Kế toán nguyên vật liệu công cụ dụng cụ ở công ty TNHH XDTM và DV Thành Tú

Bo co thc tp tt nghip
GVHD: on Th Lnh
Lun vn
:
http://lamketoan.edu.vn/
XEM CHI TIT TI
K ton nguyn vt liu

cng c dng c cng
ty TNHH XDTM v DV
Thnh T
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GVHD: on Th Lnh
LI M U
Trong nn kinh t th trng ang din ra si ng nh hin nay, mun
thch ng v ng vng c yu cu ra cho cc doanh nghip l phi vn
ng ht mnh, sng to trong cng tc qun l, tng nng sut, nng cao cht
lng sn phm, s dng c hiu qu cc ngun lc. K ton gi vai tr tch cc
trong vic qun l ti sn v iu hnh mi hot ng sn xut ca doanh
nghip.
Trong hot ng sn xut kinh doanh, mi sn phm vt cht u c cu
thnh t nguyn, vt liu, n l yu t khng th thiu trong qu trnh sn xut.
Trong qu trnh sn xut ni chung u c mc tiu l lm th no tit kim
chi ph, thu li li nhun cao nht.
thc hin mc tiu trn i hi cng tc k ton nguyn, vt liu phi
cht ch, khoa hc. y l cng vic quan trng qun l, d tr, cung cp kp
thi nguyn vt liu cn thit cho sn phm, nng cao hiu qu s dng vt t.
iu ny gip cho cc doanh nghip c c s tn ti v pht trin v t mc
tiu li nhun ti a.
Nhn thc c iu ny, sau thi gian ngn tm hiu thc tp v cng tc
k ton Cng ty TNHH XDTM v DV Thnh T em chn ti:K ton
nguyn vt liu-cng c dng c trong doanh nghip.
Ni dung ti gm c ba chng:
Chng 1: C s l lun v nguyn vt liu-cng c dng c.
Chng 2: Thc trng vn nguyn vt liu-cng c dng c Cng ty
TNHH XDTM v DV Thnh T
Chng 3: Hon thin k ton nguyn vt liu-cng c dng c, bin php
nng cao hiu qu qun l v s dng nguyn vt liu-cng c dng c ti Cng
ty TNHH XDTM v DV Thnh T
Trong thi gian thc tp v vit bo co mc d c rt nhiu c gng
nhng do trnh v kh nng cn hn ch. Trong khi thi gian tm hiu v
tip cn thc t qu ngn. Bn thn khi trnh khi nhng thiu st nht nh.
Knh mong thy c hng dn, Ban Gim c v cc anh, ch phng k ton-ti
chnh Cng Ty gp chuyn hon thin hn.
Em xin chn thnh cm n thy c gio t k ton, gio vin hng dn
on Th Lnh, ban lnh o Cng Ty, phng Ti chnh-K ton tn tnh
gip em trong qu trnh thc tp v hon thin bo co ny.
Qung Nam, ngy 15 thng 04 nm 2009
Sinh vin thc tp:
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GVHD: on Th Lnh
L Th Kim Hiu
CHNG 1: C S L LUN
NGUYN VT LIU - CNG C DNG C
1.1. Khi nim - c im - yu cu qun l v nhim v k ton
nguyn vt liu - cng c dng c
1.1.1. Khi nim, c im, yu cu qun l NVL
1.1.1.1. Khi nim
Nguyn vt liu ca doanh nghip l nhng i tng lao ng mua ngoi
hoc t ch bin dng ch yu cho qu trnh ch to ra sn phm.
1.1.1.2. c im
Nguyn vt liu l khi tham gia vo tng chu k sn xut v chuyn ha
thnh sn phm, do gi tr ca n l mt trong nhng yu t hnh thnh nn
gi thnh sn phm.
- V mt gi tr: gi tr ca nguyn vt liu khi a vo sn xut thng c
xu hng tng ln khi nguyn vt liu cu thnh nn sn phm.
- V hnh thi: Khi a vo qu trnh sn xut th nguyn vt liu thay i
v hnh thi v s thay i ny hon ton ph thuc vo hnh thi vt cht m
sn phm do nguyn vt liu to ra.
- Gi tr s dng: Khi s dng nguyn vt liu dng sn xut th nguyn
vt liu s to thm nhng gi tr s dng khc.
1.1.13. Yu cu qun l
- Tp trung qun l cht ch, c hiu qu vt liu trong qu trnh thu mua
d tr bo qun v s dng.
- Trong qu trnh sn xut kinh doanh, t chc hch ton nguyn vt liu
cht ch v khoa hc l cng c quan trng qun l tnh hnh thu mua nhp,
xut, bo qun s dng vt liu.
- Tng cng cng tc kim tra, kim sot, kim k nh k nhm ngn
chn cc hin tng tiu cc.
1.1.2. Khi nim, c im, yu cu qun l cng c dng c
1.1.2.1. Khi nim
Cng c dng c l nhng t liu lao ng khng c cc tiu chun v
gi tr v thi gian s dng quy nh i vi ti sn c nh. V vy, cng c
dng c c qun l v hch ton ging nh nguyn vt liu.
1.1.2.2. c im
- Gi tr: Trong qu trnh tham gia sn xut gi tr cng c dng c c
chuyn dn vo chi ph sn xut kinh doanh.
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- Hnh thi: Tham gia nhiu chu k sn xut kinh doanh nhng vn gi
nguyn hnh thi vt cht ban u.
- Gi tr s dng: i vi cng c dng c th gi tr s dng t l nghch
vi thi gian s dng.
- Theo quy nh hin hnh nhng t liu sau y khng phn bit theo tiu
chun thi gian s dng v gi tr thc t k ton vn phi hch ton nh l cng
c dng c:
+ Cc loi bao b dng vt t hng ha trong qu trnh thu mua, bo
qun d tr v tiu th.
+ Cc loi bao b km theo hng ha c tnh tin ring.
+ Cc ln tri tm thi, gio, vn khun, gi lp, chuyn dng cho sn
xut lp t.
+ Nhng dng c ngh bng thy tinh, snh s, hoc qun o, giy dp
chuyn dng lao ng.
1.1.3. Nhim v k ton nguyn vt liu - cng c dng c
- Trn c s nhng chng t c lin quan k ton tin hnh ghi chp, phn
nh chnh xc, kp thi, s lng, cht lng v gi tr thc t ca tng loi tng
th nguyn vt liu, cng c dng c nhp, xut, tn tin hnh vo cc s chi tit
v bng tng hp.
- Vn dng ng n cc phng php hch ton vt liu, cng c dng c.
Hng dn kim tra cc b phn, n v thc hin y ch ghi chp ban
u v nguyn vt liu, cng c dng c.
- Kim tra vic thc hin k hoch thu mua, tnh hnh d tr v tiu hao vt
liu, cng c dng c. Pht hin v x l kp thi vt liu, cng c dng c tha,
thiu, ng, km phm cht, ngn nga vic s dng lng ph.
- tham gia kim k nh gi li vt liu, cng c dng c theo ch quy
nh ca nh nc, lp bo co k ton v vt liu, dng c phc v cho cng
tc lnh o v qun l, iu hnh phn tch kinh t.
1.2. Phn loi v nh gi nguyn vt liu - Cng c dng c
1.2.1. Phn loi nguyn vt liu - cng c dng c
1.2.1.1. Phn loi nguyn vt liu
C nhiu tiu thc phn loi nguyn vt liu nhng thng thng k ton
s dng mt s cc tiu thc sau phn loi nguyn vt liu:
- Nu cn c theo tnh nng s dng c th chia nguyn vt liu ra thnh
cc nhm:
+ Nguyn liu, vt liu chnh: L nhng nguyn vt liu cu thnh nn thc
th vt cht ca sn phm. (Cng c th l bn thnh phm mua ngoi). V d,
i vi cc doanh nghip dt th nguyn vt liu chnh l cc si khc nhau l
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GVHD: on Th Lnh
sn phm ca cc doanh nghip dt. ng l thnh phm ca nh my ng

nhng l nguyn liu chnh ca doanh nghip sn xut ko V vy, khi nim
nguyn vt liu chnh gn lin vi tng doanh nghip sn xut c th. Trong cc
doanh nghip kinh doanh thng mi, dch v khng t ra khi nim nguyn,
vt liu chnh, ph. Nguyn vt liu chnh cng bao gm c bn thnh phm
mua ngoi vi mc ch tip tc qu trnh sn xut ch to sn phm hng ha.
V d: Cc doanh nghip c th mua cc loi vi th khc nhau v
nhum, in nhm cho ra i cc loi vi khc nhau p ng nhu cu s dng.
+ Vt liu ph: l nhng loi vt liu khi tham gia vo qu trnh sn xut
khng cu thnh nn thc th vt cht ca sn phm m c th kt hp vi
nguyn, vt liu chnh lm thay i mu sc, mi v, hnh dng bn ngoi, lm
tng thm cht lng hoc gi tr ca sn phm.
V d: i vi doanh nghip dt th nguyn vt liu ph c th l cc loi
ch phm mu khc nhau dng nhum si, lm tng v p cho vi, i vi
doanh nghip may th vt liu ph l cc loi keo dn khc nhau, cc loi vi
p khc nhau nhm trang tr hoc tng thm bn ca qun o.
Vt liu ph cng c th c s dng to iu kin cho qu trnh ch
to sn phm c thc hin bnh thng hoc phc v cho nhu cu cng ngh,
k thut phc v cho qu trnh lao ng.
+ Nhin liu: l mt loi vt liu ph c tc dng cung cp nhit lng cho
qu trnh sn xut.
Nhin liu c th tn ti th lng nh xng, du, th rn nh cc loi
than , than bn v th kh nh ga
+ Ph tng thay th: l nhng vt t, sn phm dng thay th, sa cha
my mc, thit b, ti sn c nh, phng tin vn ti
V d: nh cc loi c, inh, vt, bulong thay th, sa cha my mc
thit b cc loi v, rut xe khc nhau thay th cho cc phng tin vn ti
+ Vt liu v thit b xy dng c bn: l nhng loi vt liu, thit b dng
trong xy dng c bn nh: gch, , ct, xi mng, st thp i vi thit b
xy dng c bn gm c thit b cn lp, khng cn lp, cng c, kh c v vt
kt cu dng lp t vo cng trnh xy dng c bn nh cc loi thit b
in, cc loi thit b v sinh.
+ Ph liu: L nhng phn vt cht m doanh nghip c th thu hi c
trong qu trnh sn xut, kinh doanh ca doanh nghip.
V d: Khi a vt liu chnh l vi vc ct, may thnh cc loi qun o
khc nhau th doanh nghip c th thu hi ph liu l cc loi vi vn hoc l
cc loi qun o khng ng cht lng, khng t yu cu b loi ra khi qu
trnh sn xut. Cch phn loi ny ch mang tnh tng i, gn lin vi tng
doanh nghip c th c mt s loi l vt liu ph, c khi l ph liu ca doanh
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nghip ny nhng li l vt liu chnh hoc thnh phm ca mt qu trnh sn

xut kinh doanh khc.
- Trng hp cn c vo ngun cung cp k ton c th phn loi nguyn
vt liu thnh cc nhm khc nh:
+ Nguyn, vt liu mua ngoi l nguyn vt liu do doanh nghip mua
ngoi m c, thng thng mua ca nh cung cp.
+ Vt liu t ch bin l vt liu do doanh nghip sn xut ra v s dng
nh l nguyn liu sn xut ra sn phm.
+ Vt liu thu ngoi gia cng l vt liu m doanh nghip khng t sn
xut, cng khng phi mua ngoi m thu cc c s gia cng.
+ Nguyn, vt liu nhn gp vn lin doanh l nguyn vt liu do cc bn
lin doanh gp vn theo tha thun trn hp ng lin doanh.
+ Nguyn, vt liu c cp l nguyn vt liu do n v cp trn cp theo
quy nh.
1.2.1.2. Phn loi cng c dng c
- Cng c dng c lao ng: dng c g lp, dng c ngh, dng c
qun l, dng c o bo v lao ng, khun mu, ln trai.
- bao b lun chuyn.
- ngh cho thu
1.2.2. nh gi nguyn vt liu - cng c dng c
1.2.2.1. nh gi nguyn vt liu - cng c dng c nhp kho
Nguyn, vt liu l mt trong nhng yu t cu thnh nn hng tn kho, do
k ton nguyn, vt liu phi tun th theo chun mc k ton hng tn kho.
Hng tn kho c tnh theo gi gc, trng hp gi tr thun c th c thc
hin thp hn gi tr gc th phi tnh theo gi tr thun c th thc hin c.
Gi tr thun c th thc hin c l gi bn c tnh ca hng tn kho trong
k sn xut kinh doanh bnh thng tr i chi ph c tnh hon thnh sn
phm v chi ph c tnh cn thit cho vic tiu th ng. Gi gc hng tn kho
bao gm chi ph mua, chi ph ch bin v cc chi ph lin quan trc tip khc
pht sinh c c hng tn kho thi im v trng thi hin ti. c th
theo di s bin ng ca nguyn, vt liu v tng hp cc ch tiu kinh t c
lin quan n nguyn, vt liu, doanh nghip cn thc hin vic tnh gi nguyn,
vt liu. Tnh gi nguyn vt liu l phng php k ton dng thc o tin t
th hin tr gi ca nguyn, vt liu nhp - xut v tn kho trong k.
Nguyn, vt liu ca doanh nghip c th c tnh gi theo gi thc t
hoc gi hch ton. Gi thc t ca nguyn, vt liu nhp kho c xc nh ty
theo tng ngun nhp, tng ln nhp c th sau:
- Nguyn vt liu mua ngoi:
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Tr gi thc t
ca NL, VL
ngoi nhp
GVHD: on Th Lnh
Gi mua trn ha
n (C thu NK
nu c)
Chi ph thu mua

Cc khon gim
(k c hao mn - tr pht sinh
trong nh mc)
khi mua NVL
+ Trng hp doanh nghip mua nguyn vt liu dng vo sn xut kinh

doanh hng ha, dch v chu thu (GTGT) theo phng php trc tip hoc
khng thuc i tng chu thu GTGT, hoc dng cho hot ng s nghip,
phc li d n th gi tr nguyn vt liu mua vo c phn nh theo tng gi
tr thanh ton bao gm c thu GTGT u vo khng c khu tr (nu c).
+ Trng hp doanh nghip mua nguyn vt liu dng vo sn xut kinh
doanh hng ha, dch v chu thu gi tr gia tng (GTGT) theo phng php
khu tr th gi tr ca nguyn vt liu mua vo c phn nh theo gi mua
cha c thu. Thu GTGT u vao khi mua nguyn vt liu v thu GTGT u
vo ca dch v vn chuyn, bc xp, bo qun c khu tr v hch ton
vo ti khon 133.
+ i vi nguyn vt liu mua ngoi bng ngoi t th phi c quy i ra
ng Vit Nam theo t gi giao dch.
Gi gc = Gi mua + Thu khng hon li (nu c) + Chi ph mua hng
(nu c) - Cc khon gim tr (nu c)
- Vt liu do t ch bin:
Tr gi thc t vt liu do t ch bin nhp li kho bao gm tr gi thc t
ca vt liu xut ra ch bin v chi ph ch bin.
Gi thc t
=
nhp kho
Gi thc t vt liu
Chi ph ch
+
xut ch bin
bin
- Vt liu thu ngoi gia cng:

Tr gi thc t vt liu thu ngoi gia cng nhp li kho bao gm tr gi
thc t ca vt liu xut ra thu ngoi gia cng, chi ph gia cng v chi ph
vn chuyn t kho ca doanh nghip i vi gia cng, v t ni gia cng v li
kho ca doanh nghip.
Gi thc t
=
nhp kho
Gi thc t thu
Chi ph gia +
+
ngoi gia cng
cng
Chi ph vn
chuyn
- Nguyn vt liu nhn gp vn lin doanh

Tr gi thc t nguyn vt liu nhn gp vn lin doanh, gp vn c phn l
gi thc t cc bn tham gia gp vn chp nhn.
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Gi
tha
= thun gia cc bn
tham gia gp vn
Gi thc
t nhp kho
Chi ph
+ lin quan (nu
c)
1.2.2.2. nh gi nguyn vt liu, cng c dng c xut kho

Khi xut kho nguyn vt liu s dng cho qu trnh sn xut thc t nguyn
vt liu xut dng. V nguyn vt liu c nhp kho thi im khc nhau
theo nhng ngun nhp khc nhau v theo gi thc t nhp kho khc nhau, nn
doanh nghip c th p dng mt trong cc phng php tnh gi sau:
- Phng php tnh theo gi thc t ch danh:
Phng php tnh theo gi thc t ch danh l xc nh gi xut kho tng
loi nguyn, vt liu theo gi thc t ca tng ln nhp, tng ngun nhp c th.
Phng php ny thng c p dng i vi doanh nghip c t loi mt
hng, cc mt hng c gi tr ln hoc mt hng n nh v nhn din c.
Gi tr hng
xut trong k
S lng hng xut

X
trong k
n gi xut
tng ng
- Phng php nhp sau - Xut trc (LIFO)

Phng php nhp sau - xut trc p dng da trn gi nh l hng tn
kho c mua sau hay sn xut sau th c xut trc v hng tn kho cn li
cui k l hng tn kho c mua hoc sn xut trc . Theo phng php
ny th gi tr hng xut kho c tnh theo gi ca l hng nhp sau hoc gn
sau cng, gi tr ca hng tn kho c tnh theo gi ca hng nhp kho u k
hoc gn u k cn tn kho.
- Phng php bnh qun gia quyn
Theo phng php bnh qun gia quyn, gi tr ca tng loi hng xut kho
c tnh theo gi tr trung bnh ca tng loi hng tn kho tng t u k v
gi tr tng loi hng tn kho c mua hoc sn xut trong k:
Gi thc t NL-VL
cng c xut dng
trong k
n
gi
bnh
qun
SVTH:
S lng vt liu
cng c xut dng
n gi bnh
qun
Tr gi thc t NL-VL,
+
CCDC tn kho u k
Tr gi thc t NL-VL,
CCDC nhp kho trong k
S
lng
NL-VL,
+
CCDC tn kho u k
S lng NL-VL, CCDC

nhp kho trong k
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GVHD: on Th Lnh
Gi tr trung bnh c th c tnh theo thi k hoc l thi im ph thuc

vo tnh hnh ca doanh nghip. Doanh nghip c quyn t la chn cho mnh
phng php tnh gi thc t xut kho ca nguyn, vt liu sao cho ph hp vi
doanh nghip.
1.3. K ton chi tit nguyn vt liu - Cng c dng c
1.3.1. Chng t v s k ton s dng
1.3.1.1. Chng t
theo di tnh hnh, nhp xut nguyn vt liu doanh nghip cn s dng
rt nhiu loi chng t khc nhau. C nhng chng t do doanh nghip t lp
nh phiu nhp kho, cng c nhng chng t do cc n v khc lp, giao cho
doanh nghip nh ha n bn hng hoc ha n GTGT v c nhng chng t
mang tnh cht bt buc nh th kho, phiu nhp kho, phiu xut kho cng c
chng t mang tnh cht hng dn nh bin bn kim nghim, phiu xut vt
t theo hn mc, Tuy nhin, cho d s dng loi chng t no th doanh
nghip cng cn tun th trnh t lp, ph duyt v lu chuyn chng t phc
v cho vic ghi s k ton v nng cao hiu qu qun l nguyn vt liu ti
doanh nghip, cc loi chng t theo di tnh hnh nhp - xut nguyn vt liu
bao gm:
- Chng t nhp
+ Ha n bn hng thng thng hoc ha n gi tr gia tng
+ Phiu nhp kho
+ Bin bn kim nghim
- Chng t xut
+ Phiu xut kho
+ Phiu xut kho kim vn chuyn ni b
+ Phiu xut vt t theo hn mc
- Chng t theo di qun l
+ th kho
+ Phiu bo vt t cn li cui k
+ Bin bn kim k hng tn kho
1.3.1.2. S k ton s dng
- S chi tit vt t, cng c dng c, sn phm, hng ha.
- Bng tng hp chi tit vt t, cng c dng c, sn phm, hng ha
- Th kho (S kho)
- Bng k nhp xut (nu c)
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1.3.2. Cc phng php k ton chi tit nguyn vt liu - cng c dng
c
1.3.2.1. Phng php th song song
c im ca phng php th song song l s dng cc s chi tit theo
di thng xuyn, lin tc s bin ng ca tng mt hng tn kho c v s
lng v gi tr.
Hng ngy hoc nh k, sau khi nhp chng t ti kho, k ton tin hnh
vic kim tra, ghi gi v phn nh vo s chi tit c v mt s lng v gi tr.
Cui thng, k ton i chiu s liu tn kho theo chi tit tng loi trn cc
s chi tit vi s liu tn kho trn th kho v s liu kim k thc t, nu c
chnh lch phi x l kp thi. Sau khi i chiu v m bo s liu khp
ng, k ton tin hnh lp bng tng hp chi tit Nhp - xut - tn kho nguyn
vt liu.
S liu trn bng tng hp chi tit Nhp - xut - tn nguyn vt liu c
dng i chiu vi s liu trn ti khon 152 Nguyn, vt liu trn s ci.
Phng php th song song n gin, d dng ghi chp v i chiu nhng
cng c nhc im l s trng lp trong cng vic. Nhng phng php ny rt
tin li khi doanh nghip x l cng vic bng my tnh.
* S k ton chi tit theo phng php th song song
Chng t nhp
Th kho
S chi tit vt
liu
Bng tng hp
chi tit
Chng t xut
Trong :
Ghi hng ngy hoc nh k
i chiu, kim tra
Ghi cui k
1.3.2.2. Phng php s i chiu lun chuyn
L s dng s i chiu lun chuyn theo di s bin ng ca tng mt
hng tn kho c v s lng v tr gi. Vic ghi s ch thc hin mt ln vo
cui thng v mi danh im vt liu c ghi mt dng trn s i chiu lun
chuyn.
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Hng ngy hoc nh k, sau khi nhn chng t ti kho, k ton cn kim
tra, ghi gi v phn nh vo cc bng k nhp, xut c v s lng v gi tr theo
tng loi vt liu.
Cui thng, k ton cn tng hp s lng v gi tr tng loi nguyn vt
liu nhp, xut trong thng v tin hnh vo s i chiu lun chuyn.
K ton cn i chiu s liu tn kho theo chi tit tng loi trn s i
chiu lun chuyn vi s liu tn kho trn th kho v s liu kim k thc t,
nu c chnh lch phi c x l kp thi.
Sau khi i chiu v m bo s liu khp ng, k ton tin hnh tnh
tng tr gi nguyn vt liu nhp - xut trong k v tn kho cui k, s liu ny
dng i chiu trn TK 152 trong s ci.
Phng php s i chiu lun chuyn n gin, d dng ghi chp v i
chiu, nhng vn c nhc im l tp trung cng vic vo cui thng nhiu,
nh hng n tnh kp thi, y v cung cp thng tin cho cc i tng c
nhu cu s dng khc nhau.
* S k ton chi tit theo phng php s i chiu lun chuyn
Chng t
nhp
Bng k
nhp
Th kho
S i chiu
lun chuyn
Chng t
xut
Bng k
xut
Trong :
i chiu, kim tra
Ghi cui k
1.3.2.3. Phng php s s d
c im ca phng php s s d l s dng s s d theo di s
bin ng ca tng mt hng tn kho ch v mt tr gi theo gi hch ton, do
phng php ny thng c dng cho cc doanh nghip s dng gi hch
ton vt liu ghi s k ton trong k.
nh k, sau khi nhn chng t ti kho, k ton cn kim tra vic ghi chp
ca th kho v k vo phiu giao nhn chng t v ct s tin trn phiu giao
nhn chng t.
SVTH:
Trang: 11
GVHD: on Th Lnh
Cn c vo cc phiu giao nhn chng t nhp (xut), k ton phn nh s

liu vo bng ly k nhp - xut - tn kho tng loi vt liu.
Cui thng, k ton cn tng hp s liu nhp, xut trong thng v xc nh
s d cui thng ca tng loi vt liu trn bng ly k s lng tn kho trn s
s d phi khp vi tr gi tn kho trn bng ly k, s liu tng cng trn bng
ly k dng i chiu vi s liu trn TK 152 trong s ci.
Phng php s s d thch hp vi cc doanh nghip thc hin cng vic
k ton th cng, hn ch s trng lp trong cng vic gia th kho v nhn vin
k ton.
* S k ton chi tit theo phng php s s d
Phiu giao
nhn chng
t nhp
Phiu
nhp kho
Th kho
Bng tng
hp N-X-T
S s d
Phiu gia
nhp chng
t xut
Phiu
xut kho
Bng ly k
nhp
Bng ly k
xut
Trong :
i chiu, kim tra
Ghi cui k
1.4. K ton tng hp nhp xut nguyn vt liu - cng c dng c
1.4.1. Theo phng php k khai thng xuyn
1.4.1.1. c im ca phng php k khai thng xuyn
L phng php theo di v phn nh thng xuyn, lin tc, c h thng
tnh hnh nhp - xut - tn vt t, hng ha trn s k ton.
Cng thc:
Tr gi hng
tn kho cui
k
SVTH:
Tr gi hng
tn kho u
k
Tr gi hng
nhp kho
trong k
Trang: 12
Tr gi hng
xut kho
trong k
GVHD: on Th Lnh
Cui k k ton so snh gia s liu kim k thc t vt t, hng ha tn

kho v s liu vt t, hng ha tn kho trn s k ton nu c sai st chnh lch
th phi x l kp thi.
Phng php k khai thng xuyn p dng cc n v sn xut v cc n
v thng nghip kinh doanh cc mt hng c gi tr ln, hng c k thut, cht
lng cao.
1.4.1.2. Ti khon s dng
- Ti khon 151 Hng mua ang i ng
Phn nh gi tr thc t ca cc loi hng ha, vt t mua ngoi thuc
quyn s hu ca doanh nghip nhng cha v nhp kho.
* Ni dung kt cu ti khon 151:
Bn N:
+ Phn nh gi tr vt t hng ha ang i trn ng
+ Kt chuyn gi tr thc t hng vt t mua ang i trn ng cui k.
Bn C:
+ Gi tr hng ha v nhp kho hoc giao thng cho khch hng
D N: Phn nh gi tr vt t hng ha mua nhng cha v nhp kho
cui k.
- Ti khon 152 Nguyn liu, vt liu
Phn nh s liu c, tnh hnh tng gim cc loi nguyn, vt liu theo gi
thc t ca doanh nghip.
* Ni dung kt cu
Bn N: Gi tr thc t nguyn, vt liu nhp kho trong k
Gi tr ca nguyn vt liu tha khi kim k
Kt chuyn gi tr thc t ca nguyn, vt liu tn kho cui k
Bn C: Gi tr thc t nguyn, vt liu xut kho
Gi tr thc t nguyn, vt liu tr li cho ngi bn hoc c gim gi.
Chit khu thng mi c hng
Nguyn, vt liu thiu khi kim k
Kt chuyn gi tr thc t ca nguyn, vt liu tn kho u k.
D N: Gi tr thc t ca nguyn, vt liu tn kho cui k.
- Ti khon 153 Cng c dng c
SVTH:
Trang: 13
GVHD: on Th Lnh
Ti khon ny phn nh tnh hnh hin c v s bin ng ca cc loi

cng c dng c.
Ti khon 331 Phi tr cho ngi bn
Ti khon ny phn nh cc khon n phi tr cho ngi bn.
* Ni dung kt cu ti khon 331
Bn N: S tin phi tr cho ngi bn, ngi cung cp, ngi nhn thu,
S tin ng trc cho ngi bn, ngi nhn thu.

S tin ngi bn chp nhn gim gi cho s hng giao theo hp ng.
Tr li s vt t, hng ha cho ngi bn
Chit khu thanh ton v chit khu thng mi c tr vo s n phi tr
cho ngi bn.
Bn C: S tin phi tr cho ngi bn
D N (nu c): S tin tm ng trc cho ngi bn nhng cha nhn
hng cui k hoc s tr ln hn s phi tr.
D C: S tin cn phi tr cho ngi bn
- Ti khon 133 Thu gi tr gia tng (GTGT) c khu tr. Ti khon
ny phn nh s thu GTGT u vo c khu tr, khu tr, cn c khu
tr.
Ti khon 133 c 2 ti khon cp 2:
TK 1331: thu GTGT c khu tr ca hng ha, dch v.
TK 1332: Thu GTGT c khu tr ca ti sn c nh
* Ni dung kt cu ti khon 133:
Bn N: S thu GTGT c khu tr
Bn C: S thu GTGT c khu tr
Kt chuyn s thu GTGT u vo khng c khu tr
S thu GTGT u vo ca hng ha mua vo nhng tr li c gim
gi.
Bn N: S thu GTGT cn c khu tr. S thu GTGT u vo c
hon li nhng ngn sch nh nc cha hon tr.
- Ti khon 142 Chi ph tr trc
Bn N: Cc khon chi ph tr trc ngn hn thc t pht sinh
Bn C: Cc khon chi ph tr trc ngn hn tnh vo chi ph sn xut
kinh doanh trong k hch ton.
SVTH:
Trang: 14
GVHD: on Th Lnh
D N: Cc khon chi ph tr trc cha tnh vo chi ph sn xut kinh

doanh.
14.1.3. Phng php hch ton
* K ton nhp nguyn, vt liu - cng c dng c
1) Mua nguyn, vt liu cng c dng c nhp kho
- Doanh nghip np thu GTGT theo phng php khu tr
N TK 152, 153
Gi mua cha thu
N TK 133
Thu GTGT c khu tr
C TK 111, 112,141,331 thanh ton tin

C TK 331
Cha thanh ton tin
C TK 333
Thu nhp khu (nu c)
- Doanh nghip np thu theo phng php trc tip

N TK 152, 153
Tng tin thanh ton
C Tk 111,112,141,311,331
2) Trng hp mua nguyn, vt liu c hng chit khu thng mi th
phi ghi gim gi gc nguyn, vt liu
N TK 111,112,331
C TK 152,153
C Tk 133
Thu GTGT c khu tr (nu c).
3) Trng hp nguyn, vt liu, cng c dng c v nhp kho nhng doanh

nghip pht hin khng ng quy cch, phm cht theo hp ng phi tr li cho
ngi bn hoc c gim gi.
Gim gi: N Tk 331,111,112
S tin c hng khi gim gi
C Tk 152, 153
NVL, CCDC gim gi
C TK 133 (nu c)
Thu GTGT c khu tr (nu c)
Tr li: N TK 331, 111, 112

C TK 152, 153
C TK 133
SVTH:
Trang: 15
GVHD: on Th Lnh
4) Nhn ha n mua hng nhng cui thng hng cha v

N TK 151
Hng mua ang i ng
N TK 133
Thu GTGT c khu tr
C TK 111, 112, 141
thanh ton
C Tk 331
Cha thanh ton
C TK 333
Thu GTGT phi np
Thng sau khi hng v cn c vo chng t nhp kho hoc chuyn cho b
phn sn xut (s dng lun)
N TK 152, 153
Nhp kho
N tK 621, 627,641,642
S dng lun
N TK 632
Giao cho khch hng
C TK 151
5) Gi tr nguyn, vt liu, cng c dng c gia cng xong nhp li kho:
N TK 152, 153
C TK 154
Chi tit gia cng nguyn vt liu
6) Nhn gp vn lin doanh ca cc n v khc bng nguyn vt liu,

cng c nhn li gp vn lin doanh.
N TK 152, 153
C TK 411
Nhn vn gp
C Tk 222, 128
Nhn li gp vn
7) Khi thanh ton tin mua nguyn, vt liu c hng chit khu thanh
ton (nu c)
N TK 331
C TK 111,112
S tin thanh ton
C TK 515
S chit khu c hng
8) i vi nguyn, vt liu nhp khu

- Doanh nghip np thu GTGT theo phng php khu tr
N TK 152, 153
Gi c thu nhp kho
C TK 331
Thu GTGT c khu tr
C TK 3333
Thu GTGT hng nhp khu
ng thi ghi N TK 133 Thu GTGT c khu tr

C TK 33312
SVTH:
thu GTGT hng nhp khu
Trang: 16
GVHD: on Th Lnh
- Doanh nghip np thu theo phng php trc tip hoc thuc i tng
khng phi np thu GTGT
N TK 152, 153
Gi c thu NK v thu GTGT hng NK
C TK 331
C TK 3333
Thu xut, nhp khu
C TK 33312
Thu GTGT hng nhp khu
9) Cc chi ph mua vn chuyn nguyn, vt liu, cng c v nhp kho

ca doanh nghip
N TK 152, 153
N TK 133
C TK 111,112,141,331
10) i vi nguyn, vt liu, cng c tha pht hin khi kim k:
- Nu cha xc nh c nguyn nhn
N TK 152,153
NVL, CCDC tha
C TK 3381 Ti sn tha ch x l
C quyt nh x l:
N Tk 3381
Ti sn tha ch x l
C TK 711, 3388 Thu nhp khc, phi tr phi np khc

- Nu hng tha so vi ha n th ghi:
N TK 002
Vt t hng ha nhn gi h, nhn gia cng
Khi tr li nguyn, vt liu cho n v khc

C TK 002
1) Xut kho nguyn, vt liu s dng
N TK 621
Dng cho sn xut
N TK 641,627,642
Dng cho QLPX, BH, QLDN
N TK 241
Dng cho xy dng c bn, sa cha ln TSC
N TK 154
Xut gia cng ch bin
C TK 152
2) Xut kho nguyn, vt liu nhng bn, cho vay (nu c)
N TK 632
Xut bn
N TK 1388
Cho vay
C TK 152
3) Xut nguyn, vt liu gp vn lin doanh vi cc n v khc
SVTH:
Trang: 17
GVHD: on Th Lnh
- Nu gi c nh gi ln hn gi thc t ca nguyn, vt liu em gp

N TK 128, 222
Gi do hp ng lin doanh nh gi
C TK 152
Gi thc t
C TK 711
Phn chnh lch tng
- Nu gi c nh gi nh hn gi thc t ca nguyn, vt liu em gp:

N TK 128, 222
N TK 811
Phn chnh lch gim
C TK 152
4) i vi nguyn, vt liu thiu khi kim k
- Nu hao ht trong nh mc
N Tk 632
Gi vn hng bn
C TK 152, 153
- Nu hao ht cha xc nh nguyn nhn
N TK 1381 Ti sn thiu ch x l
C TK 152, 153
Cn c bin bn xc nh gi tr vt liu, cng c thiu ht mt mt v bin
bn x l:
N TK 1388
Phi thu khc
N TK 111
tin mt
N TK 334
Tr vo lng
N TK 632
Phn cn li tnh vo gi vn
C TK 1381 Ti sn thiu ch x l
* K ton xut kho cng c, dng c:
- Loi phn b 100% (1 ln)
Nhng cng c, dng c, c gi tr nh, thi gian s dng nguyn, vt liu
ngn, khi xut dng ton b gi tr cng c, dng c c hch ton vo i
tng s dng:
N TK 627, 641, 642, chi ph
C Tk 153
CCDC
- Loi phn b hai chu k tr ln (nhiu ln)

+ Khi xut cng c, dng c loi phn b nhiu ln s dng cho sn xut,
kinh doanh:
N Tk 142
SVTH:
Trong 1 nm
Trang: 18
N Tk 242
GVHD: on Th Lnh
Trn 1 nm
C TK 153
+ S phn b tng ln vo i tng s dng:
N TK 627,641,642,241, mc gi tr phn b trong k
C TK 142, 242
+ Khi cng c dng c bo hng, mt mt hoc ht thi gian s dng:
N Tk 1528
Gi tr ph liu thu hi (nu c)
N TK 138
Bt bi thng
N TK 641, 642, 627
S phn b ln cui
C TK 142, 242
Gi tr cn li
1.4.2. Theo phng php kim k nh k

1.4.2.1. c im ca phng php kim k nh k
L phng php hch ton cn c vo kt qu kim k thc t phn nh
gi tr tn kho cui k ca vt t hng ha trn s k ton tng hp.
Gi tr NVL,
CCDC xut
=
dng trong
k
Gi tr NVL,
CCDC tn
u k
Gi tr NVL,
+ CCDC nhp
trong k
Gi tr NVL,
CCDC xut
trong k
Phng php kim k nh k th mi bin ng tng, gim ca vt t,

hng ha khng theo di, phn nh trn cc ti khon k ton hng tn kho m
c theo di, phn nh trn mt ti khon k ton ring, ti khon 611 Mua
hng.
Phng php kim k nh k p dng ti cc doanh nghip c nhiu loi
vt t, hng ha vi quy cch, mu m a dng, gi tr thp, c xut dng hay
bn thng xuyn.
1.4.2.2. Ti khon s dng: TK 611, Tk 511, 152, 111, 112, 131, 331,
- Ti khon 611 Mua hng
Ti khon ny dng phn nh gi tr nguyn, vt liu, cng c dng c,
hng ha mua vo trong k.
* Ni dung, kt cu ti khon 611
Ti khon chi ph, ti khon trung gian khng c s d u k v cui k:
Bn N: - Kt chuyn tr gi thc t ca hng ha, nguyn, vt liu, cng
c dng c tn kho u k.
- Tr gi thc t ca hng ha, nguyn, vt liu, cng c, dng c mua vo
trong k, hng ha bn b tr li.
SVTH:
Trang: 19
GVHD: on Th Lnh
Bn C: - Kt chuyn tr gi thc t ca hng ha, nguyn, vt liu, cng

c dng c xut s dng trong k, hoc tr gi thc t hng ha xut bn.
- Tr gi thc t ca hng ha, nguyn, vt liu, cng c dng c mua vo
tr li cho ngi bn, hoc c gim gi.
Ti khon 611 c 2 ti khon cp 2:
Tk 6111: Mua nguyn, vt liu
TK 6112: Mua hng ha
1.4.2.3. Phng php hch ton
1) u k kt chuyn gi tr thc t ca nguyn, vt liu, cng c, dng c
tn u k
N TK 611
(tr gi thc t NVL, CCDC nhp kho)
C Tk 151, 152, 153

2) Trong k, khi mua nguyn, vt liu, cng c dng c cn c vo ha
n, chng t mua hng, phiu nhp kho:
N TK 611
Tr gi thc t hng nhp kho
N TK 133
Doanh nghip p dng thu theo phng php khu tr
C TK 111, 112, 141, 331 tng tin thanh ton

3) Doanh nghip c cp pht vn, nhn gp vn lin doanh bng gi tr
NVL, CCDC
N TK 611
Tr gi NVL, CCDC nhp kho
C TK 411
4) Nhp kho vt liu, CCDC do thu hi gp vn, cn c vo gi tr vt liu,
CCDC do hi ng lin doanh nh gi:
N TK 611
C TK 222 Vn gp lin doanh
5) Cui k cn c kt qu kim k gi tr NVL, CCDC tn cui k
N Tk 152, 153
C TK 611 Mua hng
SVTH:
Trang: 20
GVHD: on Th Lnh
6) Gim gi c hng, gi tr nguyn, vt liu tr li ngi bn chp

nhn:
N TK 152, 153
C TK 611 Mua hng
C TK 133 (nu c) Thu GTGT c khu tr (nu c)
7) Cn c bin bn xc nh gi tr vt liu, CCDC thiu ht, mt mt, v
bin bn x l
N TK 1388 Phi thu khc
N TK 111
Tin mt
N TK 334
Phi tr CNV
C TK 611 Mua hng

8) Gi tr NVL, CCDC xut dng trong k
N TK 621, 627, 641,642,241
C TK 611
S dng trong sn xut, kinh doanh

Tr gi NVL, CCDC
1.5. Mt s trng hp khc v nguyn, vt liu - cng c, dng c

1.5.1. K ton nh gi li nguyn vt liu - cng c dng c
Khi c quyt nh ca nh nc hoc c quan c thm quyn, doanh
nghip tin hnh kim k nh gi li ti sn v phn nh s chnh lch v nh
gi li ti sn vo s k ton.
- Nu gi tr nh gi ln hn gi tr ghi trn s k ton
N TK 152, 153
Phn chnh lch tng do nh gi li.
C TK 412
- Nu gi tr nh gi nh hn gi tr ghi trn s k ton
N TK 421
C TK 152, 153
1.5.2. K ton nguyn, vt liu, cng c dng c tha thiu khi kim k
- K ton tha nguyn, vt liu, cng c dng c
+ Khu mua
N TK 152, 153 Gi mua
C TK 3381
- K ton thiu nguyn, vt liu, cng c dng c
+ Khu mua
SVTH:
Trang: 21
N TK 1381
GVHD: on Th Lnh
Gi vn hng mua b thiu
C TK 111, 112, 331

+ Khu d tr
N TK 1381
Gi vn
C TK 152, 153
Hng tha khi mua vo cho bo qun h ghi N TK 002
- X l hng tha, thiu
+ X l hng tha:
N TK 3381
C TK 711
D tha t nhin
C TK 331
Ngi bn xut nhm
+ X l hng thiu
N TK 1562
Thiu trong nh mc
N TK 632
Xc nh gi vn hng bn
N TK 1388
Bt bi thng
C TK 1381
1.5.3. K ton cho thu cng c dng c
- Khi xut cng c dng c cho thu
N TK 1421, 242
C TK 153 dng cho thu
- Tnh tr gi dng cho thu vo chi ph hot ng
N TK 632
Nu dng cho thu l hot ng ti chnh
N TK 811
dng cho thu l hot ng chnh ca doanh nghip
C TK 142, 242
- Phn nh s thu v do cho thu cng c dng c
N TK 111, 112, 131
Doanh thu
C TK 511
(Hot ng chnh)
C TK 711
(Khng thng xuyn)
C TK 333
Thu GTGT phi np
- Nhn li cng c dng c cho thu

N TK 153
CCDC c thu hi
C Tk 142, 242
SVTH:
Gi tr cn li cha tnh vo chi ph hot ng

Trang: 22
GVHD: on Th Lnh
1.5.4. K ton chuyn cng c dng c thnh TSC v ngc li

- Chuyn cng c dng c thnh ti sn c nh
+ Cng c trong kho
N TK 211
C Tk 153
Gi xut kho ca cng c dng c
+ Cng c ang s dng

N TK 211
Nguyn gi (gi tr CCDC ban u)
C TK 142
Gi tr cn li CCDC cha phn phi
C TK 214
Hao mn
- Chuyn TSC thnh cng c dng c:

+ Ti sn c nh cn mi:
N TK 153
CCDC cn mi
C TK 211 TSC cn mi
+ Ti sn c nh s dng
N TK 214
S khu hao, phn b
C TK 211 TSC cn mi
+ Ti sn c nh s dng
N TK 214
S khu hao, phn b
N TK 142
Gi tr cn li
C TK 211 Nguyn gi TSC

1.5.5. K ton d phng gim gi nguyn vt liu, cng c dng c tn
kho:
- Mt s quy nh
+ Vic lp d phng gim gi hng tn kho phi tnh cho tng th hng,
nhm hng c tnh cht ging nhau.
+ Cui nin k ton mi lp bo co
+ Cui nin k ton cn c vo s lng, gi tr hng tn kho xc nh
khon d phng gim gi cho nin k ton tip theo:
Mc d phng cn
lp hng tn kho
S lng hng tn kho

cui nin k ton
Mc gim gi ca
hng tn kho
- Ti khon s dng 159 D phng gim gi hng tn kho

- Ni dung kt cu ti khon 159
Bn N: S hon nhp d phng gim gi hng tn kho
SVTH:
Trang: 23
GVHD: on Th Lnh
Bn C: S trch lp d phng gim gi hng tn kho cho nin sau

D C: S lp d phng gim gi hng tn kho
1) Cui nin tnh ton nu c nhng bng chng chc chn v gi tr
thc t hng tn kho thp hn gi bn trn th trng, k ton phi lp d phng
tnh vo chi ph.
N Tk 632
C TK 159
2) Cui nin k ton nm sau, cn c vo s d phng lp nm trc
v tnh hnh bin ng ca nm nay tnh s d phng cho nm sau.
Trng hp s d phng cn lp cho nm sau nh hn s d phng
lp cho nm trc chnh lch ln hn c hon nhp.
N TK 159
C TK 632
Phn d phng tha
Ngc li, s d phng cn lp ln hn s d phng trch lp thm

phn chnh lch nh hn.
N TK 159
C TK 632
SVTH:
Phn d phng tha
Trang: 24
GVHD: on Th Lnh
CHNG 2: THC TRNG VN CNG TY TNHH XY

DNG THNG MI V DCH V THNH T
2.1. Khi qut s lc v Cng ty TNHH Xy dng thng mi v dch
v Thnh T
2.1.1. Qu trnh hnh thnh v pht trin ca cng ty
2.1.1.1. Lch s hnh thnh v pht trin ca cng ty
* Qu trnh hnh thnh cng ty
Trong giai on hin nay nn kinh t ca t nc ngy cng pht trin nn
i hi c cng nhiu c s h tng, cc cng trnh giao thng, thy li kin c
p ng cho nhu cu pht trin ca t nc v phc v cho nhu cu ca con
ngi trong x hi. Xut pht t yu cu nn Cng ty TNHH XDTM v DV
Thanh T ra i.
Cng ty c thnh lp ngy 20 thng 02 nm 2006, giy chng nhn ng
k kinh doanh s 4000510110 do S K hoch v u t tnh Qung Nam cp.
Vi s vn iu l 1,5 t ng. M s thu 4000510110, a ch huyn Nam
Giang, tnh Qung Nam.
Ngnh ngh kinh doanh: Xy dng cng nghip, dn dng, giao thng cu
ng, thy li, thng mi
* Qu trnh pht trin cng ty
Cng ty TNHH XDTM v DV Thnh T mc d mi thnh lp c hn
ba nm trong qu trnh hot ng sn xut kinh doanh ban u cng ty gp
khng t kh khn nhng vi quyt tm phn u vn ln di s lnh o ca
Ban lnh o Cng ty lun a ra nhng phng thc hot ng ngy cng quy
m v pht trin mnh trn a bn tnh Qung Nam. Cng ty gp phn gii
quyt cng n vic lm cho nhiu lao ng ph thng a phng.
Cng ty sau mt thi gian hot ng cha lu nhng to ra c nim
tin, s tn nhim ca i tc. Ngoi ra, cng ty cn tham gia xy dng cc cng
trnh giao thng phc v cho vic i li ca ngi dn trn a bn tnh Qung
Nam, thnh ph Nng v mt s a phng khc.
SVTH:
Trang: 25
GVHD: on Th Lnh
* Mt s ch tiu ch yu lin quan n s pht trin ca cng ty

ST
T
Ch tiu
Nm 2007
Nm 2008
Chnh lch
Mc
T l (%)
Doanh thu
18.884.953
35.075.266
16.190.313 85,73%
Thu ti chnh
11.976.555
36.263.291
24.286.736 202,79%
Chi ph ti chnh
1.343.710
1.134.106
-209.604 -15,60%
Li nhun
thu
trc
29.517.798
Thu thu nhp

Doanh nghip
8.264.938
19.657.240
11.392.302 137,84%
Li nhun sau thu
21.252.815
50.547.205
29.294.390 137,84%
70.204.451 40.686.653
137,84%
* Nhn xt:
Qua kt qu hot ng sn xut kinh doanh trn cho thy li nhun sau
thu ca doanh nghip nm 2008 so vi nm 2007 l 29.294.390 ngn ng,
tng ng vi t l tng l 137,84%.
L do cc nhn t sau:
- Doanh thu nm 2008 tng so vi nm 2007 l 16.190.313 ngn ng,
tng ng vi t l 85,73%.
- Thu ti chnh nm 2008 tng so vi nm 2007 l 24.286.736 ngn ng,
tng ng vi t l 202,79%.
- Trong khi chi ph ti chnh nm 2008 gim so vi nm 2007 l
209.604 tng ng vi t l 15,60%.
Tm li, theo bng phn tch trn cho thy kt qu hot ng sn xut kinh
doanh ca cng ty c nh gi l kh quan. iu ny cho thy tnh hnh kinh
doanh ca cng ty rt c hiu qu, c th l nh vo b phn qun l v iu
hnh ca cng ty rt cht ch, c khoa hc, bit phn b nhn cng cng nh
qun l nghim ngt cng trnh v nht l v cht lng. Do c d n
hon thnh ng v hon thnh c k hoch. C quy m kinh doanh rng ln
c nhng hng i ng n v thch hp vi nhu cu th trng, v vy doanh
thu t t l cao so vi nm trc.
* Mt s ch tiu cn t nm 2009
Tip tc pht huy nhng thnh tu t trong nhng nm qua, ng thi
gi vng mi on kt ni lc vn c ca cng ty, thc hin quy ch dn ch
SVTH:
Trang: 26
GVHD: on Th Lnh
trong c quan, tng cng cng vic thc hin, chc nng qun l kt hp xy
dng cc phng n, sp xp i mi hot ng sn xut kinh doanh.
Ch tiu Cng ty TNHH XDTM v DV Thanh T ra nm 2009:
- Tng gi tr thc hin: 1.000.000.000
Trong : Sn lng xy lp: 940.000.000
Sn lng vc: 60.000.000
- Doanh thu: 820.000.000
- Thu ti chnh: 750.000.000
- Li nhun: 60.000.000
- Np ngn sch nh nc: 40.000.000
- Lng bnh qun ngi/thng: 1.500.000
2.1.1.2. Chc nng, nhim v ca Cng ty TNHH XDTM v DV Thanh
T
2.1.1.2.1. Chc nng ca Cng ty TNHH XDTM v DV Thanh T
- Cng ty hot ng theo nh hng pht trin ca nhu cu con ngi,
th ha, cng nghip ha, hin i ha.
- Cng ty nhn thi cng xy dng cc cng trnh giao thng, thy li, thy
in, san mt bng, xy dng c s h tng, khu dn c trn a bn tnh Qung
Nam, thnh ph Nng v mt s a phng khc.
- Lnh o cng ty lun nghin cu nhng phng thc mi nhm nng
cao qu trnh thi cng, m bo cht lng cho cc cng trnh.
2.1.1.2.2. Nhim v ca Cng ty TNHH XDTM v DV Thanh T
- T chc iu hnh k ton sn xut kinh doanh ca n v thc thi tin
phn k ca k hoch. ng thi, c ngha v thc hin y cc bo co ti
chnh thng k theo quy nh ca php lut.
- V cng tc qun l k thut v cht lng cng trnh cng c thc
hin theo ng quy nh ca cng ty.
- Khai thc, s dng vn c hiu qu u t hot ng kinh doanh.
- M rng quan h i tc trong nc v ngoi nc
- Thc hin cc ngha v np cc khon ngun thu cho ngn sch nh
nc, khng ngng pht trin cng ty ngy cng ln mnh.
SVTH:
Trang: 27
GVHD: on Th Lnh
2.1.2. c im t chc qun l kinh doanh ca cng ty

2.1.2.1. c im t chc sn xut ca Cng ty TNHH XDTM v DV
Thanh T
Cng ty TNHH XDTM v DV Thanh T l mt doanh nghip chuyn v
xy dng cng trnh. V th, phi c mt quy trnh sn xut cht ch, c cu t
chc nht nh v c h thng. c biu hin nh sau:
* Quy trnh sn xut
Kho st kim
tra hin trng
Tp kt my
mc, thit b,
nhn lc
Tp trung vt
t v kho cng
trnh
Quyt ton ti
chnh
Nghim thu
ton b a
vo s dng
Sn xut thi
cng
* Gii thch
Sau khi k hp ng tin hnh nhn thu thi cng xy dng cng trnh:
iu u tin l phi kim tra, kho st ni cng trnh nh th no a ra
mt phng n ph hp vi cng trnh.
Tip theo l tp kt my mc, thit b, ngun nhn lc v ni cng trnh
chun b tin hnh thi cng.
Nhng vt t no lin quan hoc cn dng cho qu trnh thi cng th phi
tp trung v kho cng trnh v tin hnh sn xut thi cng, trong mt thi gian
no m k hoch a ra hon thnh cng trnh.
Sau ngi ch thun s nghim thu ton b v giao cho bn giao thu
a vo s dng.
Cui cng l khu quyt ton ti chnh. L bn giao thu tin hnh thanh
ton ton b chi ph cho bn nhn thu.
SVTH:
Trang: 28
GVHD: on Th Lnh
* C cu t chc sn xut
Ban ch huy cng
trnh
i thi cng, cng

trnh giao thng
T lm
ng
T lm
cu
i thi cng dn
dng - cng nghip
T lm
nn
mng
T xy
dng
i thi cng c
gii
B phn
vn
chuyn
vn ti
B phn
my mc
thit b
- Chc nng nhim v cc i:

+ Ban ch huy cng trng: Ch o qun l thi cng
+ i thi cng cng trnh giao thng: thi cng cc cng trnh giao thng
+ i thi cng dn dng v cng nghip: Thi cng cc cng trnh dn dng
v cng nghip.
+ i thi cng c gii: Vn chuyn vt t, san nn, san mt bng
2.1.2.2. c im t chc b my qun l ti cng ty
2.1.2.2.1. c im chung
Cng ty TNHH XDTM v DV Thanh T thng c chnh sch m rng
quan h ngoi giao vi cc i tc trong nc, trong tng lai s m rng phm
vi hp tc ra nc ngoi.
Lnh vc hot ng kinh doanh l xy dng, thi cng cc cng trnh giao
thng dn dng, thy li, c s h tng.
Nguyn vt liu phc v cho vic thi cng cc cng trnh ch yu mua
cc doanh nghip v mt s vt liu mua l bn ngoi.
V ngun lc: Tng s nhu cu lao ng l 48 ngi, trong lao ng
cn li l cn b nhn vin. Ngoi ra, cng ty cn thu thm lao ng bn
ngoi.
SVTH:
Trang: 29
GVHD: on Th Lnh
2.1.2.2.2. C cu t chc b my qun l ti Cng ty TNHH XDTM v

DV Thanh T
1. S t chc b my qun l cng ty
Gim c
Ph gim c
Ph gim c
KT KCS
KH KD
Phng k
thut
Phng k
hoch
nghip v
i thi cng
cng trnh
giao thng
Phng t
chc hnh
chnh
i thi cng
cng trnh
DD-CN
Phng ti
chnh k
ton
i thi
cng c
gii
Ghi ch:
Quan h trc tuyn
Quan h chc nng
2. Chc nng v nhim v ca tng phng ban
a. Gim c
L ngi i din cho ton th cng nhn vin trong cng ty, l ngi trc
tip iu hnh v chu trch nhim mi hot ng ca cng ty trc c quan
php lut, cc t chc c thm quyn.
b. Ph gim c KT-KCS
L ngi tr gip gim c trong qu trnh sn xut kinh doanh, x l cc
cng vic khi gim c i vng, gim st v mt k thut v kim tra cht lng
sn phm ca cc cng trnh ng thi chu trch nhim trc gim c v lnh
vc c phn cng ph trch.
SVTH:
Trang: 30
GVHD: on Th Lnh
c. Ph gim c KH-KD
L ngi ph gip gim c trong cng tc qun l v mt vt t, ng
thi vch ra k hoch sn xut kinh doanh cho cng ty, v l ngi trc tip theo
di vic thc hin k hoch kinh doanh ca cng ty.
d. Phng k thut
Da vo nhng hp ng k kt, phng k thut tin hnh kho st a
bn thi cng. T ln bn v, lp k hoch thit k v d ton cho cng trnh.
e. phng k hoch vt t
lp k hoch cung ng v qun l tnh hnh s dng vt t, t chc qun l
kho vt t.
f. Phng t chc hnh chnh:
C trch nhim gip ban gim c c trch nhim gip ban gim c trong
vic qun l nhn s, o to tuyn dng lao ng, b tr sp xp i ng lao
ng, xt khen thng, k lut Qun l cng tc hnh chnh vn phng, an
ton ngi lao ng v cc ch bo him i vi ngi lao ng.
g. Phng ti chnh - k ton
Theo di, quan st thu, chi, cn i thu chi, hch ton gi thnh, hch ton
kt qu sn xut kinh doanh. Phn tch cc hot ng kinh t ti chnh, tham
mu cho gim c v lnh vc ti chnh k ton.
h.Cc i thi cng:
Trc tip thi cng cc cng trnh:
2.1.2.2 C cu t chc b my k ton ti cng ty TNHHXDTM v DV
Thnh T
2.1.2.2.1 T chc b my k ton ca cng ty
1. S c cu t chc b my k ton ti cng ty
K ton trng
(K ton tng hp)
K ton cng
n thanh ton
K ton ngn
hng
K ton vt t
kim th kho
Ghi ch:
Quan h ch o
SVTH:
Trang: 31
Th qu kim
k ton tin
mt
GVHD: on Th Lnh
Quan h chc nng

2. Chc nng v nhim ca mi nhn vin ti cng ty TNHHTM v DV
Thnh T
a. K ton trng kim k ton tng hp:
L ngi c trch nhim, quyn hn cao nht ti phng k ton chu trch
nhim trc tip phn cng, ch o cng tc k ton ti cng ty. Yu cu cc b
phn cung cp s liu trong hp ng kinh t.
T chc lun chuyn chng t, thit k mu s k ton sao cho ph hp vi
yu cu qun l, gim st hot ng, k duyt son tho hp ng mua bn, lp
k hoch vay vn v k hoch chi tin mt tin lng.
Cui mi thng mi qu k ton trng chu trch nhim hon thin cc
bo co gi v cng ty.
b.K ton cng n thanh ton:
L thnh vin lm vic di s ch o ca k ton trng, theo di cc
phiu thu tin mt, tin gi v tin vay ngn hng. Hch ton cc nghip v pht
sinh cng n v cc khon cho cn b nhn vin theo ch ca cng ty.
c. K ton vt t kim th kho:
Thuc quyn qun l ca phng vt t theo di tnh hnh Nhp- Xut -Tn
vt t hng ngy.Lp phiu nhp kho, xut kho, thanh ton, tnh gi vt t dng
cho th cng, xy dng.
Cui thng ln bng tng hp Nhp- Xut- Tn nguyn vt liu. Ngoi ra,
k ton vt t cn tham gia vo cng tc kim k vt liu, cng c, dng c nh
k.
d. K ton ngn hng:
Theo di tin gi Ngn hng, cn c c vo giy bo N, bo C, tin tm
ng, cc khon tin lng, thng, ph cp, tr cp v cc khon chi ph khc
cng ty. Cui thng, ln bng k i chiu s liu vi cc b phn lin quan.
e. Th qu kim k ton tin mt:
Theo di, qun l tin mt ti cng ty, tnh hnh thu chi tin mt vo s qu
l ngi lin h, giao nhn v lu tr chng t, tn phiu c gi tr theo lnh ca
k ton trng v gim c Cng ty.
SVTH:
Trang: 32
GVHD: on Th Lnh
2.1.2.2.2 Hnh thc s k ton ti cng ty TNHH TM v DV Thnh T:

ph hp vi quy m, c im v t chc ca cng ty, phng k ton
p dng hch ton theo hnh thc chng t ghi s.
Phng php k ton nguyn liu, vt liu l phng php. Nhp trcXut trc.
S hch ton theo hnh thc chng t ghi s:
Chng t gc
S qu - Th
kho
S ng k
chng t ghi
s
Bng tng hp
CT gc
Chng t ghi
s
S ci
Bng cn i
s PS
Bo co K ton
Ghi ch:
Ghi hng ngy
Ghi cui thng
Quan h i chiu
Quan h h tr
SVTH:
S hoc th k
ton chi tit
Trang: 33
Bng TH chi
tit
GVHD: on Th Lnh
2. Trnh t s dng v lun chuyn chng t

Hng ngy, khi c nghip v kinh t pht sinh, cc n v trc thuc cng
ty lp cc chng t v chuyn ln phng k ton. V c nhiu nghip v kinh t
pht sinh nn t chng t gc phi ln Bng tng hp chng t gc, sau lp
chng t ghi s. Nu nghip v pht sinh trong thng th s cn c vo chng t
gc ghi trc tip vo chng t ghi s. T chng t ghi s s vo s ci. Sau
khi s liu kim tra trng khp vi nhau th bng cn i s pht sinh dng lm
c s lp bo co k ton.
i vi cc ti khon c m s hoc s k ton chi tit, chng c dng
lm cn c lp bng tng hp chi tit theo tng ti khon ti khon tng hp
i chiu vi s ci thng qua Bng cn i s pht sinh.
Cui thng, k ton trng cn i tt c cc s liu xong s cn c vo
bng tng hp chi tit, bng cn i lp bo co k ton.
2.1.3. Mt s ch tiu khc
2.1.3.1. H thng ti khon p dng ti Cng ty TNHH XDTM v DV
Thanh T
H thng ti khon thng nht hin hnh ti cng ty khng c g thay i
vi h thng ti khon hc.
2.1.3.2. Phng php k ton hng tn kho
L cng ty xy dng, i hi phi qun l cht ch nn cng ty p dng
phng php k ton hng tn kho theo phng php k khai thng xuyn.
2.1.3.3. Phng php tnh thu gi tr gia tng
Doanh nghip tnh thu gi tr gia tng theo phng php khu tr.
2.2. Thc trng k ton nguyn vt liu ti cng ty v vn qun l,
nng cao hiu qu s dng nguyn vt liu Cng ty TNHH XDTM v DV
Thanh T.
2.2.1. Ngun nguyn vt liu ca Cng ty TNHH XDTM v DV Thanh
T
2.2.1.1. Phn loi nguyn vt liu ca cng ty
- Nguyn, vt liu chnh:
+ Xi mng, cng ty ch dng 2 loi xi mng l:
Xi mng Hi Vn (TC30)
Xi mng Hong Thch
+ Thp 6, 12, 14, 18.
+ Ct xy, ct t, ct i (dng b tng)
+ 1x2, 2x4, 4x6, 4x6 phn cp
SVTH:
Trang: 34
GVHD: on Th Lnh
-Nguyn vt liu ph:

+ Thp ng nha
+ Bao ti
+ Bc chng thm
+ inh 5, inh 1x2
+ Ct tre (lm k chn)
-Nhin liu
+ Du diezen:
+ Nha ng
+ Xng
Ty theo loi hng mc cng trnh m c loi vt liu c th ring.
*Phng tin vn ti nguyn vt liu:
Cc loi xe phc v chi vn chuyn nguyn vt liu v tham gia vo qu
trnh thi cng nhm tit kim c ngun lao ng m vn mang li cht lng
cho cc cng trnh nh: xe o, sola110, xe i Komatsu, cattedilass, my kinh
v, xe ti..
2.2.1.2 Nhim v k ton nguyn vt liu ti cng ty:
Xut pht t yu cu qun l nguyn vt liu trong doanh nghip sn xut
cng nh vai tr, v tr ca k ton trong qun l kinh t, qun l doanh nghip,
k ton nguyn vt liu cn thc hin tt cc nhim v sau:
-T chc ghi chp phn nh kp thi, chnh xc s lng, cht lng v gi
tr thc t ca tng loi, tng th nguyn vt liu tiu hao s dng cho sn xut,
nguyn vt liu nhp xut tn kho
-Vn dng dng n cc phng php hch ton nguyn vt liu hng
dn kinh doanh kim tra vic chp hnh cc nguyn tc th kho nhp xut, thc
hin dng cc ch thanh ton ban u v nguyn vt liu (lp chng t, lun
chuyn chng t ) m cc s sch, thu chi tit v nguyn vt liu ng phng
php quy nh, gip cho vic lnh o v ch o cng tc k ton trong phm vi
ngnh v ton b nn kinh t.
- Kim tra vic thc hin k hoch mua, tnh hnh d tr v tiu hao
nguyn vt liu, pht hin v x l kp thi nguyn vt liu tha, thiu, ng,
km phm cht, ngn nguyn, vt liu tha vic s dng nguyn vt liu phi
php, lng ph
Tham gia kim k nh gi li nguyn vt liu theo ch quy nh ca
Nh nc, lp bo co k ton v vt liu phc v cng tc lnh o v qun l
v iu hnh phn tch kinh t.
SVTH:
Trang: 35
GVHD: on Th Lnh
2.2.1.3 Ngun cung cp nguyn vt liu:

Cng ty vt liu xy lp v kinh doanh Nng, nh my xi mng Hong
Thch,.
2.2.2 Phng php tnh gi nguyn vt liu ti cng ty TNHHXDTM
v DV Thnh T:
Hch ton nguyn vt liu ti cng ty cn c vo hp ng mua bn trn
ha n, chng t theo gi B Ti Chnh (Chnh lch ca th trng) i vi
cc loi nguyn vt liu ph th cc n v c nhu cu trc tip k hp ng vi
cc nh cung cp.
2.2.2.1 Tnh gi vt liu nhp kho:
a. Nhp kho mua ngoi:(C hp ng mua bn gia hai bn)
Ga thc t
nguyn vt liu
nhp kho
Ga mua trn
ha n
Chi ph vn
chuyn bc d
b. Nhp kho khi thu hi t cc cng trnh ;

Do tnh cht c th ca ngnh xy dng nn cc cng trnh, hn hc cng
trnh sau khi hon thnh th cc ph liu thu hi, mt s vt liu cha s dng s
tin hnh nhp kho .
2.2.2.2 Tnh gi vt liu xut kho:
Cng ty p dng phng php nhp trc - xut trc tnh gi nguyn
vt liu xut kho theo phng php ny, ngi ta ly n gi vt liu nhp trc
lm n gi tnh gi tr vt liu xut kho cho n khi ht s lng ca cc
loi nguyn vt liu
2.2.3. Hch ton chi tit nguyn vt liu ti Cng ty TNHH XDTM v
DV Thanh T
2.2.3.1. Chng t s dng
+ Ha n gi tr gia tng
+ Phiu nhp kho
+ giy ngh xut kho
+ Phiu xut kho kim vn chuyn ni b
Mi chng t v vt liu phi c t chc lun chuyn theo trnh t quy
nh nh trn ca k ton trng.
2.2.3.2. S k ton chi tit nguyn, vt liu
+ Th kho
+ S k ton chi tit vt t, bng theo di xut nguyn vt liu
SVTH:
Trang: 36
GVHD: on Th Lnh
+ Bng tng hp nhp, xut, tn nguyn vt liu.

Th kho dng theo di vt liu v mt gi tr, phc v cho vic ghi s k
ton chi tit c n gin, nhanh chng, kp thi, gi cho vic i chiu s liu
d dng hn.
2.2.3.3. Phng php hch ton chi tit nguyn, vt liu
hch ton chi tit vt t, cng ty s dng phng php ghi th song
song. Vic theo di vt t c tin hnh ng thi ti kho v phng ti chnh
k ton.
* Trnh t ghi chp kho nguyn vt liu:
Hng ngy th kho theo di tng loi nguyn vt liu trn th kho, mi th
kho ng vi mt loi vt liu.
Th kho cn c vo phiu nhp, phiu xut kho nguyn, vt liu pht sinh
hng ngy ghi tht chi tit v c th vo th kho. Cui ngy, th kho c trch
nhim chuyn ton b cc chng t ln b phn k ton.
Cui thng th kho tnh ra s lng tn nguyn, vt liu theo tng loi
nguyn, vt liu. ng thi, lp bng tng hp nhp - xut - tn nguyn, vt liu
trong thng np ln phng k ton.
* Trnh t theo di b phn k ton
u ngy, sau khi nhn c ton b phiu nhp, phiu xut kho nguyn,
vt liu m th kho a vo cui ngy hm trc, k ton vt t nhp vo my
theo :
-Tnh s lng nguyn vt liu, s tng trong nhiu ngy hoc s chi tit
trong mt ngy.
-Bn cnh , chng trnh phn mm thu chi cho php k ton tnh tng
s s chi mua nguyn vt liu. Ti y, k ton i chiu tng hp chi mua
nguyn vt liu.Ha n, chng t NVL
SVTH:
Trang: 37
GVHD: on Th Lnh
*S hch ton chi tit nguyn vt liu theo phng php th song song:
Phiu nhp kho
Ha n, chng
t NVL
S chi tit
vt t
Th kho
Bng tng hp
nhp, xut, tn
nguyn vt liu
Giy ngh
xut nguyn liu
Phiu xut kho
Ghi ch:
Ghi hng ngy
Ghi vo cui thng, qu
Quan h i chiu
*Tn u qu 4 s lng nguyn vt liu nh sau:
- Thp 12:1012,5 Kg
- Thp D <=10 m m: 1500kg
-Thp D >18m m: 1600 kg.
(xem chi tit bng bo co nhp- xut - tn nguyn vt liu)
Di y l ha n GTGT v phiu nhp kho.
SVTH:
Trang: 38
GVHD: on Th Lnh
2.2.4 K ton tng hp nhp - xut vt liu ti cng ty TNHH

XDTM&DV Thnh T
2.2.4.1 Chng t, s k ton s dng:
HA N
GI TR GIA TNG
Lin 2 giao cho khc hng
Ngy 05 thng 10 nm 2008.
n v bn hng: Cng ty vt liu xy lp v kinh doanh Nng
a ch: 158 Nguyn Ch Thanh - Nng
S ti khon:
in thoi:
MS:04 001012021
H v tn ngi mua: Nguyn Duy Lnh

Tn n v: Cng ty TNHHXDTM&DV Thnh T
a ch: Nam Giang- Qung Nam.
S ti khon
Hnh thc thanh: Tin mt
MS:04 00583719
STT
Tn hng ha, dch v
n v
tnh D
S
lng
n gi
Thnh tin
3=1x2
Xi mng Hi Vn
Tn
10
670.000
6.700.000
1x2
15
90.000
1.350.000
Thp trn D> 18 mm
Kg
300
7.450
2.235.000
Cng thnh tin
10.285.000
Thu sut thu GTGT: 10% Tin thu GTGT
1.028.500
Tng cng tin thanh ton
11.313.500
Bng ch: Mi mt triu ba trm mi ba ngn nm trm ng y.
Ngi mua hng

(k, ghi h tn)
Ngi bn hng
Th trng n v
(k, ghi h tn)
(ng du, k ghi h tn)
(Cn kim tra, i chiu lp,giao nhn hng ha n)

SVTH:
Trang: 39
GVHD: on Th Lnh
Cn c vo ha n k ton vit phiu nhp kho.

n v:Cng ty TNHHXDTM&DV Thnh t
a ch:Nam Giang - Qung Nam
Mu s 01-VT
Ban hnh theo Q S 1141
TC/Q/CDKT ngy 01-11-1995
Ca B Ti Chnh
PHIU NHP KHO

Ngy 05 thng 10 nm 2008
H v tn ngi nhp: Nguyn Duy Lnh
Theo ha n s: 35486 ngy 05 thng 10 nm 2008
Nhp ti kho: i xy dng
S TT
Tn vt
liu
n v
tnh
S lng
n gi
Thnh tin
Xi mng
Hi Vn
Tn
10
670.000
6.700.000
1x2
m3
15
90.000
1.350.000
Thp
D>18m m
Kg
300
7.450
2.235.000
Tng cng
10.285.000
Bng ch : Mi triu hai trm tm mi lm nghn ng y.

Ngi lp
Th kho
(k, ghi h tn) (k, ghi h tn)
K ton trng
(ng du,ghi h tn)

SVTH:
Ph trch nv
Trang: 40
(k, ghi h tn)
Mu s 01-VT
GVHD: on Th Lnh

Ca B Ti Chnh
PHIU NHP KHO

S TT
Tn vt
liu
n v
tnh
S lng
Xi mng
Hi Vn
Tn
50
n gi
709.000
Thnh tin
35.450.000
Tng cng
35.440.000
Bng ch : Ba mi lm triu bn trm bn mi ngn ng y.

Ngi lp
Th kho
SVTH:
K ton trng
Ph trch nv
(ng du,ghi h tn)
Trang: 41
(k, ghi h tn)
GVHD: on Th Lnh
Mu s 01-VT

Ca B Ti Chnh
PHIU NHP KHO

S TT
Tn vt
liu
n v
tnh
S lng
n gi
Xi mng
Hi Vn
Tn
10`
709.000
7.090.000
Thp 12
Kg
90
12.000
1.080.000
inh 5
Kg
50
5.140
Tng cng
Thnh tin
8.427.000
Bng ch : Tm triu bn trm hai mi by nghn ng y.

Ngi lp
Th kho
K ton trng
Ph trch nv
(ng du,ghi h tn)
(k, ghi h tn)
Phiu nhp kho do b phn thu mua nguyn vt liu lp thnh hai lin (i
vi vt t mua ngoi. Ngi lp ghi r h tn, mang phiu n kho nhp vt
t. Th kho gi lin 2 ghi vo th kho v sau chuyn cho phng k ton,
lin 1 lu ni lp phiu
Khi c nhu cu cung ng vt t th cn b qun l cng trnh vit giy
ngh xut kho vt t v chuyn vo phng vt t, sau khi c k duyt ca
ch huy cng trnh. Cn c vo giy ngh , vit (giy) phiu xut kho vt
t.
SVTH:
Trang: 42
GVHD: on Th Lnh
n v:Cng tyTNHHXDTM&DVThnh T CNG HA X HI CH NGHA VIT NAM
c lp - T do - Hnh phc
GIY NGH XUT KHO

H v tn: L Vn Tun
B phn cng tc: B phn qun l cng trnh
L do xut:Xut xy dng (c b tng)
S TT
Tn vt
liu
n v
tnh
S lng
Chng loi
Xi mng
Tn
07
Hi Vn
m3
10
1x2
Thp trn
Kg
50
D<10 mm
Tng cng
Ngi ngh
(K, h tn)
Phng KT-VT
(k, h tn)
Th trng n v
(ng du,k, h tn)
Cn c vo giy ngh xut kho, k ton vt t kim th kho vit phiu

xut kho.
Cng ty s dng phiu xut kho kim vn chuyn ni b.Phiu xut kho
c lp thnh 3 lin.
Lin 1: Gi li cun gc v k ton vt t bo qun
Lin 2: Dng vn chuyn nguyn vt liu
Lin 3: Phng k ton lu vo h s nguyn vt liu v ghi vo th kho.
SVTH:
Trang: 43
GVHD: on Th Lnh
Mu s 03-VT-331

Ca B Ti Chnh
PHIU XUT KHO KIM VN CHUYN NI B

S:28
Lin2:dng vn chuyn nguyn vt liu
H v tn ngi nhn: L Vn Tun
Xut ti kho: Cng ty TNHH XDTM&DV Thnh T.
L do xut: c b tng
S TT
Tn vt
liu
n v
tnh
Xi mng
Hi Vn
2
3
S lng
n gi
Thnh tin
Yu
cu
Thc
xut
Tn
07
07
670.000
4.690.000
1x2
m3
10
10
90.000
900.000
Thp trn
D <10 m m
Kg
50
50
377.500
7.550
Tng cng
5.967.500
Bng ch : Nm triu chn trm su mi by nghn nm trm ng y.

Ngi nhn
Th kho

SVTH:
K ton trng
Th trng nv
(ng du,ghi h tn)

Trang: 44
(k, ghi h tn
GVHD: on Th Lnh
Mu s 03-VT - 311

Ca B Ti Chnh

S:29
Lin2:dng vn chuyn nguyn vt liu
L do xut: Xut xy dng cng trnh.
S TT
Tn vt
liu
n v
tnh
Xi mng
Hi Vn
2
3
S lng
n gi
Thnh tin
Yu
cu
Thc
xut
Tn
03
03
670.000
2.010.000
inh 5
kg
35
35
5.140
179.900
Du diezen
lt
718
718
4.700
3.374.600
Tng cng
5.564.500
Bng ch : Nm triu nm trm su mi t nghn ng.

Ngi nhn
Th kho
SVTH:
K ton trng
Th trng nv
(ng du,ghi h tn)
Trang: 45
(k, ghi h tn)
GVHD: on Th Lnh
Mu s 01-VT


S:30
Lin2:Dng vn chuyn nguyn vt liu
L do xut: Xut xy dng nh Truyn Thng
S TT
Tn vt
liu
n v
tnh
Xi mng
Hi Vn
2
3
S lng
n gi
Thnh tin
Yu
cu
Thc
xut
Tn
10
10
709.000
7.090.000
Thp D
10m m
kg
200
200
7.550
1.510.000
Thp D
<18
Kg
300
300
1x2
m3
25
25
Nha
ng
Thng
05
05
2.235.000
7.450
90.000
2.250.000
94.500
18.900
Tng cng
13.179.500
Bng ch : Nm triu nm trm su mi t nghn ng.

Ngi nhn
Th kho
SVTH:
K ton trng
Th trng nv
(ng du,ghi h tn)
Trang: 46
(k, ghi h tn)
GVHD: on Th Lnh
T phiu nhp kho, phiu xut kho, k ton vt t kim th kho s lp th

kho.
Mu s 06-VT
Ban hnh theo Q S 186TC/CKT
TH KHO
Ngy lp th: 20 thng 12 nm 2008
T s: 30
Tn nhn hiu, quy cch vt liu : Xi mng Hi Vn
STT
Chng t
S
VT: Tn
Din gii
S lng
Ngy
lp
Nhp
Lnh
Xut
15
5/10
Nguyn Duy
nhp kho
28
10/10
L Vn Tun xut c
b tng
16
12/10
Nguyn Duy
nhp kho
29
15/10
L vn Tun xut xy
dng
03
50
30
04/10
L Vn Tun xut xy
dng
10
40
17
20/10
Nguyn Duy
nhp kho
Lnh
Lnh
Cng
Ngi lp th
(K, h tn)
SVTH:
10
Tn
10
07
50
03
53
10
70
Ch k
xc nhn
ca k
ton
50
20
50
K ton trng
Th trng n v
(ng du, k, h tn)
(ng du, k, h tn)
Trang: 47
GVHD: on Th Lnh

Mu s 06-VT
TH KHO
T s: 31
Tn nhn hiu, quy cch vt liu : inh 5
STT
Chng t
S
VT: kg
Din gii
S lng
Ngy lp
Nhp
Xut
Tn u qu
130
29
15/10
L Vn Tun xut c
b tng
17
20/12
Nguyn Duy
nhp kho.
(K, h tn)
SVTH:
35
Lnh 50
Cng
Ngi lp th
Tn
Ch k
xc nhn
ca k
ton
50
35
145
K ton trng
Th trng n v
(ng du, k, h tn)
(ng du, k, h tn)
Trang: 48
GVHD: on Th Lnh

Mu s 06-VT
TH KHO
T s: 32
Tn nhn hiu, quy cch vt liu : Thp trn D> 18 m m
STT
Chng t
S Ngy lp
15
30
05/10
Din gii
Nhp
Tn u qu
Nguyn Duy Lnh
nhp kho
L Vn Tun xy
dng
Tn
Ch k
xc nhn
ca k
ton
300
300
(K, h tn)
S lng
Xut
300
Tng cng
Ngi lp th
VT: kg
300
300
300
K ton trng
Th trng n v
(ng du, k, h tn
(ng du, k, h tn)
TH KHO
T s: 33
Tn nhn hiu, quy cch vt liu : Thp trn D 10 mm
STT
Chng t
S Ngy lp
28
10/10
30
4/12
Din gii
Nhp
Tn u qu
L Vn Tun xut c
b tng
L Vn Tun xy
dng
Tng cng
Ngi lp th
(K, h tn)
VT: kg
S lng
Xut
Tn
50
1.500
1.450
200
1.250
250
1.250
Ch k
xc nhn
ca k
ton
K ton trng
Th trng n v
(ng du, k, h tn
(ng du, k, h tn)
Cn c vo phiu nhp, phiu xut, cui qu k ton vt t lp s chi tit vt t

cho tng loi vt liu.
SVTH:
Trang: 49
GVHD: on Th Lnh

Din gii
Ng
TIT
VT
Hi
vn.
T ngy 1/10/2008 n 30/12/2008

Tn
Chng t
CHI
vt
liu:
TK i n gi Nhp
Xut
ng
Lng Thnh tin Lng Thnh tin
Xi
mng
Tn
Ghi ch
Lng Thnh tin
y
S d u qu
PN15 05/10 Nhp 10 tn xi 111
mng
670.000 10
PX28 10/10 Xut c b 621

tng
670.000
PN16 12/10 Nhp 50 tn xi 112

mng
709.000 50
PX29 15/11 Xut xy dng 154XD 670.000
SVTH:
Trang: 50
6.700.000
07
4.690.00
35.450.000
03
2.010.000
10
6.700.000
03
2.010.000
03
2.010.000
50
35.450.000
GVHD: on Th Lnh
Trng Mu
gio Ho Xun
709.000
02
1.418.000
PX30 04/12 Xut xy dng 154XD 709.000

nh
truyn
thng
10
7.090.000
PN17 20/12 Nhp 10 tn xi 331

mng
709.000 10
II. Cng pht

sinh
70
7.090.000
49.240.000 22
48
34.032.000
38
26.942.000
48
34.032.000
48
34.032.000
15.208.000
III. S d cui
k
Nam Giang ngy 30 thng 12 nm 2008

Ngi lp phiu
(K, h tn)
SVTH:
K ton trng
(ng
Trang: 51
Th trng n v
du,
(ng du, k, h tn)
k,
tn
SVTH:
GVHD: on Th Lnh
Trang: 52
GVHD: on Th Lnh
Din gii
TK
ng
PX30 04/12
vt
liu:
i n gi Nhp
Ngy
PN15 05/10
TIT
I. S d u
qu
Nhp 300kg 111
thp
trn
D>18mm
Xut
kho 154XD
300kg
xy
nh
truyn
thng
II. Cng pht
sinh
III. S d cui
qu
7.450
300
trn
>
18mm.
Tn
Thnh
tin
Ghi
ch
Lng
Thnh tin
1.600
11.920.000
2.235.000
300
2.235.000
300
2.235.000
1.600
11.920.000
SVTH:
K ton trng
Trang: 53
VT:
2.235.000
7450
300
Thp
Xut
Lng Thnh tin L

ng
Ngi lp phiu
VT
T ngy 1/10/2008 n 30/12/2008

Tn
Chng t
CHI
Gim c
Kg
(K, h tn)
GVHD: on Th Lnh
(ng
du,
(ng du, k, h tn)
Ngy
PX
29
15/10
PN
17
20/12
SVTH:
TK i
ng
I. S d u
qu
Xut kho xy 154XD
dng,
nh
truyn thng
Nhp kho 50 111
kg inh 5
II. Cng pht
sinh
III. S d cui
qu
CHI
tn
TIT
VT
VT:
Kg
T ngy 1/10/2008 n 30/12/2008

Tn
Din gii
Chng t
k,
vt
Nhp
5.140
5.140
Trang: 54
50
257.000
50
257.000
inh
Xut
n gi
Lng Thnh tin
liu:
Lng
Thnh
tin
35
179.900
35
179.900
5.
Tn
Lng
Thnh tin
130
668.200
145
745.300
Ghi
ch
GVHD: on Th Lnh
Ngi lp phiu
(K, h tn)
SVTH:
K ton trng
(ng
Trang: 55
Gim c
du,
(ng du, k, h tn)
k,
tn
GVHD: on Th Lnh
Cc loi vt t khc lp s chi tit tng t.

T phiu xut kho vt t, k ton vt t lp bng theo di xut nguyn vt liu
theo di chi tit tnh hnh xut nguyn vt liu ri np ln cho k ton trng
xem xt li tnh hnh xut nguyn vt liu c hp l hay khng.
BNG THEO DI XUT NGUYN VT LIU
T ngy 1/10/2008 n 30/12/2008
Tn vt liu
I. Vt liu
chnh
Xi mng
c tnh, n v
S
chng loi tnh
lng
Hi Vn
Tn
22
12
2
3
4
5
6
7
8
9
10
11
12
Thp 12
Thp D 10mm
Thp D > 18mm
1x2
II. Vt liu ph
inh 5
inh a
Bao ti
Cc tre
Dy thp
III. Nhin liu
Du Diezen
Nha ng
Tng cng
n
gi
Thnh
tin
670.00 15.208.000
0
709.00 8.508.000
0
12.000 3.600.000
7.550 1.887.500
7.450 2.235.000
90.000 3.150.000
12
D 10mm
D > 18mm
1x2
Kg
Kg
Kg
M3
300
250
300
35
5
50x30
2m
Loi ln
Kg
Ci
Ci
Cc
Kg
35
48
0
150
60
5.140
1.402
0
7.000
8.182
179.900
67.296
0
1.050.000
490.920
Th
Lt
Thng
718
5
1.923
4.700
18.900
3.374.600
94.500
31.337.716
Nam Giang, ngy 30 thng 12 nm 2008

Ngi lp phiu
K ton trng
Gim c
(K, h tn)
(ng du, k, h tn)
(ng du, k, h tn)
SVTH:
Trang: 56
SVTH:
GVHD: on Th Lnh
Trang: 57
GVHD: on Th Lnh
T cc s chi tit vt t, k ton vt t lp bng tng hp, nhp xut tn nguyn vt liu vo cui mi qu.
BNG TNG HP NHP XUT TN NGUYN VT LIU
Tn vt S d u
STT
liu
qu
T ngy 1/10/2008 n 30/12/2008
Ghi N TK 152, Ghi C cc TK

TK 111
TK 112
TK 331
6.700.000
35.450.000 7.090.000
12.150.000
1.080.000
Ghi C TK 152, Ghi N cc TK
TK 3381 Cng N TK TK 621

152
TK 154XD
Cng N
TK 152
S d cui
qu
I.
Vt
liu
chnh
1
Xi mng
Hi Vn
Thp
12
Thp D 11.325.000
10mm
Thp D> 11.920.000

18mm
2.235.000
1x2
1.350.000
SVTH:
6.795.000
4.500.000
Trang: 58
49.240.000 4.690.000
10.518.000 15.208.000 34.032.000
1.080.000
3.600.000
3.600.000
6.795.000
1.887.500
1.887.500 16.232.500
2.235.000
2.235.000
2.235.000 11.920.000
5.850.000 3.150.000
3.150.000
9.630.000
2.700.000
GVHD: on Th Lnh
II. Vt
liu ph
6
inh 5
668.200
257.000
inh a
4.206.000
Bao ti
3.050.000
Cc tre
3.220.000
10
Dy thp
615.650
1.542.200
257.000
179.900
179.000
745.300
1.542.200
67.296
67.296
5.680.904
3.050.000
1.050.000
1.050.000
2.170.000
490.920
490.920
122.730
III.
Nhin
liu
11
Du
Diezen
4.320.000
4.700.000
4.700.000
3.374.600
3.374.600
5.555.400
12
Nha
ng
1.250.000
1.250.000
94.500
94.500
1.155.500
Tng
cng
51.382.850
11.622.000
45.900.000 13.885.000 1.542.200
72.949.200 7.840.000
23.497.716 31.337.716 92.994.334

Ngi lp biu
(K, h tn)
SVTH:
K ton trng
(ng
Trang: 59
Gim c
du,
(ng du, k, h tn)
k,
tn
GVHD: on Th Lnh
Theo nh k vo cui mi qu k ton vt t kim th kho s kim tra phiu

nhp, phiu xut, xem li vic ghi chp vo th kho ca mnh chnh xc hay
cha. Kim tra i chiu s liu xong, k ton vt t k xc nhn vo th kho.
Sau mi ln ki m k, phi tin hnh i chnh s liu trn chng t ph hp
vi s liu thc t.
2.2.4.2 Hch ton tng hp nguyn vt liu ti cng ty hch ton hng tn kho
theo phng php k khai thng xuyn
2.2.4.2.1 K ton nhp kho nguyn vt liu ti cng ty TNHH XDTM & DV
Thnh T
T cc phiu nhp kho phng k ton lp bng k nguyn vt liu. Trong qu
4/2008 pht sinh nhiu nghip v mua vt liu y in hnh mt s nghip
v kinh t m cng ty mua trong thng 10
BNG K GHI N NVL
Chng t
Din gii
152/111
S hiu
Ngy
thng
PN15
05/10
Nhp kho 10
tn xi mng
6.700.000
PN15
05/10
Nhp kho
15m3 1x2
1.350.000
PN15
05/10
Nhp kho 300

lng thp
trn D>18mm
2.235.000
PN16
12/10
Nhp kho 50
tn xi mng
...
....
....
Tng cng
Tng cng
152/111
35.450.000
....
.....
10.285.000
35.450.000

Ngi lp bng
SVTH:
Trang: 60
ton
trng
GVHD: on Th Lnh
(K, h tn)
(ng du, k, h tn)
Cn c vo phiu nhp kho, k ton tng hp chng t ghi s. Chng t

ghi s c lp vo cui mi thng. T cc chng t ghi s, k ton ln s ng
k chng t ghi s v vo s ci TK 152.
CHNG T GHI S
S 25
Din gii
Ti khon
S tin
Nhp kho 10 tn xi mng
152
111
6.700.000
Nhp kho 15m3 1x2
152
111
1.350.000
Nhp kho 300kg thp trn

D>18mm
152
111
2.235.000
152
112
35.450.000
Tng cng
Ghi ch
45.735.000
Km theo 01 chng t gc.

Ngi ghi s
(K, h tn)
ton
trng
(ng du, k, h tn)
Vt liu s dng khng ht nhp li kho th k ton vt t vit phiu nhp

kho li v hch ton vo chi ph (TK 621).
2.2.4.2.2. K ton xut kho nguyn vt liu
Khi c nhu cu cung ng vt t th cn b qun l cng trnh vit giy
ngh xut kho vt t v chuyn giy ny vo phng vt t, sau khi c k
duyt ca ch huy cng trnh. Cn c vo giy ngh , k ton vt t vit
phiu xut kho (mu trnh by phn hch ton chi tit nguyn vt liu).
SVTH:
Trang: 61
GVHD: on Th Lnh
Sau khi nhn c cc phiu xut kho phng k ton s ln bng k xut
nguyn vt liu.
SVTH:
Trang: 62
GVHD: on Th Lnh

BNG K GHI C NVL
Chng t
S
hiu
Ngy
thng
Din gii
621/152
154XD/152
PX28
10/10
Xut xi mng c b tng
PX28
10/10
Xut kho 1x2 c b

tng
900.000
PX28
10/10
Xut kho thp trn D

10mm
377.500
PX29
15/10
Xut kho inh 5 xy dng

nh truyn thng
PX29
15/10
Xut kho du diezen cho

cng trnh nh truyn
thng
..
..
Tng cng
8.217.500
14.484.000
4.690.000
179.900
3.374.600

Ngi lp bng
(K, h tn)
ton
trng
(ng du, k, h tn)
T cc nghip v kinh t pht sinh, cn c vo phiu xut kho k ton tng

hp lp chng t ghi s vo cui mi thng.
SVTH:
Trang: 63
GVHD: on Th Lnh

CHNG T GHI S
S 26
Din gii
Ti khon
S tin
Xut xi mng c b tng
621
152
4.690.000
Xut kho 1x2 c b tng
621
152
900.000
Xut kho thp trn D

10mm c b tng
621
152
377.500
Xut kho inh 5 xy dng

nh truyn thng
154XD
152
179.900
Xut kho du diezen cho

cng trnh nh truyn thng
154XD
152
3.374.600
Tng cng
Ghi ch
9.522.000

Ngi ghi s
(K, h tn)
SVTH:
ton
(ng du, k, h tn)
Trang: 64
trng
GVHD: on Th Lnh

CHNG T GHI S
S 27
Din gii
Nhp kho thp 12
Nhp kho inh 5
Nhp kho inh a tha khi pht hin
Ti khon
N
C
152
331
152
111
152
111
152
3381
Tng cng
S tin
Ghi ch
7.090.000
1.080.000
257.000
1.542.200
9.969.200

Ngi ghi s
(K, h tn)
ton
trng
(ng du, k, h tn)

CHNG T GHI S
S 28
Din gii
Ti khon
N
C
Xut kho xi mng Hi Vn cho xy dng 154XD 152
Xut thp 12 cho cng trnh mu gio 154XD 152
Xut inh a xy dng trng mu gio 154XD 152
154XD 152
Xut cc tre xy dng trng mu gio
154XD 152
Xut dy thp xy dng nh truyn
thng
Tng cng
S tin
Ghi
ch
3.428.000
3.600.000
67.296
1.050.000
490.920
8.636.216

Ngi ghi s
SVTH:
K
Trang: 65
ton
trng
GVHD: on Th Lnh
(K, h tn)
(ng du, k, h tn)

CHNG T GHI S
S 29
Din gii
Ti khon
N
C
152
331
152
112
152
112
152
112
Nhp kho thp D 10mm

Nhp kho 1x2
Nhp kho du diezen
Nhp kho nha ng
Tng cng
S tin
Ghi ch
6.795.000
4.500.000
4.700.000
1.250.000
17.245.000

Ngi ghi s
(K, h tn)
ton
trng
(ng du, k, h tn)

CHNG T GHI S
S 30
Din gii
Xut kho xi mng cho xy dng
Xut kho thp D 10 mm
Xut kho thp D > 18mm
Xut kho 1x2 c b tng
Xut kho nha ng
Ti khon
N
C
154XD 152
154XD 152
154XD 152
621
152
154XD 152
Tng cng
S tin
7.090.000
1.510.000
2.235.000
2.250.000
94.500
13.179.50
0

SVTH:
Trang: 66
Ghi
ch
GVHD: on Th Lnh
Ngi ghi s
(K, h tn)
ton
trng
(ng du, k, h tn)
T cc chng t ghi s, k ton ln s ng k chng t ghi s ri lp s

ci TK 152.
S CI TI KHON 152
Qu IV nm 2008
Tn TK: Nguyn Vt liu
S hiu: 152
Ngy Chng t
ghi s
S
Ngy
Din gii
TK i S tin
ng
N
I. S d u k
51.382.850
30/12 25
30/10
111
6.700.000
25
30/10
112
35.450.000
25
30/10
Nhp kho 15m3 1x2
111
1.350.000
25
30/10
Nhp kho 300kg thp

trn D > 18mm
111
2.235.000
26
30/10
Xut xi mng c b
tng
621
4.690.000
26
30/10
Xut kho 1x2 c b

tng
621
900.000
26
30/10
Xut kho thp trn D

10mm c b tng
621
377.500
26
30/10
Xut inh 5 xy dng

nh truyn thng
154XD
179.900
26
30/10
Xut du Diezen xy nh
truyn thng
154XD
3.374.600
27
30/10
331
SVTH:
Trang: 67
7.090.000
GVHD: on Th Lnh
27
30/11
Nhp kho thp 12
111
1.080.000
27
30/11
Nhp kho inh 5
111
257.000
27
30/11
Nhp kho inh a tha

khi pht hin
3381
28
30/11
Xut kho xi mng Hi

Vn cho xy dng
154XD
3.428.000
28
30/11
Xut thp 12 cho cng

trnh mu gio
154XD
3.600.000
28
30/11
Xut inh a xy dng

nh mu gio
154XD
67.296
28
30/11
Xut cc tre xy dng

trng mu gio
154XD
1.050.000
28
30/11
Xut dy thp xy dng

nh truyn thng
154XD
490.920
29
30/12
Nhp kho thp D 10mm 331
6.795.000
29
30/12
Nhp kho 1x2
112
4.500.000
29
30/12
Nhp kho du diezen
112
4.700.000
29
30/12
Nhp kho nha ng
112
1.250.000
30
30/12
Xut kho xi mng cho

xy dng
154XD
7.090.000
30
30/12
Xut kho thp D 10mm 154XD

cho xy dng
1.510.000
30
30/12
Xut kho thp D > 18mm 154XD
2.235.000
30
30/12
Xut kho 1x2 c b

tng
621
2.250.000
30
30/12
Xut kho nha ng
154XD
SVTH:
1.542.200
94.500
II. Cng pht sinh
72.949.200 31.337.716
III. S d cui k
92.994.334
Trang: 68
GVHD: on Th Lnh
n v: Cng ty TNHHXDTM&DV Thnh t BO CO NHP XUT TN NGUYN VT LIU

a ch: Nam Giang - Qung Nam
T ngy 1/10/2008 n 30/12/2008
STT Tn vt liu
Tn u qu
Nhp trong qu
Xut trong qu
Tn cui qu
Lng Thnh tin Lng n gi Thnh tin Lng n gi Thnh tin Lng Thnh tin
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
I. Vt liu
chnh
1
Xi mng
0
0
10 670.000 6.700.000
10 670.000 6.700.000
0
0
60 709.000 42.540.000
12 709.000 8.508.000
45 34.032.000
2
1012.5 12.150.000
90
12.000 1.080.000 300 12.000
3600.000 802,5 9.630.000
Thp 12
3
900
7.550 6.795.000 250
7.550 1.887.500 2.150 16.232.500
Thp D 1.500 11.325.000
10mm
4
Thp
D> 1.600 11.920.000
300
7.450 2.235.000 300
7.450 2.235.000 1.600 11.920.000
18mm
5
1x2
0
0
65
90.000 5.850.000
35 90.000 3.150.000
30 2.700.000
II. Vt liu ph
6
inh 5
130
668.200
50
5.140
257.000
35
5.140
179.900
145
745.300
7
inh a
3.000 4.206.000 1.100
1.402 1.542.200
48
1.402
67.296 4.052 5.680.904
8
Bao ti
762,5 3.050.000
0
0
0
0
0
0 762,5 3.050.000
9
Cc tre
460 3.220.000
0
0
0 150
7.000 1.050.000
310 2.170.000
10
Dy thp
75
613.650
0
0
0
66
8182
490.920
15
122.730
III. Nhin liu
11
Du diezen
900 4.230.000 1.000
4.700 4.700.000 718
4.700 3.374.600 1.182 5.555.400
12
Nha ng
0
0
66
18.900 1.250.000
5 18.900
94.500
61 1.155.500
Tng cng
9.440 51.382.850 3.641
72.949.200 1.923
31.337.716 11.158 92.994.334
SVTH:
Trang: 69
GVHD: on Th Lnh
Ngi lp biu
(K, h tn)
SVTH:
K ton trng
(ng
Trang: 70
Gim c
du,
(ng du, k, h tn)
k,
tn
GVHD: on Th Lnh
CHNG 3: HON THIN K TON NGUYN VT LIU,

BIN PHP NNG CAO HIU QU QUN L V S
DNG NGUYN VT LIU TI CNG TY TNHH XDTM
V DV THNH T
3.1. Bin php khc phc hot ng ang nghin cu
3.1.1. nh gi thc trng
3.1.1.1. Nhn xt chung v k ton nguyn vt liu
Qua thi gian thc tp ti Cng ty TNHH XDTM v DV Thanh T vi s
gip tn tnh ca cng ty, c bit l phng k ton, vi nhng thc t m
bn thn tip cn v tnh hnh ca cng ty. Em xin trnh by nhng kin v
nhn xt v cng tc hch ton nguyn vt liu cng ty th hin qua nhng u
v nhc im sau:
* u im:
Cng ty TNHH XDTM v DV Thanh T l mt cng ty chuyn thi cng
xy lp cc cng trnh, c s h tng, qua qu trnh tn ti v pht trin cng ty
ngy cng c uy tn trn th trng.
Trong c ch th trng hin nay, s cnh tranh ngy cng din ra gay gt
v mnh m, i hi phi c mt k hoch, mt phng php qun l ht sc
cht ch, ginh c hp ng l mt vn rt kh khn.
V cng ty lun t chc thi cng ng tin , m bo cht lng, tnh
thm m, k thut cng trnh nn to ra c nim tin v s tin cy cho cc
i tc.
T chc b my gn nh trn c s mi quan h vi cc phng ban, thng
tin t gim c xung cc phng ban c gii quyt kp thi.
B my k ton t chc theo hinh thc tp trung ph hp vi cng ty.
i ng nhn vin k ton tui tr, nhit tnh, c trnh , c tay ngh, c
nng lc chuyn mn cao. S dng thnh tho vi tnh v da vo ly c s
d liu cn thit phc v cho cng tc qun l nguyn, vt liu ni ring v
tt c cc phn mm qun l ni chung.
* Hnh thc k ton
Cng ty vn dng hnh thc k ton: chng t ghi s ph hp vi quy m
v c im ca cng ty. Cc chng t c cp nht kp thi, s sch k ton
chi tit c ghi chp r rng, rt thun tin cho vic theo di cc nguyn, vt
liu kho. Trong cng tc t chc s k ton, cng ty kt hp sng to gia
cc hnh thc k ton vi nhau.
* Cng tc qun l nguyn, vt liu
SVTH:
Trang: 71
GVHD: on Th Lnh
B phn k ton nguyn, vt liu ca cng ty qun l, theo di nguyn vt

liu cht ch, kp thi, thng xuyn i chiu phiu nhp, phiu xut vi th
kho.
* Phng php tnh gi nguyn vt liu
p dng phng php nhp trc - xut trc nn vic xut dng ca cng
ty trong k hch ton chnh xc.
Chng t lun chuyn v phng k ton rt nhanh chng, y l mt u
im ln ca cng ty, tuy vn chuyn xa nhng chng t lun v kp thi,
khng gy tr nguyn, vt liui cho cng tc hch ton k ton.
Cng ty xy dng n gi xut nguyn vt liu theo gi thc t gip
cho vic hch ton nhp - xut - tn nguyn, vt liu c tt hn v chnh xc
hn.
* Mt s im tn ti v hch ton nguyn, vt liu ti cng ty
Cc k ton thng dn cng vic vo cui thng, qu mi x l nn d
gy ra s chm tr trong vic tng hp s liu v bo co ti chnh.
Vic hch ton chi tit nguyn, vt liu theo phng php th song song
tuy d kim tra i chiu nhng vic ghi chp cn trng lp.
Do xut nguyn, vt liu vi s lng nhiu nn khi cc cng trnh hon
thnh tt yu phi c ph liu thi ra v c vt liu tha nhng th kho tin
hnh lm th tc nhp sau khi nh gi li vt liu tha. Cn ph liu th do
y l cng ty xy dng nn ph liu ch yu l xi mng, thp, vi khng th
ti to v s dng li c. V th cng ty cn phi xem li vic cung cp
nguyn vt liu cho cc cng trnh v c bin php s dng tit kim hn
nhng vn m bo cht lng cho cc cng trnh nhm gim bt ph liu thi
ra.
Nguyn, vt liu khng t c m d tr t nn phi mua t cc doanh
nghip khc theo hp ng mua bn nn vic cung cp nguyn, vt liu cho cc
cng trnh cn kh khn.
Cng tc qun l nguyn vt liu tuy cht ch v s sch nhng th kho
kim k ton vt t nn d dn ti tht thot nguyn, vt liu ca cng ty.
3.2. Mt s kin kin ngh nhm hon thin cng tc hch ton nguyn,
vt liu ti Cng ty TNHH XDTM v DV Thanh T em nhn thy c cu t
chc b my ca cng ty khng phc tp lm. V vy, cng ty cn a ra bin
php nhm gim bt trch nhim cho gim c.
* B phn k ton
Do cng ty p dng hnh thc tp trung qun l cc nhn vin phng k
ton, k ton trng l ngi trc tip h tr cho gim c khi cn thit. Do
cng tc ghi chp, hch ton hu ht l k ton vt t v k ton trng, vic
tnh ton tng i nhiu nhng s lng nhn vin cn thiu. Trch nhim k
SVTH:
Trang: 72
GVHD: on Th Lnh
ton trng cao, khi lng cng vic nhiu nn vic kim tra, gim st ca k
ton trng gp nhiu kh khn. Nh vy m bo cho cng tc k ton ca
cng ty c tt , s liu cung cp mt cch kp thi, chnh xc th cng ty cn
tuyn thm nhn vin cho phng k ton nhm gim bt trch nhim cng nh
cng vic cho k ton trng. gim bt trch nhim cng nh cng vic cho
k ton trng. gim bt v trnh s tht thot kho nn th kho, m bo
cho vic hch ton c nhanh chng v chnh xc hn. V cn phi tuyn th
qu, tch k ton tin mt to thnh hai cng vic khc nhau.
* Hnh thc k ton
Hnh thc k ton cng ty ang p dng l ph hp v thun tin cho vic
s dng my vi tnh. Nhng vic bo co s liu s khng kp thi, hng qu k
ton mi tng hp s liu lm bo co.
* Qun l nguyn vt liu:
theo di chi tit nguyn, vt liu, cng ty cn m cc ti khon gip
cho vic hch ton c chi tit v r rng hn.
Cc ti khon dng hch ton xut nguyn, vt liu so vi l thuyt
hc th cc ti khon dng hch ton xut nguyn, vt liu khng ging.
cng ty, khi xut nguyn, vt liu thi cng, xy dng, k ton ghi s.
N TK 134XD, 1421, 621,1361
C TK 152
c im ca n v xy lp l sn xut xy dng c bn thng din ra
ngoi tri, chu tc ng trc tip bi iu kin mi trng t nhin do vic
thi cng xy lp mc no mang tnh cht thi v. Do , trong qu trnh
thi cng, cng ty nn bo qun vt t. Cn t chc cc kho vt t sao cho thun
tin nhm m bo cht lng v cung cp nhanh chng, ng tin thi cng
khi thi tit thun tin.
i vi vt liu mt mt, cng ty cha c phng php hch ton m xem
nh l chi ph trong gi thnh sn phm lm tng gi thnh. Theo em, khi xc
nh gi tr vt liu tht thot phi xc nh r nguyn nhn, trch nhim bi
thng.
N TK 138 (1388)
N TK 821 (Chi ph bt thng)
C TK 621 (Chi ph nguyn vt liu h hng ti cng trnh).
Trn y l nhng kin ca em, thi gian tip cn thc t khng nhiu
nn trong qu trnh a ra kin khng th trnh khi nhng sai st, rt mong
s gp ca anh ch phng k ton v gio vin hng dn.
SVTH:
Trang: 73
GVHD: on Th Lnh
3.2.2. Kin ngh

3.2.2.1. Qua 2 nm hc trng, c s ging dy nhit tnh ca thy
(c), trang b cho em v cc kinh doanhn thc nghip v k ton v cc l
lun chnh tr, l mt sinh vin sp ra trng, em xin c mt s kin nh nh
sau:
a phn hin nay cc doanh nghip u s dng cc phn mm k ton
trn my vi tnh. Vic hc k ton trn my thi cha , v vy nh trng cn
thm vo chng trnh hc k ton mt mn mi, l Phn mm k ton.
Nh vy, sau khi ra trng hc sinh khi tip cn v lm vic vi thc t s d
dng hn v khng phi b ng.
Ngoi ra, nh trng nn to iu kin sinh vin c thm thi gian thc
tp, c nhiu thi gian lm quen v tip cn vi thc t nhiu hn.
3.2.2.2. i vi doanh nghip
Trong nn kinh t th trng hin nay, l mt cng ty chuyn v xy dng
cng trnh, doanh nghip ang c nhiu thun li v cng khng t kh khn.
Doanh nghip a ra nhng bin php nhm pht huy nhng thun li v
khc phc nhng kh khn. Tuy nhin, c th cnh tranh vi cc doanh
nghip v cng ty khc, mun ng vng trn th trng, doanh nghip phi linh
hot v khng ngng t nng cao mnh, to cng n vic lm n nh cho ngi
lao ng, em xin xut mt s kin sau:
- L cng ty xy dng nn sau khi hon tt cc cng trnh tt yu phi c
ph liu thi ra. Ph liu ch yu l xi mng, thp, vi khng th ti to v s
dng li c. V th, cng ty cn phi xem xt li vic cung cp nguyn vt
liu cho cc cng trnh v c bin php s dng tit kim hn.
- hn ch vic tht thot nguyn vt liu, doanh nghip nn tch ring
th kho v k ton vt t thnh hai cng vic ring, c lp vi nhau.
SVTH:
Trang: 74
GVHD: on Th Lnh
LI KT
Trong nn kinh t th trng hin nay, vic hch ton ng chi ph NVL,
CCDC l ht sc quan trng i vi bt k mt doanh nghip no. Bi v NVL
l yu t quyt nh s tn ti v pht trin ca doanh nghip.
Vic hch ton chi ph NVL mt cch chnh xc s gip Gim c c
nhng quyt nh ng n, kp thi cho hot ng SXKD. ng thi hch ton
chi ph NVL mt cch hp l s gim bt c chi ph, h gi thnh sn phm,
tng li nhun cho doanh nghip, tng s cnh tranh trn th trng. Qua thi
gian thc tp ti Cng ty TNHH XDTM v DV Thnh T to cho ti mt c s
l lun vng chc p dng vo thc t. Vi kh nng cn hn ch v thi gian
thc tp hn hp. Ti tm thy mt s u v nhc im ca cng ty, kin
c th hp l hoc cha hp l, mong cc thnh vin k ton trong n v
xem xt v thng cm.
Mc d bn thn ti rt c gng nhng v kh nng v thi gian c hn nn
trong chuyn ny cn c nhng sai st nht nh, knh mong thy c gio
cng nh anh ch em phng k ton cng ty thng cm v gp ti hon
thin hn kin thc ca mnh.
Cui cng, ti xin chn thnh cm n c gio on Th Lnh cng vi Ban
lnh o, cc anh ch Phng Ti chnh K ton Cng ty TNHH XDTM v DV
Thnh T gip ti hon thin chuyn ny.
Nam Giang, thng 4 nm 2009
Sinh vin thc hin
L Th Kim Hiu
SVTH:
Trang: 75
GVHD: on Th Lnh
MC LC
Trang:
...........................................................................................................1
LI M U.......................................................................................................2
CHNG 1: C S L LUN...........................................................................3
NGUYN VT LIU - CNG C DNG C...................................................3
1.1. Khi nim - c im - yu cu qun l v nhim v k ton nguyn vt
liu - cng c dng c.......................................................................................3
1.1.1. Khi nim, c im, yu cu qun l NVL ......................................3
1.1.1.1. Khi nim.....................................................................................3
1.1.1.2. c im ......................................................................................3
1.1.13. Yu cu qun l.............................................................................3
1.1.2. Khi nim, c im, yu cu qun l cng c dng c ....................3
1.1.2.1. Khi nim.....................................................................................3
1.1.2.2. c im ......................................................................................3
1.1.3. Nhim v k ton nguyn vt liu - cng c dng c.........................4
1.2. Phn loi v nh gi nguyn vt liu - Cng c dng c.........................4
1.2.1. Phn loi nguyn vt liu - cng c dng c ......................................4
1.2.1.1. Phn loi nguyn vt liu ............................................................4
1.2.1.2. Phn loi cng c dng c............................................................6
1.2.2. nh gi nguyn vt liu - cng c dng c ..........................................6
1.2.2.1. nh gi nguyn vt liu - cng c dng c nhp kho ...............6
1.2.2.2. nh gi nguyn vt liu, cng c dng c xut kho ..................8
1.3. K ton chi tit nguyn vt liu - Cng c dng c ..................................9
1.3.1. Chng t v s k ton s dng .........................................................9
1.3.1.1. Chng t ......................................................................................9
1.3.1.2. S k ton s dng ......................................................................9
1.3.2. Cc phng php k ton chi tit nguyn vt liu - cng c dng c
.....................................................................................................................10
1.3.2.1. Phng php th song song .......................................................10
1.3.2.3. Phng php s s d.................................................................11
SVTH:
Trang: 76
GVHD: on Th Lnh
1.4. K ton tng hp nhp xut nguyn vt liu - cng c dng c .............12
1.4.1. Theo phng php k khai thng xuyn ........................................12
1.4.1.1. c im ca phng php k khai thng xuyn ...................12
1.4.1.2. Ti khon s dng .....................................................................13
14.1.3. Phng php hch ton ..............................................................15
1.4.2. Theo phng php kim k nh k .................................................19
1.4.2.1. c im ca phng php kim k nh k ............................19
1.4.2.2. Ti khon s dng: TK 611, Tk 511, 152, 111, 112, 131, 331,
.................................................................................................................19
1.4.2.3. Phng php hch ton .............................................................20
1.5. Mt s trng hp khc v nguyn, vt liu - cng c, dng c ............21
1.5.1. K ton nh gi li nguyn vt liu - cng c dng c ...................21
1.5.2. K ton nguyn, vt liu, cng c dng c tha thiu khi kim k ..21
1.5.3. K ton cho thu cng c dng c ....................................................22
1.5.4. K ton chuyn cng c dng c thnh TSC v ngc li ............23
1.5.5. K ton d phng gim gi nguyn vt liu, cng c dng c tn
kho: .............................................................................................................23
CHNG 2: THC TRNG VN CNG TY TNHH XY DNG
THNG MI V DCH V THNH T......................................................25
2.1. Khi qut s lc v Cng ty TNHH Xy dng thng mi v dch v
Thnh T ........................................................................................................25
2.1.1. Qu trnh hnh thnh v pht trin ca cng ty ................................25
2.1.1.1. Lch s hnh thnh v pht trin ca cng ty .............................25
2.1.1.2. Chc nng, nhim v ca Cng ty TNHH XDTM v DV Thanh
T ............................................................................................................27
2.1.1.2.1. Chc nng ca Cng ty TNHH XDTM v DV Thanh T . 27
2.1.2. c im t chc qun l kinh doanh ca cng ty............................28
2.1.2.1. c im t chc sn xut ca Cng ty TNHH XDTM v DV
Thanh T ................................................................................................28
2.1.2.2. c im t chc b my qun l ti cng ty ...........................29
2.1.2.2.1. c im chung ..................................................................29
2.1.2.2.2. C cu t chc b my qun l ti Cng ty TNHH XDTM
v DV Thanh T .................................................................................30
SVTH:
Trang: 77
GVHD: on Th Lnh
2.1.2.2 C cu t chc b my k ton ti cng ty TNHHXDTM v DV

Thnh T ................................................................................................31
2.1.2.2.1 T chc b my k ton ca cng ty ...................................31
2.1.2.2.2 Hnh thc s k ton ti cng ty TNHH TM v DV Thnh
T:........................................................................................................33
2.1.3. Mt s ch tiu khc .........................................................................34
2.1.3.1. H thng ti khon p dng ti Cng ty TNHH XDTM v DV
Thanh T ................................................................................................34
2.1.3.2. Phng php k ton hng tn kho ...........................................34
2.1.3.3. Phng php tnh thu gi tr gia tng.......................................34
2.2. Thc trng k ton nguyn vt liu ti cng ty v vn qun l, nng
cao hiu qu s dng nguyn vt liu Cng ty TNHH XDTM v DV Thanh
T. ...................................................................................................................34
2.2.1. Ngun nguyn vt liu ca Cng ty TNHH XDTM v DV Thanh T
.....................................................................................................................34
2.2.1.1. Phn loi nguyn vt liu ca cng ty .......................................34
2.2.1.2 Nhim v k ton nguyn vt liu ti cng ty:............................35
2.2.1.3 Ngun cung cp nguyn vt liu:................................................36
2.2.2 Phng php tnh gi nguyn vt liu ti cng ty TNHHXDTM v
DV Thnh T:..............................................................................................36
2.2.2.1 Tnh gi vt liu nhp kho:..........................................................36
2.2.2.2 Tnh gi vt liu xut kho:...........................................................36
2.2.3. Hch ton chi tit nguyn vt liu ti Cng ty TNHH XDTM v DV
Thanh T ....................................................................................................36
2.2.3.1. Chng t s dng .....................................................................36
2.2.3.2. S k ton chi tit nguyn, vt liu ............................................36
2.2.3.3. Phng php hch ton chi tit nguyn, vt liu .......................37
2.2.4 K ton tng hp nhp - xut vt liu ti cng ty TNHH XDTM&DV
Thnh T ....................................................................................................39
2.2.4.1 Chng t, s k ton s dng:.....................................................39
CHNG 3: HON THIN K TON NGUYN VT LIU, BIN PHP
NNG CAO HIU QU QUN L V S DNG NGUYN VT LIU
TI CNG TY TNHH XDTM V DV THNH T........................................71
3.1. Bin php khc phc hot ng ang nghin cu....................................71
3.1.1. nh gi thc trng ..........................................................................71
SVTH:
Trang: 78
GVHD: on Th Lnh
3.1.1.1. Nhn xt chung v k ton nguyn vt liu ...............................71

3.2.2. Kin ngh ..........................................................................................74
LI KT .............................................................................................................75
Ti liu tham kho:
Tai lieu ke toan
Dich vu ke toan
Hoc ke toan tong hop
Dich vu ke toan thue
-
SVTH:
Trang: 79

Kế toán nguyên vật liệu công cụ dụng cụ ở công ty TNHH XDTM và DV Thành Tú

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Kế toán nguyên vật liệu công cụ dụng cụ ở công ty TNHH XDTM và DV Thành Tú

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Bo co thc tp tt nghip

K ton nguyn vt liu

sn phm ca cc doanh nghip dt. ng l thnh phm ca nh my ng

nghip ny nhng li l vt liu chnh hoc thnh phm ca mt qu trnh sn

Chi ph thu mua

+ Trng hp doanh nghip mua nguyn vt liu dng vo sn xut kinh

- Vt liu thu ngoi gia cng:

- Nguyn vt liu nhn gp vn lin doanh

1.2.2.2. nh gi nguyn vt liu, cng c dng c xut kho

S lng hng xut

- Phng php nhp sau - Xut trc (LIFO)

S lng NL-VL, CCDC

Gi tr trung bnh c th c tnh theo thi k hoc l thi im ph thuc

Cn c vo cc phiu giao nhn chng t nhp (xut), k ton phn nh s

Cui k k ton so snh gia s liu kim k thc t vt t, hng ha tn

Ti khon ny phn nh tnh hnh hin c v s bin ng ca cc loi

S tin ng trc cho ngi bn, ngi nhn thu.

D N: Cc khon chi ph tr trc cha tnh vo chi ph sn xut kinh

Gi mua cha thu

Thu GTGT c khu tr

C TK 111, 112,141,331 thanh ton tin

Cha thanh ton tin

Thu nhp khu (nu c)

- Doanh nghip np thu theo phng php trc tip

Tng tin thanh ton

Thu GTGT c khu tr (nu c).

3) Trng hp nguyn, vt liu, cng c dng c v nhp kho nhng doanh

S tin c hng khi gim gi

NVL, CCDC gim gi

Thu GTGT c khu tr (nu c)

Tr li: N TK 331, 111, 112

4) Nhn ha n mua hng nhng cui thng hng cha v

Hng mua ang i ng

Thu GTGT c khu tr

C TK 111, 112, 141

Cha thanh ton

Thu GTGT phi np

Giao cho khch hng

Chi tit gia cng nguyn vt liu

6) Nhn gp vn lin doanh ca cc n v khc bng nguyn vt liu,

S tin thanh ton

S chit khu c hng

8) i vi nguyn, vt liu nhp khu

Gi c thu nhp kho

Thu GTGT c khu tr

Thu GTGT hng nhp khu

ng thi ghi N TK 133 Thu GTGT c khu tr

thu GTGT hng nhp khu

Gi c thu NK v thu GTGT hng NK

Thu xut, nhp khu

Thu GTGT hng nhp khu

9) Cc chi ph mua vn chuyn nguyn, vt liu, cng c v nhp kho

NVL, CCDC tha

C TK 711, 3388 Thu nhp khc, phi tr phi np khc

Vt t hng ha nhn gi h, nhn gia cng

Khi tr li nguyn, vt liu cho n v khc

Dng cho sn xut

Dng cho QLPX, BH, QLDN

Dng cho xy dng c bn, sa cha ln TSC

Xut gia cng ch bin

- Nu gi c nh gi ln hn gi thc t ca nguyn, vt liu em gp

Phn chnh lch tng

- Nu gi c nh gi nh hn gi thc t ca nguyn, vt liu em gp:

Phn chnh lch gim