.260.000
2.260.000
24.520.000

Cng thnh tin bng ch : Mt trm linh nm triu ng chn

Ph trch thu mua

Ngi giao hng

Th kho

K ton trng

Gim c

(K, ghi r h tn)

(K, ghi r h tn)

(K, ghi r h tn)

(K, ghi r h tn)

K, ghi r h tn)

CNG TY C PHN MA NG

Mu s : 01 - VT

HO BNH

Theo Q : 1411 - TC/Q/CKT

Ngy 01 thng 11 nm 1993
ca b ti chnh

PHIU XUT KHO

Ngy 12 thng 6 nm 2010
N TK: 627
C TK : 153
H tn ngi nhn hng : V Th Hng
n v nhn hng : Nguyn Th Hng
a ch : Cng ty c phn ma ng Ho Bnh
M kho : kho cng c dng c ph tng thay th
Xut ti kho : Ca cng ty
S lng

48

n Gi

Thnh tin

ST
T

Tn, nhn
hiu, quy cch

vt t
b

Cun Inox

M
s
c

n
v
tnh
D

Theo

Thc

yu cu

xut

530

530

Kg

3
42.000

Cng tin hng :

4
22.260.000
22.260.000

Cng thnh tin ( bng ch ) : Ba triu by trm tm mi nghn khng trm mi

hai ng./.
Xut ngy 12thng 6 nm 2010
Th trng n v
( K, h tn )

k ton trng

Ph trch cung tiu

( K, h tn )

( K, h tn )

Ngi nhn
( K, h tn )

4. K ton chi tit NVL

K ton chi tit NVL l cng vic hch ton kt hp gia kho v phng k
ton nhm theo di tnh hnh, nhp, xut, tn kho nguyn vt liu. Hin nay,
phng php hch ton chi tit nguyn vt liu m cng ty p dng l S s d.
Theo phng php ny cng vic c tin hnh nh sau :
kho : Vic hch ton chi tit nguyn vt liu c thc hin trn th kho.
Hng ngy, cn c vo chng t nhp xut vt t hng ho, th kho tin hnh kim
tra i chiu s thc, nhp, thc xut sau ghi vo th kho theo ch tiu s lng,
th kho do k ton lp cho tng th tng loi vt liu tng kho v giao cho th
kho ghi chp hng ngy. Mi th kho c m trn mt hoc mt s t s theo
khi lng nghip v pht sinh.
Cc phiu nhp, phiu xut sau khi dng lm cn c ghi th kho nh k 5
- 10 ngy/ln, th kho gi ln phng k ton.
49

C th cn c vo phiu nhp kho 135/11 ngy 22/11/2008 cc phiu xut

kho s 31, 44, 51 th kho ghi vo th kho nh sau :
ng thi vi vic ghi th kho, th kho cn s dng s s d ghi chp s
tn kho cui thng ca tng th vt t hng ho theo ch tiu s lng.
phng k ton : nh k nhn vin k ton xung kho kim tra vic
ghi chp trn th kho ca th kho. Cui thng tnh n gi xut kho in vo cc
phiu xut kho nhp vo my. ng thi nhn s s d do th kho gi ln, k
ton ghi ct thnh tin vo s s d.

CNG TY C PHN MA NG

Mu s : 06 - VT

HO BNH

Theo Q : 1411 - TC/Q/CKT

Ngy 01 thng 11 nm 1993
ca b ti chnh

TH KHO
Ngy lp th : 15/11/2010
T s :1
Tn, nhn hiu, quy cch vt t : ng
n v tnh : Kg
M s :
TT

Chng t
S
Ngy

Din gii

Ngy X N

50

S lng
Nhp Xut
Tn

hiu
160
40

Tn u nm
02/12 Nhp
11/12 Xut
Cng

Ngi ghi s

900
2500
2500
5000 4000 1900
Ngy 15 thng 11 nm 2010
K ton trng

(K, h tn)

(K, h tn)

Gim c
(K, h tn)

BNG K TNG HP NHP NGUYN VT LIU

Thng 11 nm 2010
ST
T
01
02
03

Din gii
Ghi c TK 111
Ghi c TK 112
Ghi c TK 331
.......................
Cng

TK 152.1

TK 152.2

2.540.000.000
1.260.000.000
990.000.000
.
6.546.200.000

51

950.000.000
1.800.000.000
300.000.000
......................
3.050.000.000

TK 152.3
500.000.000
1.200.000.000
..........................
.
1.700.000.000

BNG K TNG HP XUT NGUYN VT LIU

Thng 12 nm 2010
STT
01

02
03

TK c
TK n
TK 621
- TK 621.1
- TK 621.2
- TK 621.3
TK 627
- TK 627.1
- TK 627.3
TK 642
- TK 642.1
Cng

TK 152.1

TK 152.3

3.450.000.000
2.110.000.000
1.414.700.000

1.050.000.000
980.000.000
1.070.000.000

170.000.000
160.000.000
150.200.000

322.000.000
4.605.520.000

580.000.000
850.000.000
147.200.000
2.058.200.000

6.974.700.000

TK 152.3

Bng tng hp Nhp-Xut-Tn kho Nguyn vt liu m cho tng kho ,chi tit
cho tng danh im , tng loi vt liu , mi danh im c theo di trn mt
dng ca bng . N theo di c v s lng v gi tr ca tng loi Nguyn vt liu
Nhp-Xut-Tn kho trong thng .

52

S liu tng hp trn "Bng tng hp Nhp-Xut-Tn kho Nguyn vt liu "
c k ton i chiu vi s liu trn th kho cu th kho .
T s liu trn th kho , k ton Nguyn vt liu lp S s d vo cui
thng .S s d c lp theo di cho mt nm ,mi thng c theo di trn 1
ct vi hai ch tiu:s lng v s tin . Mi danh im vt t c theo di trn 1
dng .
VD: Da vo th kho t s 08 thng 11 nm 2010 theo di cho Nguyn vt
liu chnh l ma im 152001 .
S d u thng ca th kho s l s d u thng 11 v cui thng trn th
kho s l s d u thng 12 trn s s d .
Khi lp xong s s d ta s i chiu vi Bng tng hp Xut-Nhp-Tn trong thng
11/2010 ca kho ma .S lng , thnh tin , d u thng, d cui thng trn Bng tng
hp phi bng s lng thnh tin ,d u thng 11 v 12 trn S s d

53

BNG K TNG HP NHP-XUT-TN KHO NVL

Kho ma thng 11 nm 2010

Loi ma n

Ma

trng
Ma en

Cng

gi

D u thng
Lng
Tin

Nhp trong thng

Lng
Tin

Xut trong thng

Lng
Tin

D cui th
Lng
T

10.000

35.000

40.000

964.800.0

5.000

11

20.000

00
526.220.0

5.000

240.000.000
5.000

840.000.000
20.000

119.000.000
3.315.500.0

476.000.000
6.546.200.0

00
6.974.700.

00

00

000

54

2.

S hch ton chi tit nguyn vt liu

Th kho

S s d

Chng t xut

Chng t nhp

S chi tit
(S TK)

55

S S D KHO MA

ST Danh

Tn vt

T
im
t
01 15200 Ma
1
trng
02 15200 Ma en
2

n D u thng 1/04
Lng
Tin
gi
8.500

D u thng 2/04
Lng
Tin

D u thng 3/04
Lng
Tin

10.000

5.000

115.200.000

3.000

68.780.000

204.000.000
5.500

240.000.000
5.000

131.000.000

03
04

56

119.000.000

5. Quy trnh x l trn my tnh

Sau khi nhp xong cc chng t nhp xut v cc d liu lin quan khc,
my t ng chy theo chng trnh, cho php in ra cc s tng hp, s chi tit v
cc bo co.
Bng k chng t, thc cht l s chi tit TK 152,153,331ghi chp ton b
cc ln nhp nguyn vt liu v cc ti khon i ng lin quan s khng ch cho
php k ton theo di tnh hnh s dng nguyn vt liu m cn cho php theo di
tnh hnh cng n, nguyn vt liu chim trong cc khon mc chi ph, tuy nhin
s chi theo di ch tiu gi tr.
Ni dung ca s nh sau :
Vi mi ti khon i ng vi TK 152 hp theo chng t s c trnh by
vo cng mt nhm theo chi tit ca n. Ti khon i ng vi TK 154 c trnh
by theo th t cng vic. Ti khon i ng TK 331 trnh by theo tng i tng
cng n. Cc ti khon chi ph th trnh by theo cc i tng chu chi ph vo
tng phn xng.
- S nht k chung : y l s k ton tng hp phn nh tt c cc nghip
v kinh t pht sinh trong k theo trnh t thi gian, ng thi thc hin phn nh
quan h i ng ti khon (theo nh khon k ton) phc v cho vic ghi s
ci.
S ci : L s k ton tng hp phn nh cc nghip v kinh t pht sinh
trong nin k ton theo ti khon k ton c quy nh trong h thng ti
khon k ton p dng cho doanh nghip. S ci TK 152 ghi chp cc nghip v k
ton pht sinh lin quan n TK 152 trong c nin k ton.

57

CNG TY C PHN MA NG
HO BNH

NHT K CHUNG
T 1/2 - 29/2/2010
NT

Chng t

ghi

ghi

NT

Din gii
S trang trc

S tin

s ci SHTK

chuyn sang

1/2

621
152
1521
133
331
1521
133
111
621

Xut xi mng
Mua vng bi

2/2

2/2

6305
Mua khu trang
Xut vng bi

3/2

3/2

6305

1521
621
1521
1521
133
331
1521
133

xut khu trang

Mua xi mng
4/2

4/2

Mua cc loi
cun Inox
3*1240
Cng chuyn

5/2

3385000
92800000
9280000
102080000
33060500
1653025
34713525
9280000
9280000
34713525
34713525
2708000
270800
2978800
37010000
3701000

111

40711000

trang sau
s trang trc

227861850

227861850

chuyn sang

227861850
43234956
2161747.8

227861850

1521
133
111
621

Mua cc loi
5/2

3385000

cuc chim
Xut x cao su
58

45396703.8
2978800

331
621

Xut cc loi
cuc chim
6/2
8/2

6/2
8/2

111
1521
133
331
1521
133
331
1522
133
111
621
1521
621

Mua cc loi x
nha
Mua vng bi
6305
Mua cc loi

9/2

9/2

ng nha
Xut bng cht

10/2
11/2
15/2

10/2
11/2
15/2

Xut cc loi
can nha

1521
1522
133
111
621

Mua cc loi
phch cm
Xut cc loi
ng nha
Cng chuyn

2978800
32245500
32245500
265103822
26510382.2
291614204.2
46701000
4670100
51371100
7221176
722117.6
7943293.6
51371100
51371100
291614204.2
291614204.2
3987000
398700
4385700
7943293.6

1522

trang sau
S trang

7943293.6
1014725749 1014725749

trcchuyn

18/2
22/2

18/2
22/2

23/2

23/2

24/2

24/2

26/2

26/2

sang
Xut kho cc

621

loi thanh ren

Xut cc loi

1522
1522
133
111
621

cht tr lng
Xut kho khun

1522
621

kp lim

1521
642

Mua cc loi
cht tr lng

59

1014725749 1014725749
1205818
1205818
444082
40590.5
484672.5
484672.5
484672.5
445139109
445139109
750420

xut VL dng
cho QLDN

Xut cc loi

152
1522
133
111
1521
133
331
621

gang tay
Xut cc loi

1521
621

khu trang
Tng

1522

mua cc loi
28/2

28/2

gang tay
Mua cc loi
khu trang

29/2

29/2

Ngi lp
(k,h tn)

750420
395400
39540
434940
203101000
20310100
223411100
22341000
22341000
434940
1709412421

K ton
(k,h tn)

60

434940
1709412421

Th trng n v
(k,h tn)

CNG TY C PHN MA NG
HO BNH

S CI
Tn ti khon : NLV chnh
S hiu

Trang s : 2.01

:1521

VT :ng
NT

chng t

S tin

ghi
s

SH NT

2/2
3/2

1/2
2/2
3/2

4/2

4/2

Din gii
S trang trc chuyn sang
Xut ng
Mua than
Xut giy
Mua kali
Mua m
Cng chuyn trang sau

Trang s

TK

NKC

621
111
621
331
111

C
3385000

42340500
42340500
2708000
37010000
82058500 45725500

Ngy 29 thng 11 nm 2010

61

Ngi lp
(k,h tn)

K ton
(k,h tn)

62

Th trng n v
(k,h tn)

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

CNG TY C PHN MA NG
HO BNH

S CI
Tn ti khon : NLV ph
S hiu

Trang s : 2.02

:1522

VT :ng
NT

chng t

ghi s SH

NT

9/2
11/2
15-/2
18/2
22/2
23/2
28/2
29/2

9/2
11/2
15/2
18/2
22/2
23/2
28/2
29/2

Trang
Din gii
S trang trc chuyn sang
Mua cc loi x nha
Mua vng bi 6305
Xut cc loi x nha
Xut cc loi vng bi 6305
Mua cc loi can nha
Xut cc loi can nha
Mua cc loi khu trang
Xut cc loi khu trang

TK

s NKC
111
111
621
621
111
621
111
621

S tin
N

7209944
3987000
7209944
1205818
444083
444083
395400
395400
1203642

Cng chuyn trang sau

Ngi lp
(k,h tn)

Nguyn Th Minh C 4.4 K3

K ton
(k,h tn)

7 9255245
Ngy 25 thng 11 nm 2010
Th trng n v
(k,h tn)

Chuyn tt nghip

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

PHN 3:
MT S KIN
NHM HON THIN CNG TC K TON NGUYN VT LIU TI

CNG TY C PHN MI NG HO BNH

1. NHN XT, NH GI CHUNG V CNG TC K TON NGUYN VT
LIU CNG TY C PHN MA NG HO BNH

T khi thnh lp cho n nay, tri qua hn 3 nm phn u v cnh tranh trn
th trng, cng ty hon thin v pht trin c v quy m v trnh qun l. Sn
phm ca Cng ty to ra cng to c uy tn vi khch hng v c ch ng vng
chc trong ngnh cng ngh thc phm ca nc ta hin nay.
Trong iu kin nn kinh t th trng cnh tranh ngy cng tr nn gay gt,
bc u Cng ty gp khng t kh khn th thch trong li phi cnh tranh
vi nhiu n v khc trong cng ngnh. Trc tnh hnh , Cng ty u t trang
thit b, nng cao tay ngh. n nay cng ty t tiu chun cao i ng lao ng
c trnh , cc sn phm do cng ty sn xut phong ph v thc n mu m,
khng ngng chim lnh th trng p ng nhu cu ca khch hng v gi c v
cht lng.
Cng ty C phn ma ng Ho Bnh ph chim t trng ln trong gi thnh
sn phm. V vy, vic t chc tt cng tc k ton ni chung, c bit l cng tc k
ton nguyn vt liu c ngha quan trng trong vic tit kim chi ph nguyn vt
liu m theo l tit kim chi ph sn xut h gi thnh sn phm ca cng ty.
Qua thi gian thc tp ti Cng ty em nhn thy cng tc qun l v hch ton
nguyn vt liu ti cng ty c mt s u im sau :
- Th nht trong cng tc qun l nguyn vt liu
Cng ty t chc qun l nguyn vt liu mt cch cht ch, khoa hc. Bng
cch phn cng phn nhim trong tng khu u c cc phng ban, cc b phn
chuyn trch m nhim, gn c trch nhim ca tng ngi i vi phn vic ca
Nguyn Th Minh C 4.4 K3

Chuyn tt nghip

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

mnh cho nn mi cng vic u c tin hnh nhanh chng v mang li hiu qu
cao.
* V khu thu mua nguyn vt liu : Cng ty t chc c mt i ng lao ng
c trnh . V vy, nhu cu v vt liu cho sn xut ch bin lun c p ng
mt cch y kp thi. Mt khc cc ho n, chng t v thu mua nguyn
vt liu cng c p ng mt cch y kp thi. Cc ho n, chng t v thu
mua nguyn vt liu cng c theo di, qun l mt cch d dng, thun tin v c
h thng.
* Khu s dng : Trong khu s dng qun l kh cht ch. Mi nhu cu s
dng u c phiu ngh v c phng cung ng thng qua. V vy nguyn vt
liu c s dng ng mc ch, t lng ph.
* V ti chnh k ton n v nguyn vt liu
Hng thng, hng qu cng ty c tin hnh phn tch tnh hnh thc hin k
hoch thu mua vt liu tnh hnh tng gim chi ph vt liu so vi nh mc calo dinh
dng.
- Th hai : Trong cng tc k ton.
B my k ton ni chung v c bn p ng yu cu hch ton, phn nh
v gim st c tnh hnh s dng nguyn vt liu, lao ng, tin vn, thu
nhp.....Doanh nghip phn ln tun th theo ch k ton hin nay ang chun b
p dng chun mc mi ban hnh trong cng tc hch ton. Vic hch ton hng tn
kho theo phng php k khai thng xuyn v nh gi vt liu theo phng php
ch danh ni chung l rt ph hp vi iu kin ca doanh nghip.
C s vt cht c trang b phng k ton kh hin i phc v cho cng
tc k ton my. V vy s kt hp gia k ton tng hp v k ton chi tit di tnh
hnh thc Nht k chung pht huy cao .
Cng ty hch ton ghi chp ban u thc hin y cc th tc nhp xut
n v s dng cc chng t cng nh trnh t lun chuyn ca chng t theo ng
quy nh ca Ban ti chnh ban hnh. Cng ty xy dng c h thng doanh

Nguyn Th Minh C 4.4 K3

Chuyn tt nghip

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

nghip cho tng loi nguyn vt liu thc hin ci t trong chng trnh k ton,
ph hp vi cng tc k ton my cng ty

* Cng vi mt t c nh trn th bn cnh vn cn c nhng tn ti,

nhng hn ch nht nh cn c to iu kin hon thin pht huy nhng mt
mnh ca mnh nh sau :
- V cng tc qun l nguyn vt liu : Nguyn vt liu khng xy dng k hoch d
tr m thng mua trc tip khi nhn thy pht sinh nhu cu mt loi nguyn vt liu
no v vy mc d trong iu kin hin nay th nh cung cp sn sng p ng
ngay. Nhng trong trng hp c s bin (v d v gi c) hoc s khan him v
loi nguyn vt liu no th cng ty c th phi chu thit thi (nh b p gi)
hoc khng th p ng yu cu v nguyn vt liu cho sn xut dn n s bin
ng v gi sn phm.
* V hch ton chi tit : Phng php hch ton chi tit m Cng ty ang s
dng khng theo mt phng php nht nh nh nghin cu.
Ngoi ra Cng ty i ng k ton vin c s lun phin trong vic m nhn
mi phn k ton iu gip cho mi nhn vin k ton nm bt mt cch tng
qut cc k ton cng ty v tt c mi phn hnh k ton, gip cho cng tc k ton
khng b gin on trong trng hp c ngi ngh vic t xut th c ngi thay
th. Tuy nhin s khng tn dng c nhng kh nng c th pht huy do quen
cng vic v c th c nhng sng to c rt kinh nghim t thc tin khi nhn
vin m nhn mi phn hnh . Mt khc phi lm quen vi cng vic sau mi ln
lun phin.
2. MT S KIN XUT NHM HON THIN CNG TC HCH TON
K TON NGUYN VT LIU CNG TY C PHN MA NG HO BNH

T nhng kin thc l lun c trang b trong nh trng kt hp vi thi

gian thc tp cng ty ti xin mnh dn xut nhng kin sau y.
2.1. V vic phn loi nguyn vt liu
Nguyn Th Minh C 4.4 K3

Chuyn tt nghip

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

i vi Cng ty sn xut ni chung nguyn vt liu, cng c dng c bao gm

rt nhiu loi. Chnh v vy vic phn loi nguyn vt liu tr thnh yu cu tt yu
trong cng tc qun l, mt cng vic cn thit phi lm i vi mi doanh nghip
sn xut ch bin thc phm nhm qun l mt cch cht ch v hch ton chi tit
i vi tng loi nguyn vt liu. Nhng thng tin v tnh hnh tng gim nguyn vt
liu s l c s m bo cho vic ra cc quyt nh qun tr.
Trn thc t Cng ty C phn ma ng Ho Bnhs phn loi nhng cha
chi tit ton b nguyn vt liu ca doanh nghip mi ch c phn thnh nguyn
vt liu chnh v nguyn vt liu ph. Trong khi yu cu qun l n v vi mi
loi nguyn vt liu khc nhau v mi loi nguyn vt liu khc nhau.
Mi loi t ra yu cu qun l khc nhau nn cn phi c theo di ring,
c bit i vi nhng doanh nghip c chng loi nguyn vt liu phong ph th nn
phn loi c th hn s lm n gin cng tc hch ton.
Khi phn loi cn c vai tr, cng dng ca n trong qu trnh sn xut kinh
doanh hng cho ph hp c th.
Nguyn vt liu chnh l nhng nguyn vt liu tham gia ch bin thnh sn
phm gm ma,than bn.
Nguyn vt liu ph l nhng vt liu khng tham gia cu thnh nn thc th
chnh ca sn phm m ch c tc dng b tr lm tng cht lng sn phm bao
gm : men,ho cht, vi.
Ph tng thay th : L nhng chi tit ph tng my mc thit b thay th sa
cha my mc thit b phng tin vn ti trong doanh nghip.
Vi cch phn loi nh trn c th m chi tit cho TK 152
TK 1521 : Vt liu chnh
TK 1522 : Vt liu ph
iu ny i vi cng ty l c th thc hin c v cn thit v hin nay s
lng nguyn vt liu cng ty cn rt ln v nhiu loi.
Trn y l mt vi kin xut vi mong mun gp phn hon thin hn
na cng tc k ton nguyn vt liu ti Cng ty. Mong rng trong thi gian ti vic
Nguyn Th Minh C 4.4 K3

Chuyn tt nghip

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

t chc cng tc k ton ni chung v k ton nguyn vt liu ni ring s phc v

hiu qu hn na cho vic ra quyt nh gp phn thc y sn xut cng c li v tr
v c ch ng vng chc trn th trng.

KT LUN
Trong thi gian thc tp ti Cng ty C Phn ma ng Ho Bnh gip em
vn dng nhng kin thc trang b nh trng vo thc t, ng thi gip cng c
kin thc c hc. Hn th na chng trnh thc tp cn o to cho sinh vin
chng em c nhng kinh nghim lm k ton c th vng tin khi ra cng tc.
Nay hon thnh da trn c s l lun ti nh trng c thc t hot ng
k ton ti Cng ty C Phn ma ng Ho Bnh Nhng kin ngh nu trn khng
phi l nhng pht hin mi m ch l nhng ni dung nhm b sung cho cng tc
qun l v hch ton k ton c hon thin hn. Bi v y l mt vn ht sc
rng ln v phc tp. Hn na, gia thc t v l lun c mt khong cch nht nh
nn bo co ny khng trnh khi nhng thiu st. Em rt mong nhn c s ch
bo hng dn ca thy co gio trong khoa bo co ca em c hon thin hn
Cui cng em xin chn thnh cm n thy gio vo cc anh ch phng k ton
ca Cng ty C phn ma ng Ho Bnh tn tnh hng dn v gip em
trong sut qu trnh thc tp nghin cu v hon thin chuyn ny.
Sinh vin thc hin

Nguyn Th Minh

Nguyn Th Minh C 4.4 K3

Chuyn tt nghip

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

NHN XT CA GIO VIN HNG DN

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Nguyn Th Minh C 4.4 K3

Chuyn tt nghip

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

NHN XT CA N V THC TP
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Nguyn Th Minh C 4.4 K3

Chuyn tt nghip

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

B GIO DC V O TO
TRNG CAO NG BCH KHOA HNG YN
KHOA KINH T _ B MN K TON

NGUYN TH MINH

CHUYN TT NGHIP

K TON NGUYN VT LIU CNG C DNG C

TI CNG TY C PHN MA NG HO BNH
Nguyn Th Minh C 4.4 K3

Chuyn tt nghip

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

HNG YN NM 2011

B GIO DC V O TO
TRNG CAO NG BCH KHOA HNG YN
KHOA KINH T _ B MN K TON
------------------

CHUYN TT NGHIP

K TON NGUYN VT LIU CNG C DNG C

TI CNG TY C PHN MA NG HO BNH

Ngi hng dn: NGUYN HI H

Ngi thc hin: NGUYN TH MINH
Sinh vin lp: C 4.4K3
Chuyn ngnh: K TON
Nin kho: 2008 2011

Nguyn Th Minh C 4.4 K3

Chuyn tt nghip

Trng Cao ng Bch Khoa Hng Yn

GVHD:Nguyn Hi H

HNG YN NM 2011

Nguyn Th Minh C 4.4 K3

Chuyn tt nghip