Chng 7

VON SAN XUAT KINH DOANH CUA DOANH NGHIEP XAY DNG

KHAI NIM VN TRONG SN XUT KINH DOANH XAY DNG

Toan bo von cua doanh nghiep xay dng ton tai di cac hnh thc khac nhau, c s dung vao muc ch san xuat va kinh doanh, bao gom: Nguon nguyen lieu; Tai san co nh san xuat; Nhan lc; Tien, ngan phieu; Thong tin; uy tn.

PHAN LOAI VON SAN XUAT

Theo y ngha: Von phap nh; Von ieu le; Von huy ong. Theo tnh chat hoat ong: Von co nh; Von lu ong.

A- VON CO NH TRONG XAY DNG

La bo phan cua von san xuat, gi chc nang la t lieu san xuat. Tham gia nhieu lan vao qua trnh san xuat: Van gi nguyen hnh dang ban au; Giam dan gia tr theo thi gian va so lan tham gia vao qua trnh san xuat. Thoa man 2 ieu kien (theo quy nh cua Bo TC): Co gia tr >= 10.000.000 ong; Co thi gian s dung >= 1 nam.

1-THANH PHAN VA C CAU TSC

Theo tnh chat cua TSC: TSC hu hnh (at, nha ca, may moc, dung cu, thiet b); TSC vo hnh (CP thanh lap, sang tac , ban quyen, b quyet cong nghe, uy tn, thng hieu); TSC thue tai chnh. Theo cong cu kinh te TSC tham gia san xuat; TSC khong tham gia san xuat. Theo tnh hnh s dung: TSC ang dung; TSC cha dung; TSC ch thanh ly.

2 -THANH PHAN CUA TSC

(theo cong cu kinh te)

KHONG THAM GIA VAO SX

TAI SAN CO NH

THAM GIA VAO SX

VAN PHONG LAM VIEC

NHA THUOC TS C.TY

C.T PHUC VU Y TE, GIAO DUC

PHAN XNG, GARAGE

MAY MOC, THIET B C GII THIET B, ONG LC

C.T PHUC VU VAN HOA

PHNG TIEN VAN TAI

MAY MOC, D. CU TH NGHIEM

3 -ANH GIA TAI SAN CO NH Muc ch: xac nh va phan tch toan bo TSC cua doanh nghiep ve mat so lng, tnh trang ky thuat, va gia tr. Ch tieu anh gia: Hien vat (hao mon ky thuat) Gia tr.

4- ANH GIA TSC VE MAT HAO MON KY THUAT

Dung phng phap th nghiem, trc quan, kinh nghiem e anh gia TSC, co 2 cach anh gia: anh gia tng bo phan rieng le: theo tng ch tieu vat ly (o hao mon, tuoi tho, o on nh). anh gia tong the tnh trang hao mon ky thuat cua TSC

5 -ANH GIA TSC THEO CH TIEU GIA TR

1- Theo nguyen gia cua TSC (G) G = G0 + CVC + CL + CK + CSC,HH

Trong o: G0 - Gia goc ni mua. CVC- Chi ph van chuyen. CL - Chi ph lap at. CK - Chi ph ang ky. C SC.HH - Chi ph sa cha, hien ai

5- ANH GIA TSC THEO CH TIEU GIA TR (tt)

2- Theo nguyen gia a tr khau hao (GCL)

Trong o:
N

GCL

M CB * n Gd Ai Gd Gd 100 i 1

Ai tong so tien a khau hao t khi s dung; i 1 Ai so tien trch khau hao nam th i; MCB mc khau hao c ban hang nam,(%); n - so nam s dung tai san co nh.

5- ANH GIA TSC THEO CH TIEU GIA TR (tt)

3- Theo gia tr anh gia lai: la so sanh gia tr cuaTSC ang s dung vi gia tr cua TSC trang thai con mi nguyen,

4- Gia tr anh gia lai a khau hao

theo cung mat bang gia tai thi iem anh gia Do tien bo khoa hoc ky thuat gia anh lai tai san co nh thng thap hn gia tr ban au. Tr trng hp co bien ong gia ca, ty gia hoi oai (vi tai san co nh mua bang ngoai te)
Gia tr anh gia lai a khau hao la gia tr con lai cua tai san co nh trong so ke toan doanh nghiep sau khi anh gia lai.

6 - HAO MON TSC

Khai niem: Gia tr va chat lng cua TSC b giam dan trong qua trnh san suat ao thai. Hnh thc: Hao mon hu hnh: hao mon ve mat vat ly do vat lieu, cong nghe, ma sat, nhiet o, moi trng Hao mon vo hnh: chat lng cua TSC khong thay oi nhng gia tr TSC b giam, do tien bo cua KH-KT lam cho tang nang suat, giam chi ph tao ra TSC va tnh nang ky thuat cua TSC

HAO MON VO HNH TSC

1- Hao

Hao mon vo hnh la s giam gia cua tai san co nh theo thi gian, do hai nguyen nhan: Do nang suat lao ong xa hoi ngay cang tang nen gia tr tai san co nh ngay cang re i, Do tien bo khoa hoc - ky thuat phat trien, cong cu may moc, thiet b ngay cang hien ai hn 2- Tac hai cua hao mon vo hnh: TSC b lac hau, tien khau hao cha kp thu hoi; Gay lang ph nguyen, nhien vat lieu, hieu qua kem, neu tiep tuc s dung TSC nay.

mon vo hnh

7- BIEN PHAP GIAM TON THAT HAO MON HU HNH TSC

Nhom 1: TANG THI GIAN S DUNG TSC Tang so ca lam viec cua TSC; Giam thi gian ngh trong mot ca lam viec; Giam thi gian sa cha, di di Nhom 2: GIA TANG CNG O S DUNG CUA TSC ng dung phng phap va cong nghe tien tien trong cong tac xay lap; Nang cao ty le cau kien lap ghep trong cong trnh; Nang cao mc o c gii hoa va hien ai hoa trong XD; Nang cao trnh o tay nghe CN s dung TSC To chc tot cong tac bao quan, duy tu, sa cha TSC.

8- KHAU HAO TSC

Khai niem: la qua trnh bu ap gia tr hao mon cua TSC theo mot mc quy nh trong ke hoach. K= (GB + GTD - GTL) +S = KCB + S Trong o: K - tong so tien can khau hao cua moi tai san co nh. GB - gia tr ban au cua tai san co nh GTD - gia tr cua cac cong viec lien quan en viec thao d, van chuyen tai san co nh. GTL - gia tr thanh ly cua tai san co nh (gia tr ao thai) S - tong chi ph sa cha ln trong suot i tai san co nh (khau hao sa cha ln). S = (Chi ph sa cha mot lan) x (so lan sa cha ln).

CAC PHNG PHAP TNH KHAU HAO I Cac phng phap tnh khau hao (theo ly thuyet) 1. PP khau hao ng thang; 2. PP khau hao theo tong ky so; 3. PP khau hao giam dan eu; 4. PP khau hao giam dan theo ty le kep. II - Cac phng phap khau hao (theo thc te) 1. PP khau hao ng thang; 2. PP khau hao theo s d gim dn co ieu chnh; 3. PP khau hao theo so lng, khoi lng san pham.

PHNG PHAP KHAU HAO NG THANG La PP khau hao ma mc khau hao tuyet oi va tng oi hang nam khong thay oi Trch tien khau hao (mc khau hao tuyet oi):
MK = (GB + GTD GTL) T + S T = KCB+ KS

Mc khau hao: (khau hao tng oi)

MK M= GB *100(%);
KCB MCB =

GB

*100(%);

MSC =

KS GB

*100(%)

VON LU ONG (VL) TRONG XD

Khai niem: la bo phan cua von san xuat kinh doanh, sau moi chu ky san xuat c thu hoi di dang tien te.

TM DT SX SP TM
Nguon hnh thanh:
VL = TSL N NGAN HAN

VL t co khi thanh lap doanh nghiep VL hnh thanh trong qua trnh hoat ong Mot phan li nhuan; Mot phan quy phat trien SX cua doanh nghiep; Cac khoan n on nh (lng, thue, khau hao, tien thng, li nhuan cha

chia) VL i vay.

NGUYEN VAT LIEU CHNH

VL TRONG D TR SX BAN THANH PHAM VAT LIEU PHU VA NGUYEN VAT LIEU

VAT RE TIEN MAU HONG

VON LU ONG

CONG TRNH, HANG MUC ANG XD D DANG

VL TRONG SAN XUAT

THANH PHAN VA C CAU VL

CH PH CH PHAN BO

VON TRONG THANHTOAN (CT A NGHIEM THU)

VL TRONG LU THONG

TIEN TE (CAC DANG)

CAC CH TIEU S DUNG VL

So lan chu chuyen cua VL: Mc o s dung von:
Msd = Lcc=

G
Vbq

Vbq G
N= T Lcc

Thi gian 1 lan chu chuyen:

G : gia tr san lng XL ban giao trong ky Vbp: VL bnh quan trong ky T : so ngay trong ky

CAC BIEN PHAP TANG TOC O CHU CHUYEN VL

Cung ng vat t ung chung loai, kp thi phu hp vi tien o thi cong; Rut ngan thi gian thi cong, nhanh chong hoan thien ho s nghiem thu, ban giao cong trnh; Hoan thien cong tac thanh quyet toan cong trnh.

HIEU QUA CUA VIEC TANG NHANH TOC O CHU CHUYEN VON 1- Trong ieu kien von khong oi:
Tang he so luan chuyen von tang gia tr san lng
G = VBQ (N1 N2)

G - phan gia tang gia tr san lng. N1, N2 - so vong quay cua VL ky trc va ky sau. VBQ so VL s dung bnh quan trong ky. 2- Trong ieu kien gia tr san lng khong oi: Tang toc o chu chuyen von tiet kiem c VL t tv 2 VL v1 T VL - lng VL tiet kiem c. tv1 ,tv2 o dai mot vong lu chuyen cua ky trc va ky sau. T- thi gian cua ky ang xet.