LUN VN TT NGHIP

Qun l nguyn vt liu ti Cng ty C

phn May 10

PHN I

M U

1.1. Tnh cp thit ca ti

Trong qu trnh hi nhp kinh t th gii th cnh tranh lun l yu t quan
trng, i hi cc doanh nghip phi lun tnh to tho g kh khn, ch
ng trong qu trnh sn xut kinh doanh m bo c li. Ngi tiu dng
lun c xu hng thch dng cc sn phm c cht lng cao, gi c thp. Nhn
thc c iu cc doanh nghip cn c nhng bin php sn xut sn phm
c cht lng, ng thi gi c phi chng, to ra s khc bit, thu ht ch ca
khch hng to ra li th cnh tranh cho doanh nghip mnh. Mt trong
nhng bin php h gi thnh sn phm l tit kim cc yu t u vo
nh NVL, nhn cng, chi ph khc
Bt k doanh nghip sn xut no cng phi c chi ph nguyn vt liu v
chi ph ny thng chim t l t 60 70% trong gi thnh sn phm. V vy
qun l chi ph NVL l cn thit v rt phc tp. Cc doanh nghip phi tm bin
php tit kim chi ph, h gi thnh sn phm. C nhiu cng c qun l NVL
khc nhau. Nhng vic qun l phi c thc hin t khi nhn u vo, d tr
n khi sn xut u phi qun l tt tng khu. Chnh v vy qun l NVL,
cng nh qun l chi ph ni chung l ni dung khng th thiu trong bt k
doanh nghip sn xut no. m bo cho sn xut din ra n nh v lin tc
cc doanh nghip cn ch n NVL dng cho sn xut phi v s lng,
ng v cht lng v kp v thi gian. Do vy vic qun l NVL l thc s cn
thit. Ngi qun l phi nm bt c thng tin chnh xc v d tr, thu mua,
nhp - xut cng nh vic ghi chp sn xut c hiu qu hn.

Cng ty c phn May 10 l mt doanh nghip hot ng sn xut hng may

mc, gi tr NVL chim t l chnh trong gi thnh sn phm. c thnh lp t
nm 1946, tri qua hn 50 nm hot ng v pht trin, bng nhng n lc
khng ngng ca tp th cn b cng nhn vin, s thng nht t lnh o n
nhn vin vi nhng gii php ng n bc i thch hp, thc hin phng n
sn xut kinh doanh v qun l c hiu qu, sn phm ca cng ty c phn May
10 c thng hiu khng ch th trng trong nc m c th trng quc
t. Trong nhng nm gn y cng ty s dng nhiu cng c qun l
nguyn vt liu. Tuy nhin, vic qun l cn phi thc hin lin tc lm sao
tit kim nht.
Nhn thc c s cn thit v vn qun l NVL vi mong mun nghin
cu thc t cng tc qun l NVL ti cng ty chng ti tin hnh nghin cu
ti: Qun l nguyn vt liu ti Cng ty C phn May 10.

1.2 Mc tiu nghin cu

1.2.1 Mc tiu chung
Nghin cu cng tc qun l nguyn vt liu ti Cng ty C phn May 10,
t xut mt s bin php nhm qun l NVL ti cng ty c hiu qu hn.

1.2.2 Mc tiu c th
H thng ho c s l lun v qun l v qun l nguyn vt liu
Phn tch nh gi cng tc qun l nguyn vt liu ti Cng ty C phn
May 10.
xut mt s gii php ch yu nhm qun l nguyn vt liu tt hn
ti Cng ty C phn May 10.

1.3 i tng v phm vi nghin cu

1.3.1 i tng nghin cu
Qun l nguyn vt liu ti Cng ty C phn May 10
1.3.2 Phm vi nghin cu
- Phm vi v ni dung: Cng tc qun l NVL ca Cng ty
- Phm vi v khng gian: ti c nghin cu ti Cng ty C phn May
10
- Phm vi thi gian:
+ ti s dng s liu hch ton nm 2007,2008,2009,2010
+ Thi gian nghin cu t ngy 01/01/2010 n ngy 10/05/2010

PHN II

TNG QUAN TI LIU V PHNG PHP NGHIN CU

2.1 Tng quan ti liu

2.1.1 C s l lun
2.1.1.1 Khi qut chung v nguyn vt liu
a) Khi nim nguyn vt liu
NVL l i tng lao ng c th hin di dng vt ho, l mt trong ba
yu t c bn ca qu trnh sn xut kinh doanh. N l thnh phn ch yu cu
to nn thnh phm, l u vo ca qu trnh sn xut v thng gn vi doanh
nghip sn xut.
b) Phn loi nguyn vt liu
Trong doanh nghip, NVL rt a dng v phong ph v vy thun tin
cho qun l cn phi phn loi NVL.
Cn c vo vai tr v tc dng ca NVL trong sn xut, NVL c
chia thnh cc loi sau:
Nguyn liu, vt liu chnh: L loi nguyn liu, vt liu khi tham gia vo
qu trnh sn xut th cu thnh thc th vt cht, thc th chnh ca sn phm.
V vy khi nim nguyn liu, vt liu chnh gn lin vi tng doanh nghip sn
xut c th nh vi trong cc doanh nghip may, st thp trong nh my ch to
c kh
Vt liu ph: L nhng loi vt liu khi tham gia vo qu trnh sn xut,
khng cu thnh thc th chnh ca sn phm nhng c th kt hp vi vt liu
chnh hon thin nng cao tnh nng, cht lng sn phm nh: Thay i mu
sc hnh dng bn ngoi, hoc to iu kin cho qu trnh sn xut c din ra

bnh thng, hoc phc v cho nhu cu cng ngh, bo qun, ng giV d
nh kho, nhn mc, ch trong cc doanh nghip may.
Nhin liu: L nhng th c tc dng cung cp nhit lng trong qu trnh
sn xut kinh doanh. Nhin liu c th tn ti th lng, th rn, th kh nh:
Than, xng du, kh t
Ph tng thay th: L nhng vt t dng thay th, sa cha my mc
thit b, phng tin vn ti, cng c dng c sn xut: nh chn vt my khu,
sut ch, kim khutrong cc doanh nghip may.
Vt liu v thit b xy dng c bn: L nhng loi vt liu, thit b c s
dng cho cng vic xy dng c bn. i vi thit b c bn bao gm cc 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.
Vt liu khc (ph liu): L nhng vt liu cha c sp xp vo cc loi
trn, thung l cc vt liu loi ra t qu trnh sn xut hoc ph liu thu hi
trong qu trnh thanh l ti sn c nh.
Tu vo yu cu qun l v hch ton chi tit m trong tng loi vt liu
nu trn li chia thnh tng nhm vi nhng quy cch, phm cht ring. Mi
loi trong nhm c quy nh mt k hiu ring tu thuc vo doanh nghip
sao cho thun li theo di. Cch phn loi ny c tc dng lm c s xc nh
mc tiu hao, nh mc d tr cho tng loi nguyn vt liu dng cho sn xut
sn phm.
Cn c vo mc ch cng nh ni dung phn nh chi ph vt liu
trn cc ti khon NVL c chia thnh:
+ NVL trc tip dng cho sn xut, ch to sn phm.
+ Nguyn vt liu dng cho cc nhu cu khc nh:
Qun l phn xng, qun l doanh nghip v b phn bn hng.
Nhng bn

 em gp vn lin doanh
em biu tng
Cch phn loi ny gip cho qu trnh sn xut, qun l NVL trong doanh
nghip t hiu qu cao.
Cn c vo ngun cung ng th nguyn vt liu bao gm:
+ NVL mua ngoi
+ Nguyn vt liu do n v t sn xut
+ Nguyn vt liu thu ngoi gia cng ch bin
+ Nguyn vt liu nhn vn gp lin doanh
+ Nguyn vt liu c cp pht, biu tng
+ Nguyn vt liu t cc ngun khc
Phn loi theo cch ny thun li cho vic kim tra, theo di v xy dng k
hoch NVL cho qu trnh thu mua d tr, l c s xy dng k hoch sn xut
v tnh gi vn NVL nhp kho.
Tc dng ca phn loi NVL: Tu vo mi cn c khc nhau, doanh nghip
phn chia NVL thnh cc loi khc nhau. Vic phn chia NVL gip cho k ton
t chc cc ti khon tng hp, chi tit phn nh tnh hnh hin c v s bin
ng ca cc loi NVL trong qu trnh hot ng sn xut kinh doanh ca doanh
nghip, gip cho doanh nghip nhn bit r v ni dung kinh t, vai tr, chc
nng ca tng loi NVL trong sn xut, t c bin php tch cc trong vic t
chc, qun l v s dng c hiu qu cc loi NVL.
c) c im nguyn vt liu
Trong cc doanh nghip sn xut, NVL l ti sn d tr sn xut thuc
nhm hng tn kho, nhng NVL c nhng c im ring khc vi cc loi ti
sn khc ca doanh nghip l khi tham gia vo qu trnh sn xut kinh doanh
NVL b tiu hao ton b, khng gi nguyn hnh thi vt cht ban u v chuyn
ton b gi tr mt ln vo chi ph kinh doanh trong k. Tuy nhin gi tr chuyn

dch ln hay nh ca NVL tu thuc vo tng loi hnh doanh nghip sn xut
to ra gi tr sn phm.
d) Vai tr nguyn vt liu trong hot ng sn xut kinh doanh ca cng ty
Bt k mt doanh nghip no khi tin hnh hot ng cng phi u t
nhiu loi chi ph khc nhau, trong NVL chim t trng ln trong tng chi
ph sn xut nh trong gi thnh sn xut cng nghip c kh t 50% n 60%,
trong gi thnh sn xut cng nghip nh chim khong 70%, trong gi thnh
sn xut cng nghip ch bin chim ti 80%. Do vy, c s lng v cht lng
sn phm u b quyt nh bi NVL to ra n nn yu cu NVL phi c cht
lng cao, ng quy cch chng loi, chi ph NVL c h thp, gim mc tiu
hao NVL th sn phm sn xut ra mi t yu cu gi thnh h, nhm tho mn
nhu cu ca khch hng.
NVL l ti sn thng xuyn bin ng, n m bo cho dy truyn sn
xut din ra lin tc, gp phn nng cao hiu qu sn xut kinh doanh. Mt
khc, trong doanh nghip sn xut chi ph NVL thng chim t trng ln trong
ton b chi ph sn xut v gi thnh sn phm. V th, tng cng cng tc k
ton, cng tc qun l NVL tt nhm m bo vic s dng tit kim v hiu
qu NVL gim bt chi ph sn xut, gi thnh sn phm c ngha quan
trng i vi cc doanh nghip.
e) nh gi nguyn vt liu
Nguyn vt liu l b phn ca ti sn lu ng c phn nh trong s k
ton v trn bo co ti chnh theo gi tr vn thc t. nh gi NVL l vic xc
nh gi tr ca NVL nhng thi im nht nh theo phng php c th v
nhng nguyn tc nht nh m bo yu cu chn thc v thng nht.
Di tc ng ca quy lut th trng, tr gi bng tin ca NVL thay i
lin tc. c bit trong doanh nghip sn xut, chi ph NVL chim mt t trng
kh ln trong tng chi ph sn xut v nh hng trc tip n li nhun cui
cng ca doanh nghip. V vy, bn cnh vic qun l v s lng, doanh

nghip cn quan tm qun l c v mt gi tr ca NVL. Vic nh gi NVL

trong doanh nghip s gip doanh nghip theo di c gi tr ca s NVL nhp
- xut - tn, lm c s cho vic ra quyt nh trong sn xut.
Nguyn tc nh gi
Khi nh gi NVL phi tun th theo cc nguyn tc sau:
- Nguyn tc gi gc
Theo chun mc s 02- Hng tn kho, nguyn vt liu c nh gi theo
gi gc. Gi gc hay cn gi l tr gi vn thc t ca NVL, l ton b cc
chi ph m doanh nghip b ra: chi ph thu mua, chi ph ch bin v cc chi ph
lin quan trc tip pht sinh c hng ho tn kho a im v trng thi
hin ti.
- Nguyn tc thn trng
p dng trong iu 04 - chun mc k ton Vit Nam s 02 v hng tn kho
c ban hnh theo Quyt nh s 149/2001/Q BTC ngy 31 thng 12 nm
2001 ca B ti chnh: Hng tn kho c tnh theo gi gc. Trng hp gi
tr thun c th thc hin thp hn gi gc th phi tnh theo gi tr thun c th
thc hin c.
Gi tr thun c th thc hin l gi bn c tnh ca NVL trong k sn xut
kinh doanh tr i chi ph c tnh hon thnh sn phm v chi ph c tnh
cn thit cho vic tiu th chng.
Thc hin nguyn tc thn trng bng cch trch lp d phng gim gi
hng tn kho, k ton ghi s theo gi gc v phn nh khon d phng gim
gi hng tn kho. Do , trn bo co ti chnh trnh by thng quan 2 ch tiu:
+ Tr gi vn thc t NVL
+ D phng gim gi hng tn kho (iu chnh gim gi)
Gi tr
=
thun c th
thc hin

Gi bn c tnh
ca hng tn kho
(trong K SXKD

Chi ph c
tnh hon
thnh sn

Chi ph c
tnh cn thit
cho tiu th

bnh thng)

phm

- Nguyn tc nht qun

Cc phng php k ton p dng trong nh gi NVL phi m bo tnh nht
qun l k ton la chn phng php no th phi p dng phng php
trong sut nin k ton. Doanh nghip c th thay i phng php chn,
nhng phi m bo phng php thay th cho php trnh by thng tin k ton
mt cch trung thc, hp l hn, ng thi phi gii thch c s thay i .
Cc phng php nh gi NVL
nh gi NVL theo gi vn thc t nhp
Tnh gi ca NVL nhp kho tun th theo nguyn tc gi ph. NVL nhp
kho trong k bao gm rt nhiu ngun nhp khc nhau. Tu theo tng ngun
nhp m cu thnh gi tr thc t ca NVL nhp kho c xc nh khc nhau.
C th:
- i vi NVL mua ngoi
Gi thc t
ca NVL

Gi mua
=

nhp kho

ghi trn
ho n

Cc khon
+

thu tnh

Chi ph
+

vo gi

thu

Cc
-

mua

khon
gim tr

Trong :
+ Chi ph mua: bao gm chi ph vn chuyn, bc d, hao ht trong nh
mc.
+ Cc khon thu tnh vo gi: Thu nhp khu, thu GTGT (Nu doanh
nghip tnh thu GTGT theo phng php trc tip).
- i vi NVL do doanh nghip t gia cng ch bin
Gi thc t ca
NVL t gia cng
nhp kho

Gi thc t NVL
xut kho gia cng

+
Chi ph ch
bin

10

- i vi NVL thu ngoi gia cng ch bin (gccb)

Gi thc t

Gi thc t ca

ca NVL

NVL xut thu

thu ngoi
gccb

ngoi gia cng ch

bin

Chi ph thu
+

ngoi gia
cng ch bin

Chi ph vn
+ chuyn (nu
c).

- i vi NVL do nhn vn gp lin doanh: Gi thc t NVL nhp kho l

gi do hi ng lin doanh nh gi.
- i vi NVL c cp pht: Gi thc t nhp kho l gi ghi trn bin bn
giao nhn.
- i vi NVL c biu tng, vin tr: Gi thc t nhp kho c tnh
theo gi th trng ti thi im nhn.
nh gi NVL theo gi vn thc t xut kho
NVL c nhp t nhiu ngun khc nhau, thi im khc nhau nn c
nhiu gi khc nhau. Do khi xut NVL tu thuc vo c im hot ng,
yu cu, trnh qun l v iu kin tnh ton tng doanh nghip m la
chn mt trong cc phng php tnh cho hp l. Vic la chn phng php
tnh gi thc t NVL xut kho phi cn c vo c im tng doanh nghip v
s lng danh im, s ln nhp xut NVL, trnh ca nhn vin k ton, iu
kin kho tng ca doanh nghip.
Theo iu 13 chun mc 02 Hng tn kho nu ra 4 phng php tnh gi
xut kho.
1 Phng php tnh gi theo gi thc t ch danh
Theo phng php ny th gi vn NVL xut kho c tnh cn c vo
lng NVL xut kho v n gi thc t nhp kho ca chnh NVL . Phng

11

php ny thng p dng cho cc doanh nghip c t loi mt hng hoc mt

hng n nh v nhn din c.
Tr gi vn thc t
NVL xut kho

= S NVL xut kho x

n gi thc t
tng l hng

* u im:
+ Nhp gi no xut theo gi y
+ m bo nguyn tc ph hp chi ph v doanh thu
+ Theo di chnh xc lc gi nhp v xut ca tng l hng, gip hch ton
k ton chnh xc, kp thi, lm cho chi ph hin ti ph hp vi doanh thu hin
ti.
* Nhc im
+ Kh theo di nu doanh nghip c nhiu loi mt hng, nhiu chng loi
NVL, nhp xut thng xuyn v cng vic k ton chi tit NVL s phc tp.
* iu kin p dng
Phng php ny p dng cho cc doanh nghip c chng loi NVL t v
nhn din c l hng.
2- Phng php tnh gi theo gi bnh qun
Theo phng php ny, trong k khi cc NVL xut kho th k ton tm thi
khng tnh g trn phiu xut kho m ch ghi s lng. Cui k sau khi kt thc
nghip v nhp, xut kho NVL k ton mi tnh gi bnh qun cho c k v gi
bnh qun c lm cn c tnh gi xut kho.
Gi thc t NVL

S lng NVL

xut kho
xut kho
Mt l: Gi bnh qun cui k trc
n gi bnh qun
cui k trc

n gi bnh
qun

Tr gi NVL tn kho u k
S lng NVL tn u k

12

* u im: Phng php ny tnh kh n gin cho php gim nh khi

lng k ton, cung cp thng tin kp thi v tnh hnh bin ng NVL trong k.
* Nhc im: chnh xc v tnh gi ph thuc vo tnh hnh bin ng
gi c NVL nn s dng phng php ny th vic tnh gi thiu chnh xc khi
th trng gi NVL bin ng nhiu.
Hai l: Gi bnh qun c k d tr
n gi bnh qun
c k d tr

Tr gi NVL tn u k + Tr gi NVL nhp trong k

S lng NVL tn K + S lng NVL nhp trong k

Phng php ny thch hp cho cc doanh nghip t danh im vt t

nhng s ln nhp xut ca mi danh im nhiu.
* u im: n gin, d lm, gim nh vic hch ton chi tit NVL khng
ph thuc vo s ln nhp xut ca danh im vt t.
* Nhc im: Dn tnh gi NVL xut kho vo cui k hch ton nn nh
hng n tin ca cc khu k ton khc.
Ba l: Gi bnh qun lin hon (Bnh qun sau mi ln nhp)
n gi bnh qun
lin hon

Tr gi NVL ln n-1 + tr gi NVL nhp ln n

S lng NVL ln n-1 + S lng NVL nhp ln n

* u im: Phung php ny c gi NVL xut kho chnh xc phn nh kp

thi s bin ng ca gi c, cng vic tnh ton c tin hnh u n.
* Nhc im: Cng vic tnh ton nhiu v phc tp, ch thch hp vi
nhng n v s dng k ton my.
3 Phng php nhp trc xut trc (FIFO)
Theo phng php ny, NVL c tnh gi thc t xut kho trn c s gi
nh NVL no nhp trc th xut dng trc v tnh theo n gi ca nhng ln
nhp trc. p dng phng php ny i vi cc doanh nghip t danh im
vt t nhng s ln nhp xut nhiu.

13

Nh vy, nu gi c c xu hng tng ln th gi tr hng tn kho cao v gi

tr xut dng nh nn gi thnh sn phm gim, li nhun tng. Ngc li, gi
c c xu hng gim th chi ph vt liu trong k s ln dn n li nhun trong
k gim.
* u im: Cho php k ton c th tnh gi NVL xut kho kp thi,
phng php ny cung cp mt s c tnh hp l v gi tr NVL cui k. Trong
thi k lm pht phng php ny s cho li nhun cao do c li cho cc c
ng c phn khi bo co kt qu hot ng trc cc c ng lm cho gi c
phiu ca cng ty tng ln.
*Nhc im: Cc chi ph pht sinh hin hnh khng ph hp vi doanh
thu pht sinh hin hnh. Doanh thu hin hnh c c l do cc chi ph NVL ni
ring v hng tn kho ni chung vo kho t trc. Nh vy chi ph kinh doanh
ca doanh nghip khng phn nh kp thi vi gi c th trng ca NVL.
* iu kin p dng: p dng thch hp khi cc doanh nghip theo di
n gi ca tng ln nhp, s lng cc nghip v nhp, xut khng qu nhiu.
4 Phng php nhp sau xut trc (LIFO)
Phng php ny, NVL c tnh gi thc t xut kho trn c s gi nh
NVL no nhp sau c dng trc v tnh theo gi ca ln nhp sau.
*u im: m bo nguyn tc doanh thu hin ti ph hp vi chi ph hin
ti. Chi ph NVL phn nh kp thi vi gi c th trng lm cho thng tin v thu
nhp v chi ph ca doanh nghip tr nn chnh xc hn. Tnh theo phng php
ny doanh nghip c li v thu nu gi c NVL c xu hng tng (V lc gi
xut ln nn chi ph tng dn n li nhun gim).
* Nhc im: Phng php ny lm cho thu nhp thun ca doanh nghip
gim trong thi k lm pht v gi tr NVL c th nh gi gim trn bng cn
i k ton so vi gi tr thc ca n.

14

Theo phng php ny vic hch ton chi tit nhp xut NVL c s
dng theo mt n gi c nh gi l gi hch ton, cui k iu chnh gi hch
ton theo gi thc t da trn c s h s gi thc t v gi hch ton ca NVL.
Tr gi thc t
NVL xut kho trong k

S lng NVL
xut kho

n gi hch
ton

x h s gi

Trong :
H s
gi NVL

Gi thc t NVL tn K + Gi thc t NVL nhp trong k

Gi hch ton NVL tn K + Gi hch ton NVL nhp trong k

* u im: Phng php ny cho php kt hp cht ch hch ton chi tit
v hch ton tng hp v NVL trong cng tc tnh gi nn cng vic tnh gi
c tin hnh nhanh chng v khng b ph thuc vo s lng danh im
NVL, s ln nhp, xut ca mi loi NVL nhiu hay t.
* Nhc im: Gi khng chnh xc v khng tnh n s bin ng ca gi
c NVL, ch nn p dng khi th trng gi c t bin ng.
Nh vy, mi phng php tnh gi xut kho c nhng u, nhc im v
iu kin p dng khc nhau. V vy, mi doanh nghip tu thuc vo c im
sn xut kinh doanh ca mnh m la chn mt phng php tnh gi sao cho
ph hp v hiu qu nht vi doanh nghip mnh.
2.1.1.2 Khi qut chung v qun l
a) Khi nim qun l
Qun l l mt khi nim rt a dng v phc tp. Xung quanh khi nim v
qun l c nhiu kin khc nhau. C th ni: Qun l l s tc ng c hng
ch ca ch th qun l n i tng qun l nhm t c mc tiu chung
ca t chc. Hay ni cch khc qun l l mt loi hnh hot ng x hi quan
trng ca con ngi trong cng ng nhm t chc thc hin c mc tiu m
con ngi hoc x hi t ra. Hot ng ny c th hin thng qua s tc

15

ng qua li gia ngi lnh o, qun l v c nhn, tp th di quyn, chu

s lnh o qun l. Qun l va mang tnh khoa hc va mang tnh ngh thut.
C th ni qun l l khoa hc, l ngh thut v phi gn lin vi t chc v
mc tiu ca n. Qu trnh qun l bao gm nhiu bc t xc nh mc tiu d
ton, lp k hoch trin khai thc hin v ghi chp kt qu thc hin kim tra
nh gi. Tt c cc cng vic cui cng u phc v cho vic ra quyt nh.
b) Chc nng qun l
Chc nng qun l l cc cng vic khc nhau m cc nh qun l phi thc
hin trong qu trnh qun l mt t chc. Qun l c nhng chc nng c bn
sau:
Chc nng hoch nh: L tin trnh nghin cu kt qu qu kh ra
quyt nh trong hin ti v nhng cng vic phi lm trong tng lai nh: Xy
dng cc chin lc, k hoch.
Chc nng b tr nhn s: L tin trnh tm ngi ph hp giao ph
mt chc v hay mt cng v no .
Chc nng lnh o, iu hnh: L tin trnh iu khin v tc ng ln
ngi khc thc y h hoc h t nguyn lm tt cng vic c giao
nhm hon thnh cc mc tiu nh.
Chc nng kim sot: L qu trnh o lng v chn chnh vic thc
hin nhm m bo cho cc mc tiu, k hoch ca doanh nghip ang hon
thnh mt cch c hiu qu.
Chc nng ra quyt nh: Nh qun l khi nhn c cc thng tin t
cp di cung cp. Sau khi phn tch, x l thng tin nh qun l s a ra cc
quyt nh thc hin tt nht qu trnh sn xut kinh doanh nhm t c
mc tiu ca t chc.

2.1.1.3 Qun l nguyn vt liu

16

a) Qun l NVL trong qu trnh sn xut

Qun l NVL cng c chc nng nh qun l ni chung nhng cc chc
nng s c c th ho, chi tit cho tng loi hnh doanh nghip. Nguyn vt
liu l ti sn lu ng s dng thng xuyn trong sn xut kinh doanh. V vy
cc chc nng qun l NVL gm:
- Lp k hoch v nguyn vt liu
+ K hoch nh mc tiu hao NVL cho 1 n v sn phm
+ K hoch thu mua
+ K hoch d tr
+ K hoch xut dng
K hoch c lp c v s lng v gi tr cho tng loi NVL, c th cho
tng loi sn phm sn xut.
- T chc thc hin v NVL
+ Thc hin nh mc tiu hao NVL
+ Thu mua - nhp kho
+ Bo qun, d tr kho
+ Xut dng s dng
- Ghi chp theo di tnh hnh thc hin NVL thng qua 2 cng c: K ton
ti chnh v k ton qun tr: Khi c cc nghip v v NVL pht sinh
+ K ton ti chnh theo di vic thc hin thu mua nhp xut tn kho NVL
trn h thng chng t, ti khon, s sch, dng bo co NVL bng cn i
k ton v bo co chi ph NVL bo co kt qu hot ng kinh doanh, cung
cp thng tin cho c trong v ngoi doanh nghip phc v cho ra quyt nh.
+ K ton qun tr dng qun l NVL thng qua vic theo di, kim tra,
gim st cht ch cho tng khu, tng cng on trong qu trnh sn xut, t
phn tch nh gi thc trng nhm cung cp thng tin kp thi trong ni b
doanh nghip phc v cho vic ra quyt nh trong sn xut kinh doanh.
- Phn tch nh gi

17

+ So k hoch v thc hin NVL (v nh mc, khi lng cung ng, d

tr, s dng, chi ph NVL)
+ Hiu sut s dng NVL
+ T trng chi ph NVL trong tng chi ph sn xut
Nh chng ta bit NVL l yu t quan trng khng th thiu i vi qu
trnh sn xut. NVL chim t trng ln trong tng chi ph sn xut sn phm. V
vy, doanh nghip phi cung cp NVL y , s dng tit kim hp l sn
xut lin tc khng gin on. Cc doanh nghip phi thc hin tt t khu lp
k hoch n khu thc hin v kim tra, gim st. T gip cho doanh nghip
khng b tht thot v gim c chi ph trong sn xut. Qun l NVL cng
khoa hc th c hi t hiu qu kinh t cng cao. V vy, yu cu qun l NVL
cn phi cht ch trong tt c cc khu ca qu trnh sn xut.
qun l tt NVL th trong tng khu ca qu trnh sn xut phi m
bo c nhng yu cu nht nh:
+ Khu lp k hoch: Trong qu trnh sn xut, NVL gi vai tr quan
trng, nh hng trc tip n tnh hnh sn xut kinh doanh. V vy, c th
ch ng v ngun NVL nhm m bo cho qu trnh sn xut din ra c lin
tc, doanh nghip cn phi xy dng tt k hoch NVL, bao gm k hoch thu
mua, s dng, d tr c v s lng v gi tr ca tng thng, qu v c nm.
Cn nghin cu k mc tiu pht trin trong k ti, cn i vi kh nng c th
thc hin c ca doanh nghip k hoch lp ra khng qu chnh lch vi
thc t s dng dn n tnh trng d tha hoc thiu ht qu ln trong qu trnh
sn xut.
+ Khu thu mua: NVL l ti sn d tr sn xut thng xuyn bin ng.
Cc doanh nghip phi thng xuyn tin hnh thu mua NVL p ng kp
thi cho qu trnh sn xut, ch to sn phm v cc nhu cu khc trong doanh
nghip. khu ny, i hi phi qun l cht ch v khi lng, cht lng v
quy cch chng loi, gi mua, chi ph mua cng nh vic thc hin k hoch

18

theo ng tin thi gian ph hp vi tnh hnh sn xut kinh doanh ca doanh
nghip.
+ Khu bo qun, d tr: Xc nh v phn tch chnh xc s lng v
gi tr vt liu tn kho, kim tra vic chp hnh cc nh mc d tr vt liu,
pht hin kip thi nguyn nhn tha thiu, ng, h hng, mt phm cht ca
vt liu, bo qun nhm m bo cho qu trnh sn xut khng b gin on v
ng vn.
+ Khu s dng: Tp hp v phn nh y , chnh xc s lng, gi tr
vt t khi xut kho, vt liu thc t tiu hao trong sn xut, phn b cho cc i
tng s dng, gp phn kim tra tnh hnh thc hin cc nh mc tiu hao s
dng vt liu, sao cho s dng hp l v tit kim nht.
+ Khu thu hi ph liu: Bt c mt doanh nghip hay mt n v sn
xut no cng c ph liu, ph phm c th chia thnh nhiu loi khc nhau, mi
loi c th s dng hay a vo ti sn xut, hoc c th thanh l hoc bn cho
cc n v c th ti sn xut, ch bin thnh sn phm khc. Do vy vic t
chc thu hi ph liu, ph phm cn c t chc tt v cht ch nhm tit kim
c chi ph NVL ng thi c th gim gi thnh.
b) Quy trnh qun l nguyn vt liu
Ni dung qun l nguyn vt liu
Vic qun l NVL l cn thit v khch quan ca mi nn sn xut x hi.
Tuy nhin do trnh sn xut khc nhau nn phm vi, mc v phng php
s dng qun l NVL cng khc nhau. Vic qun l NVL ph thuc rt nhiu
yu t v cn c s kt hp cht ch ca nhiu phng ban, b phn trong doanh
nghip. qun l NVL mt cch c hiu qu phi xem xt trn tt c cc khu
t vic k hoch, cung ng, s dng n bo qun d tr NVL.
tng cng cng tc qun l NVL cn thc hin tt qu trnh qun l
thng qua cc ni dung cng tc qun l.
Xy dng nh mc
tiu hao NVL
19

Lp k hoch thu mua,

s dng, d tr NVL

Phn tch, nh gi

Quyt nh

Thc hin thu mua, s

dng, d tr NVL

T chc ghi chp thc

hin thu mua-NXT kho

Chng t, ti khon, s sch

S 2.1. Ni dung cng tc qun l NVL

Xy dng nh mc tiu hao nguyn vt liu

S cn thit xy dng v qun l nh mc tiu hao NVL

NVL tn ti di dng hnh thi vt cht c th, u c th cn, ong, o
m Xy dng nh mc tiu hao NVL l xc nh n v NVL thch hp
tham gia vo qu trnh sn xut mt n v thnh phm. nh mc tiu hao NVL
s l cn c quan trng m bo vic lp v thc hin k hoch v thu mua,
s dng, d tr vt t cho sn xut ca doanh nghip.
Vic xy dng v thc hin nh mc tiu hao NVL gp phn quan trng
s dng NVL hp l, hiu qu, ng thi kim tra c vic thc hin tit
kim trong s dng NVL ca doanh nghip.
Mt khc, ngun lc ti nguyn thin nhin nc ta c hn, c rt nhiu
NVL phi nhp ngoi nn vn xy dng nh tiu hao l mt yu cu cn
thit gip doanh nghip ch ng v ngun cung ng cng nh kh nng p

20

ng nhu cu v ngun NVL cho sn xut, t c nhng iu chnh ph hp

vi tnh hnh ca doanh nghip.
Vi s cn thit v vai tr ca nh mc tiu hao NVL trong cng tc thc
hnh tit kim, gim gi thnh nng cao hiu qu sn xut trong doanh nghip
th qun tt NVL trong doanh nghip cn thit phi qun l cht ch ngay t
khu xy dng nh mc tiu hao NVL.
Thc t c rt nhiu phng php khc nhau c cc doanh nghip p
dng xy dng bng nh mc tiu hao NVL cho mt n v sn phm, trn
c s cn nhc nhng iu kin thc t, kh nng thc hin v yu cu qun l
ring ti mi doanh nghip. Di y l mt s phng php c p dng ti
cc doanh nghip.
Phng php thng k: L da vo s liu thng k v mc tiu dng
NVL cho mt n v sn phm nhng nm trc nh mc tiu hao cho
nm sau.
Phng php th nghim th nghim: L vic xc nh mc tiu hao
vt t cho mt n v sn phm trong iu kin ca phng th nghim. Phng
php ny dng cho cc sn phm mi a vo sn xut ln u tin cha c s
liu thng k. Trong qu trnh sn xut ngi ta sa i, iu chnh ph hp vi
thc t.
Phng php phn tch tnh ton: L vic xc nh mc tiu hao vt t
cho mt n v sn phm da vo NVL cn sn xut ra mt sn phm, lng
NVL hao ht cho php v lng tiu hao cho sn phm hng.
Cng thc tnh:
nh mc lng nguyn
vt liu tiu hao cho mt
n v sn phm

Lng NVL
=

cn sn
xut 1 VSP

Lng hao
+

ht NVL
cho php

Lng NVL
+ tiu hao cho
mt VSP.

21

Phng php th nghim sn xut: L vic xc nh mc tiu hao vt

t cho mt n v sn phm trong iu kin thit k cc bin php loi tr tn
tht v cc iu kin tn tht cho s dng vt t. Hay chnh l vic sn xut th
nghim 1 s lng sn phm nht nh, da trn lng NVL thc t xut dng
sn xut v s sn phm c th hon thnh trong iu kin thc t ca doanh
nghip m ta xc nh c lng NVL tiu hao cho mt VSP.
Lp k hoch thu mua, s dng, d tr nguyn vt liu
y l mt ni dung kh, quan trng trong cng tc qun l NVL, n m
bo cho vic cung ng NVL hp l, gim tn ng NVL trong kho di ngy lm
tng vn lu ng v c k hoch s dng NVL tit kim nht.
Lp k hoch thu mua - nhp kho, xut dng, d tr tn kho NVL l t
ra cc mc tiu mua sm, s dng d tr m doanh nghip cn t c trong
k k hoch trn c s cn nhc, d ton kh nng ca k k hoch. Vic t
ra cc mc tiu sao cho khng qu xa vi vi thc t v c kh nng thc hin
c i hi ngi lp k hoch phi c kinh nghip v trnh nht nh.
xc nh lng NVL cn mua trc ht phi xc nh s lng NVL
cn dng trn c s bng nh mc tiu hao NVL v mc tiu, k hoch sn xut
trong k.
* Xc nh s lng NVL cn dng theo cng thc sau:
Vij = aij.Qj +aij.H Vi thu hi
Trong : Vij: S lng NVL i cn dng cho sn phm j
Aij: nh mc tiu hao NVL i cho 1 VSP j
Qj: S lng thnh phm j theo k hoch sn xut
H: S lng sn phm hng
Vi thu hi: S lng vt t thu hi t ph phm
+ K hoch d tr NVL:
qu trnh sn xut din ra thng xuyn v lin tc th bt c mt doanh
nghip no cng cn d tr NVL. D tr l cn thit nhng trong qu trnh d

22

tr s lm tn ng vn, c th lm tng gi NVL do hao ht v bo qun, ng

thi c th gp ri ro do h hng, mt gi. Vy d tr nh th no l , l hp
l l vn t ra i vi cc nh qun l.
D tr l xc nh lng NVL tn cui k. N c th xc nh da vo tin
cung ng v s lng cung ng ln cui cng trong k k hoch v mc tiu
dng bnh qun ngy hoc da vo tnh cht c th ca lnh vc sn xut kinh
doanh m xc nh di dng bng t l % ca NVL s dng trong k (tu tng
doanh nghip) s xut dng trong k trc. Mun xc nh lng NVL cn d
tr doanh nghip phi cn c vo cc yu t sau:

Tnh cht sn xut ca doanh nghip

Quy m sn xut ca doanh nghip

Mc tiu hao NVL cho mt n v sn phm

Tnh hnh ti chnh ca doanh nghip

Cc thuc tnh t nhin ca NVL

+ K hoch thu mua NVL

K hoch thu mua NVL chu nh hng ca nhiu nhn t khc nhau: K
hoch sn xut sn phm, tnh hnh gi c v cc yu t cnh tranh trn th
trng, tnh hnh ti chnh ca doanh nghip, nh mc tiu hao NVL, doanh
nghip phi xc nh chnh xc mu m, chng loi v cht lng ca tng loi
NVL ph hp vi yu cu sn xut. Ngoi ra cc doanh nghip nn d kin nh
cung ng NVL trong qu trnh lp k hoch thu mua NVL. V vy, mun doanh
nghip mun mua c NVL v khi lng, cht lng tt v gi c phi
chng cn phi lp k hoch thu mua NVL.
S lng NVL cn mua:
V = Vij+ Lng NVL tn u k - Lng NVL tn cui k
Trong : Vij: Tng s lng NVL i cn dng cho sn phm j

23

 T chc thc hin thu mua, s dng, d tr nguyn vt liu

Cn c vo k hoch ra, cc nh qun l s phn cng b tr nhim v
cho cc phng ban t chc thc hin thu mua - nhp kho, xut s dng, bo
qun, d tr NVL trong kho sao cho m bo ng tin k hoch. y l mt
bc quan trng trong cng tc qun l NVL. Cc nh qun l s ch ra trong
qu trnh thu mua cn phi lm g, t chc tip nhn kho nguyn vt liu ra sao,
bo qun NVL th no, xut dng s dng bao nhiu, tn kho th no cho hp
l...
Mc ch ca vic qun l qu trnh t chc thc hin k hoch NVL l
gip cho hot ng ca doanh nghip i ng hng, m bo vic thc hin
ng k hoch v tin sn xut v c mc tiu ra, ng thi kim sot
c vic thc hin cc nh mc tiu hao NVL thng qua tnh hnh xut dng
s dng trong qu trnh sn xut, m bo vic s dng hp l, tit kim v hiu
qu NVL. Nu t chc tt k hoch thu mua, bo qun, d tr v s dng tit
kim NVL s phn nh cng tc qun l tt, cht ch, khoa hc ng thi th
hin trnh nng lc ca nh qun l bit b tr phn cng cng vic v th
hin c th nh sau:
-

T chc thu mua, nhp kho NVL

y l mt khu quan trng mt khu m u cho vic qun l trc tip

NVL. Thc hin tt khu ny s gip ngi qun l nm chc s lng cht
lng, chng loi theo di kp thi tnh trng NVL trong kho. Vic nhp kho
NVL phi chnh xc v s lng, cht lng, chng loi NVL theo ng quy
nh trong hp ng, ho nng thi chuyn nhanh NVL t im tip nhn
n kho ca doanh nghip, trnh mt mt h hng, m bo sn sng, cp pht
kp thi cho sn xut. thc hin tt nhim v ny khi nhp kho NVL phi
tun theo nhng yu cu sau:
+ NVL nhp kho phi y giy t hp l tu theo ngun tip nhn

24

+ NVL trc khi nhp kho cn thng qua y cc th tc kim tra v

kim nghim
+ Phi xc nh chnh xc s lng, chng loi NVL v c bin bn xc
nhn nu c NVL tha, thiu hoc sai quy cch
+ Khi nhp kho phi tin hnh lp phiu nhp kho vi y cc ch k
ca ngi lin quan v ghi chp y chnh xc kp thi vi chng t s sch
k ton.
-

T chc xut dng NVL

L vic chuyn NVL t kho xung cc b phn sn xut. Vic xut dng
NVL phi nhanh chng kp thi, chnh xc, khoa hc s to iu kin thun li
cho vic tn dng c hiu qu nng sut lao ng ca cng nhn, my mc, thit
b, gip nng cao cht lng sn phm v to c hi gim gi thnh.
Xut dng NVL c th chia theo 2 hnh thc: Xut NVL theo yu cu ca
cc b phn sn xut, tng phn xng v xut NVL theo tin k hoch (theo
hn mc).
-

T chc qun l NVL trong kho

Vi mi loi NVL mang c trng tch ri gia qu trnh mua sm v s

dng, doanh nghip phi t chc d tr chng. trnh hao ht v h hng
NVL, nh qun l phi b tr kho sao cho ph hp vi c im NVL ca doanh
nghip mnh.
Mun lu kho doanh nghip phi xy dng h thng kho tng thch hp:
Din tch kho tng phi ln, kho phi sng sa d quan st, yu cu m bo
an ton cho NVLVic bo qun NVL kho phi cht ch, theo di thng
xuyn, c s kt hp gia cc b phn kho v b phn k ton. Thng xuyn t
chc cng tc kim k NVL.
Qun l vi hiu qu s dng NVL
Qun l NVL l mt trong nhng vn quan trng v cn c quan
tm trong qun l doanh nghip ni chung v qun l vt t NVL ni ring ca

25

doanh nghip. qun l NVL tt v c hiu qu doanh nghip phi bit lp k

hoch thu mua, d ton c nh mc s dng NVL trong sn xut n v sn
phm, phi c k hoch thc hin v s dng NVL hiu qu c v s lng v
cht lng ng thi phi kim sot tnh hnh cung ng vt t cho mi quy trnh
sn xut cng nh qu trnh thc hin v s dng NVL c hiu qu. Trong nn
kinh t th trng hin nay mi doanh nghip u phi c gng ht mnh thi
ua sn xut tt, t cht lng v li nhun cao. Do vy, cc doanh nghip phi
thc hin tt t khu lp k hoch n thc hin v kim sot. T gip doanh
nghip khng b tht thot v gim chi ph trong sn xut.
NVL l i tng lao ng, mt trong 3 yu t khng th thiu trong qu
trnh sn xut, m bo NVL cho sn xut c ngha trong vic duy tr sn xut
thng xuyn, gp phn tng tc lun chuyn vn. m bo NVL cho sn
xut c ngha l phi cung cp NVL v s lng, ng cht lng v chng
loi, kp thi gian, khng tha ng vn, khng thiu dn n phi ngng sn
xut v phi m bo cung cp ng b cc loi phc v cho sn xut sn phm.
V vy, cng tc qun l NVL cng c thc hin cht ch, khoa hc trong tt
c cc khu t khu thit k, khu thu mua v tip nhn, d tr v bo qun n
khu s dng, thu hi ph liu, ph phm th hiu qu kinh t t cng cao, th
hin thng qua gi tr em li (doanh thu, li nhun) ca mt ng chi ph
NVL cng ln.
Phn tch nh gi tnh hnh qun l, s dng nguyn vt liu
Sau khi k hoch lp ra v i vo thc hin, ghi chp vic thc hin th cc
nh qun l cn tin hnh kim tra vic thc hin k hoch thu mua, s dng, d
tr NVL phn tch nh gi kt qu t c so vi k hoch t tm ra s
chnh lch v nguyn nhn nh hng n vic thc hin. Phn tch tnh hnh
qun l v s dng NVL nhm nhn thc ng n v tnh hnh qun l trong k
tm ra bin php qun l cho k ti. Mt khc, thng qua vic phn tch gip
cho nh qun l c thm kinh nghim trong cng tc qun l NVL.

26

nh gi qun l NVL trn cc mt sau:

- S lng:
Yu cu u tin i vi vic cung ng nguyn vt liu l phi m bo
s lng. Ngha l nu cung cp vi s lng qu ln gy ra ng vn v do
dn n vic s dng vn km hiu qu. Ngc li, nu khng cung cp
s lng s nh hng ti qu trnh sn xut kinh doanh.
phn tch tnh hnh cung ng NVL v mt s lng cn tnh t l % hon
thnh k hoch cung ng cho tng loi NVL theo cng thc:
S lng NVL loi i thc

T l % hon thnh
k hoch cung ng

khi lng NVL loi i

t nhp kho trong k

S lng NVL loi i cn mua

x 100

(theo k hoch)

S lng NVL loi i cn mua theo k hoch trong k c tnh bng

nhiu cch. Song cch thng dng nht l tnh lng NVL cn dng trong k.
Cng thc tnh
Trong : Mi = q x Mi
+ Mi: Nhu cu v s lng loi th i trong k
+ q: S lng sn phm cn sn xut trong k
+ Mi: nh mc hao ph NVL i cho mt sn phm
Nu xt v t l hon thnh k hoch cung ng v tng khi lng NVL
xc nh theo cng thc sau:
T

Vi1x gi0
Vi0 x gi0

100

Trong :
+ T: T l % hon thnh k hoch cung cp tng khi lng NVL
+ Vil, Vi0: S lng cung cp thc t, k hoch ca NVL th i

27

+ gi0: n gi k hoch ca NVL th i

- Cht lng:
Trong quy trnh cng ngh sn xut sn phm, s dng NVL m bo
y v cht lng l mt yu cu cn thit. NVL tt hay xu s nh hung
trc tip n cht lng sn phm. Do , Khi nhp NVL phi i chiu vi cc
tiu chun quy nh, i chiu cc hp ng k kt nh gi cht lng
NVL p ng tiu chun v cht lng hay cha.
phn tch cht lng NVL c th dng ch tiu ch s cht lng
Cng thc tnh ch s cht lng:
Icht lng

Mil . Sik
:
Mil

Mik . Sik
Mik

Trong :
+ Mil, Mik: Khi lng NVL tng loi theo cp bc cht lng loi i k
thc t v k hoch (tnh theo n v hi vt)
+ Sik: n gi NVL tng loi theo cp bc cht lng loi i k k hoch
+ Icht lng: Cht lng nguyn vt liu i
- Chi ph NVL
Chi ph NVL l mt trong nhng chi ph lin quan trc tip n gi thnh
sn phm. bit c tnh hnh chi ph NVL thc t trong k so vi k hoch
cn phn tch tnh hnh thc hin chi ph cc nh qun l nm c tnh hnh
tng gim v xc nh mc tit kim NVL.
Cng thc tnh:
TVL =

Chi ph vt liu thc t

x
Chi ph vt liu k hoch

100

TVL: T l thc hin k hoch chi ph NVL

Mc tit kim hay lng ph v chi ph NVL trong vic thc hin khi
lng thc t so vi k hoch l ZVL
ZVL = chi ph vt liu trc tip Chi ph vt liu k hoch

28

Nu TVL> 100% v ZVL>0 th cng ty s dng lng ph NVL

TVL < 100% v ZVL < 0 th cng ty s dng tit kim vt liu
- Hiu qu s dng NVL
phn tch v nh gi hiu qu s dng NVL c th phn tch tnh
hnh s dng NVL vo sn xut sn phm.
Cng thc xc nh:
T l hon thnh KH
s dng khi lng
NVL loi i

S lng NVL loi i thc t xut dng

=

S lng NVL loi i s dng theo KH

x 100

Bn cnh , c th s dng ch tiu hiu sut s dng NVL

Cng thc tnh:
Gi

tr

sn

Hiu sut s dng NVL = lng

Chi ph vt liu
Hiu sut s dng NVL cho thy mt ng chi ph vt liu tham gia vo
qu trnh sn xut em li bao nhiu ng gi tr sn lng. Ch s ny cng cao
cng chng t cng tc qun l NVL cng cht ch v s dng hiu qu.
Yu cu trong cng tc qun l
Trong doanh nghip sn xut, NVL l ti sn thuc nhm ti sn lu ng.
Qu trnh sn xut din ra lin tc v NVL cng khng ngng tiu hao, do vy
doanh nghip phi t chc thu mua NVL p ng kp thi cho nhng yu cu
trong doanh nghip. Cung cp NVL phi v mt s lng, ng v cht
lng, s dng vt liu phi tit kim v hiu qu. Qun l tt NVL cn l iu
kin xc nh kt qu sn xut kinh doanh v nh gi gi tr ti sn ca doanh
nghip mt cch y , xc thc.

29

Mun vy, doanh nghip phi t chc cng tc qun l cht ch c hai ch
tiu hin vt v gi tr tt c cc khu: T khu thu mua, bo qun, d tr n
khu s dng nguyn vt liu.
+ Trong khu thu mua: Nguyn vt liu l ti sn d tr thng xuyn
bin ng, cc doanh nghip phi thng xuyn tin hnh thu mua NVL p
ng kp thi cho qu trnh sn xut, ch to sn phm v cc nhu cu khc trong
doanh nghip. khu thu mua i hi phi qun l v khi lng, cht lng,
quy cch chng loi, gi mua, chi ph mua v thu gi tr gia tng c khu tr.
ng thi phi qun l vic thc hin k hoch thu mua theo ng tin thi
gian ph hp vi tnh hnh sn xut kinh doanh ca doanh nghip.
+ Trong khu bo qun, d tr: qu trnh sn xut c thc hin lin
tc phi d tr nguyn vt liu y , khng gy gin on trong sn xut
nhng cng khng c d tr qu lng cn thit gy ng vn, tn din
tch. Phi xy dng nh mc d tr cn thit mc ti a v mc ti thiu cho
sn xut, xy dng nh mc tiu hao vt liu trong s dng cng nh nh mc
hao ht hp l trong vic vn chuyn v bo qun. S lng NVL d tr cn
hp l, khng nn d tr qu nhiu hay qu t.
+ Trong khu s dng: Doanh nghip cn tnh ton y chnh xc, gi
NVL c trong gi vn ca thnh phm, ng thi cn c trn cc nh mc tiu
hao cho tng loi sn phm m c xut dng cho ph hp va m bo cht
lng ca sn phm va tit kim ti a NVL cho sn xut. Do vy, trong khu
s dng phi t chc tt vic ghi chp phn nh tnh hnh xut dng v s dng
NVL trong sn xut kinh doanh m bo s dng tit kim v hiu qu.
+ Trong khu thu hi ph liu: Bt c mt doanh nghip no hay mt n
v sn xut no hoc xy dng th u c ph liu v ph ph phm, c nhiu
loi khc nhau mi loi c th s dng hoc a vo ti sn xut, hoc c th
thanh l hay bn cho cc n v c th ti sn xut, ch bin thnh sn phm

30

khc. Do vy, vic t chc thu hi ph liu, ph ph phm cn c t chc tt

v cht ch nhm tit kim c chi ph NVL ng thi c th gim gi thnh.
c) Ni dung k ton
T chc ghi chp theo di trong qun l NVL
Song song vi vic lp k hoch cung ng v t chc thc hin cn c s
ghi chp y , kp thi v chnh xc tnh hnh bin ng NVL t chi tit n
tng hp cho tng loi NVL tng cng cng tc qun l. Khng c s ghi
chp khng phn nh c s liu bin ng ca NVL, nh qun l s khng c
c s theo di c tnh hnh nhp xut, tn kho NVL, iu s lm cng
tc qun l NVL c hon thin v hiu qu hn. Do , phn nh tnh hnh
bin ng trong cc khu thu mua - nhp kho, xut dng v d tr tn kho th
nh qun l phi t chc hch ton vo s sch, bo co thng qua h thng
chng t, ti khon k ton.
Qun l tt vic phn nh tnh hnh bin ng NVL vo chng t s sch
k ton s gip doanh nghip c s phn nh kp thi, r rng, minh bch cc
thng tin, t nh qun l s a ra nhng quyt nh ng n trong qu trnh
hot ng.
T chc ghi chp thng qua h thng chng t
c cn c hch ton trc ht phi s dng h thng chng t. Nhng
tu thuc vo yu cu qun l ca mi doanh nghip m h thng chng t c
th l:
Chng t bt buc: L mu chng t do c quan nh nc c thm quyn
quy nh v ni dung, kt cu m n v k ton phi thc hin ng v biu
mu, ni dung, phng php ghi cc ch tiu v p dng thng nht cho cc n
v k ton.
Theo ch chng t k ton, ban hnh theo quyt nh s 15/Q BTC
ngy 20/03/2006 ca b ti chnh cc chng t k kon bt buc trong vic hch
ton NVL gm:

31

1- Phiu nhp kho (Mu s 01 VT): Nhm xc nh s lng vt t nhp

kho v l cn c ghi th kho, thanh ton tin hng, xc nh trch nhim vi
ngi c lin quan v ghi s k ton.
2 - Phiu xut kho (Mu s 02 VT): Theo di cht ch s lng vt t
xut kho cho cc b phn s dng trong doanh nghip, lm cn c hch ton
chi ph sn xut, tnh gi thnh sn phm, dch v v kim tra vic s dng, thc
hin nh mc tiu hao vt t.
3 - Bin bn kim k vt t, cng c sn phm, hng ho (Mu s 08
VT): Nhm xc nh s lng, cht lng, gi tr vt t, cng c, sn phm hng
ho c kho ti thi im kim k lm cn c xc nh trch nhim trong vic
bo qun, x l vt t, cng c, sn phm, hng ho tha thiu v ghi s k ton.
4 - Phiu xut kho kim vn chuyn ni b (Mu 03 VT): Gip cho nh
qun l theo di s lng NVL di chuyn t kho ny n kho khc trong ni b
doanh nghip v n cc n v nhn hng k gi, hng i l. ng thi, l cn
c th kho ghi th kho, k ton ghi s k ton.
Chng t hng dn: L mu chng t k ton do c quan nh nc c
thm quyn quy nh. Tuy nhin ngoi nhng ni dung quy nh trong mu n
v c th b sung thm nhng ch tiu hoc thay i hnh thc biu mu cho ph
hp vi cng tc ghi chp, phc v yu cu qun l ca n v. Cc chng t
bao gm:
1- Phiu xut vt t theo hn mc (Mu s 04 VT): Theo di tnh hnh
xut vt t theo nh mc ca doanh nghip.
2 - Bin bn kim nghim vt t (Mu s 05 VT): Xc nh s lng, quy
cch, phm cht vt t trc khi nhp kho, lm cn c quy trch nhim trong
thanh ton v bo qun.
3 - Phiu bo vt t cn li cui k ( Mu s 07 VT): Theo di s lng
vt t cn li cui k lm cn c tnh gi thnh sn phm v kim tra tnh
hnh thc hin nh mc tiu hao vt t.

32

- T chc ghi chp thng qua h thng ti khon v s sch k ton

ghi chp trn h thng ti khon v s sch trc ht doanh nghip cn
xc nh vic hch ton tng hp NVL theo phng php k khai thng xuyn
hay kim k nh k t s dng nhng ti khon, s sch phn nh cho
ph hp v ng quy nh ca ch k ton hin hnh.
V d: i vi doanh nghip chn phng php hch ton l k khai
thng xuyn th h thng ti khon phn nh khi mua hng v l: 151, 152,
156, 621, v ti khon phn nh gi thnh sn phm l 154.
i vi doanh nghip chn phng php kim k nh k th h thng ti
khon phn nh khi mua hng v l: 611, 152, 632, ti khon phn nh gi
thnh l 631.
Bn cnh mt s s sch k ton c s dng i vi NVL nh:
-

S (th) kho: Gip theo di ln, s lng nhp, xut, tn kho tng loi

NVL trong kho.

-

S k ton chi tit NVL: Theo di tnh hnh nhp, xut, tn kho c v

s lng v gi tr tng loi NVL, lm cn c i chiu vi vic ghi chp ca

th kho.
-

S ci ti khon 152: L s k ton tng hp dng ghi chp cc

nghip v kinh t pht sinh trong nin k ton theo ti khon k ton quy
nh trong ch k ton.
Sau khi kt thc qu trnh ghi chp thc hin thu mua - nhp xut, tn kho
NVL, cui mi thng doanh nghip tin hnh kim k NVL nhm so snh lng
tn kho thc t so vi ghi chp trn s sch, chng t, ng thi phn nh s
chnh lch thng qua chng t hp l v cung cp cc s liu chnh xc
lp bo co v NVL cho b phn qun l.
Nhim v ca k ton
C th qun l cht ch tnh hnh thu mua, vn chuyn, bo qun, d tr v
s dng NVL l mt trong nhng ni dung quan trng trong cng tc qun l

33

hot ng sn xut kinh doanh ca doanh nghip. Xut pht t v tr yu cu

qun l ca NVL cng nh v tr, vai tr ca k ton trong vic qun l kinh t,
qun l doanh nghip, t chc k ton NVL cn thc hin tt cc nhim v sau:
Th nht: K ton NVL phi thc hin phn loi nh gi NVL theo
nguyn tc nht nh p ng cu v qun l NVL.
Th hai: T chc chng t k ton, ti khon k ton, s k ton ph hp
vi phng php hch ton hng tn kho phn nh, phn loi v tng hp s
liu v s hin c v tnh hnh nhp xut tng loi, nhm, th NVL cn cung cp
thng tin phc v cho yu cu qun l.
Th ba: Thng qua vic phn nh tng hp v cung cp s liu thc
hin kim tra tnh hnh thu mua, tnh hnh d tr vi NVL, v tnh hnh thc
hin nh mc tiu hao NVL, pht hin v ngn nga kp thi cc trng hp s
dng NVL sai mc ch v lng ph.
Th t: Thc hin kim k NVL theo yu cu qun l, lp bo co v
NVL, tham gia cng vic phn tch thc hin k hoch thu mua, bo qun, d
tr v s dng NVL trong qu trnh sn xut kinh doanh.
2.1.2 C s thc tin
Trong cc doanh nghip c bit l doanh nghip sn xut, NVL chim t
trng ln trong gi tr ti sn lu ng ca Cng ty, l mt trong ba yu t cu
thnh ln gi thnh sn phm. Do vy, qun l NVL mt ni dung kh, chim
phn ln thi gian trong cng tc qun l ni chung. V th nn vic quan tm
n cng tc qun l ni chung v cng tc qun l NVL ni ring v ang l
hng i ca cc doanh nghip.
i vi cng tc nh gi NVL: Nhn chung cc doanh nghip u tun th
theo nguyn tc gi ph, m bo phn nh trung thc cc thng tin v s liu v
gi tr vn ca NVL. Cng tc t chc hch ton NVL t thu thp, x l n
phn nh v cung cp thng tin v NVL thc hin kh ng b, m bo tun

34

th theo ch hch ton hin hnh. C s kt hp gia cc b phn, c bit

gia kho v phng k ton. V vy, m bo tnh chnh xc, kp thi, y tnh
hnh bin ng v hin c ca NVL, m bo cho cng tc qun tr NVL t
hiu qu ti u, NVL c s dng tit kim, hp l v cht ch.
i vi cng tc qun l NVL: Hin nay i vi cc doanh nghip Vit
Nam th cng tc qun tr v k ton qun tr NVL cha c coi trng v thc
hin ng b trong cc doanh nghip. Hu ht cc doanh nghip cha xy dng
c bo co qun tr NVL hon chnh ph hp vi c th ca doanh nghip
mnh cung cp thng tin cho vic qun l.
Thc tin cng tc qun l NVL hin nay kh phc tp. Mi Cng ty u
xy dng cho mnh mt quy trnh qun l ring, c Cng ty c cng tc nh gi
hiu qu qun l rt ra kinh nghim v d: Cng ty May Ph Hin, Nh my
sn xut thc n chn nui DABACO, Cng ty C phn May 10, c Cng ty
th khng nh: Cng ty May p cu, Cng ty TNHH Anh HiVi ngnh
ngh kinh doanh a dng, nn cc yu t u vo cng v cng phc tp. Vic
xc nh nh mc tiu hao, nh mc hao ht ch c mt s ngnh mi c chun
mc v cng a ra gii hn 1 s NVL ch yu theo quy nh ca Tng cc thu
Ti im 2.3 mc IV phn C thng t s 130/2008/TT BTC ngy 26/12/2008
ca BTC hng dn v thu TNDN, quy nh v mc tiu hao NVL. Nh vy
hu ht cc nh mc tiu hao u do doanh nghip t lp nn c s sai khc
gia cc n v sn xut khc nhau trong cng mt ngnh. Do vy gy kh khn
trong cng tc qun l v m nn kinh t.
Hu ht cc doanh nghip lp c k hoch s dng NVL, t lp
c k hoch thu mua NVL da vo nh mc tiu hao v sn lng sn xut
trong k. Nhiu doanh nghip tm c bn hng lu di, cht lng tt, gi
c n nh. Nhng c doanh nghip vn khng ch ng tm ngun hng trc
nn gy kh khn trong mua NVL, gy gin on trong sn xut, cht lng

35

NVL cha thc s c m bo, lm nh hng n cht lng sn phm,

cng tc qun tr NVL cha hiu qu.
Vi c th kinh t, trnh qun l v hch ton ca tng doanh nghip l
khc nhau nn mi doanh nghip p dng mt hnh thc k ton khc nhau. Do
, cc loi s sch v chng t ngoi cc mu bt buc theo quy nh ca BTC
th cng c s a dng ph hp vi yu cu qun l v thc tin ca n v
mnh.
Nh vy, cng tc qun l NVL trong thc tin ca cc doanh nghip Vit
Nam c nhng thnh tu ng k. Tuy nhin, nhiu bt cp vn cn tn ti
lm nh hng n doanh nghip ni ring v nn kinh t ni chung. Cng tc
hch ton NVL vn cn nhng sai phm lm nh hng ti tnh trung thc ca
BCTC v qun l NVL cha thc s hiu qu.

2.2. Phng php nghin cu

2.2.1 Thu thp s liu
Thu thp s liu th cp
S liu th cp c thu thp t cc bo co c lin quan n vic hch
ton v qun l NVL, cc bo co ti chnh hng nm ca cng ty, cc loi sch,
bo, cc nghin cu khc c lin quan v trn Website
Thu thp s liu s cp
Ti liu s cp c thu thp qua trc tip tm hiu, quan st, phng vn
trc tip mt s cn b ca cng ty (Cn b k ton, th kho, cn b kim k)
thu thp ti liu cn thit v tnh hnh sn xut chung ca cng ty cng nh v
cng tc qun l nguyn vt liu.

X l s liu
Cc s liu thu thp c c tng hp, phn tch v so snh trn my tnh

bng phn mn Microsoft Office Exel.

36

2.2.2 Phng php nghin cu

Phng php chi tit: c vn dng phn loi sp xp thng tin, s
liu thu thp c v NVL chi tit theo nhm c cng ni dung, cng khong
thi gian (thng, qu, nm), cng quy m phn nh thun li cho qu trnh s
dng thng tin, s liu trong phn tch phc v ti nghin cu.
Phng php nh mc: Dng xy dng nh mc cho mt sn phm v
kim tra vic thc hin cc mc tiu k hoch v NVL.
Phng php so snh: L vic so snh cc ch tiu s liu thu thp c
qua cc nm thy c s ging v khc nhau, mc bin ng ca cc ch
tiu di hnh thc so snh tuyt i v s dng k thut so snh tng i
thy c tc thay i ca cc ch tiu , trn c s a ra nhng nhn xt,
nh gi v xu hng bin ng.
Phng php lin h cn i: c s dng trong vic xc nh cc nhn
t nh hng trong mi quan h c lp nhp - xut - tn NVL.
ti cn s dng phng php phn tch h thng ch s a ra mc
nh hng ca cc nhn t lin quan n ch tiu , y l c s bit
c nguyn nhn v a ra cc bin php thch hp nhm xut kin.
Phng php k ton:
+ Phng php chng t: Dng kim tra tnh xc thc, hp l v thng
tin ca cc nghip v kinh t pht sinh v hon thnh lin quan n NVL
c phn nh trn chng t k ton.
+ Phng php s chi tit, s tng hp: Dng kim tra tnh tun th
trong qu trnh ghi chp s sch v NVL v tnh thng nht gia cc s vi
nhau.
+ Phng php tnh gi: Dng kim tra tnh ng n trong vic xc
nh gi tr NVL trong qu trnh sn xut ti doanh nghip.

37

Phng php chuyn gia: L phng php tham kho kin ca cc

chuyn gia v lnh vc sn xut kinh doanh hng may mc: Cn b trong cng
ty, th kho, k ton NVL, k ton trung, thy c hng dn v cc thy c
trong b mn. Thu thp la chn ti lin quan, thng tin nh hng
cho cng tc nghin cu, lm c s thu thp la chn ti phc v cho
nghin cu v xut cc gii php ph hp vi tnh hnh thc t ca cng ty
trong giai on hin nay.
Phng php phn tch so snh: Dng phn tch tnh hnh nhp xut
NVL, tn kho, d tr, s bin ng nguyn vt liu so vi k hoch, cc k sn
xut vi nhau. T , tm ra nguyn nhn ca s bin ng NVL gia cc k,
gia thc hin so vi k hoch.

38

PHN 3

KT QU NGHIN CU V THO LUN

3.1. c im a bn nghin cu
3.1.1 Qu trnh hnh thnh v pht trin ca Cng ty c phn May 10
3.1.1.1 Qu trnh hnh thnh cng ty
Tin thn ca Cng ty c phn May 10 ngy nay l cc xng may qun
trang thuc ngnh qun nhu c thnh lp t nm 1946 cc chin khu trn
ton quc phc v b i trong khng chin chng Php bo v t quc.
Sau cnh mng thng Tm 1945, Php tr li xm lc nc ta, vic may
qun trang cho b i tr thnh cng tc quan trng, nhiu c s may c hnh
thnh. Sau ngy 19/12/1946, hng ng li ku gi ton quc khng chin, mt
s cng xng nh my ca ta H Ni di ln ni rng Vit Bc t chc thnh
hai h thng sn xut trong may qun trang l h ch lc v h bn cng
xng.
T nm 1947 n nm 1949, vic may qun trang khng ch tin hnh
Vit Bc m cn nhiu ni khc nh Thanh Ho, Ninh Bnh, H ng
gi b mt cc c s sn xut ny c t tn theo b s ca qun i nhu X1,
X30, hay AM1 y l nhng n v tin thn ca may 10 sau ny.
n nm 1952, xng may 1 (X1) Vit Bc i thnh xng May 10 vi
b s l X10 v ng Ty Cc (Ph Th).
3.1.1.2 Qu trnh pht trin cng ty
Sau hn 50 nm thnh lp cng ty C Phn May 10, tri qua nhiu giai
on pht trin thng trm cng vi tin trnh ca lch s, n nay tr thnh
mt trong nhng doanh nghip hng u ca Vit Nam trong lnh vc sn xut
kinh doanh hng may mc.

39

Giai on t 1953 n 1960

n nm 1953, xng May 10 vi quy m ln hn, chuyn v Bc Nhiu
(nh Ho Thi Nguyn). Ti y, May 10 ngy m mit mi sn xut trn
10 triu sn phm qun trang, qun dng cc loi phc v khng chin.
Nm 1954 khng chin thng li, xng May 10 c chuyn v H Ni,
Cng thi gian xng X40 Thanh Ho cng c chuyn v H Ni, sp
nhp vi xng May 10, ly Hi X thuc tnh Bc Ninh c, nay l phng Si
ng, Qun Long Bin, H Ni lm a im sn xut chnh.
n thng 10 nm 1955, tng cc hu cn tin hnh bin ch cho xng
May 10, 564 cn b, cng nhn vin. Cui nm 1956 u nm 1957, xng May
10 c m rng thm, my mc cng c trang b thm, v c tt c 253
chic my may, trong c 236 chic my chy bng in. Nhim v ca xng
may 10 lc ny l may qun trang cho qun i l ch yu.
Giai on lm quen vi hch ton kinh t (T nm 1961 n nm
1964)
Xut pht t yu cu xy dng t nc khi Min Bc tin ln CNXH,
thng 2 nm 1961, xng may 10 c chuyn sang B Cng Nghip nh qun
l v i tn thnh x nghp May 10, t nhim v ca nh my l sn xut
theo k hoch ca B Cng Nghip nh giao hng nm tnh theo gi tr tng sn
lng. Khi bn giao xng May 10 bao gm ton b my mc, thit b v 1.092
cn b, nhn vin. Tuy chuyn i vic qun l nhng mt hng ch yu vn l
sn xut qun trang phc v cho qun i, t l hng nm chim 90% - 95%,
cn sn xut thm mt s mt hng phc v xut khu v dn dng, phn ny
chim 5% - 10%.
Sau 4 nm x nghip May 10 t mt nh my sn xut theo ch bao cp
may qun trang phc v cho qun i lu nm chuyn sang t hch ton phi
thch ng vi th trng nn X nghip gp khng t kh khn v t chc v
t tng. Tuy nhin bng cch chn chnh v tng cng b my ch o qun

40

l, gio dc t tng, x nghip dn vt qua kh khn v lun hon thnh

cc ch tiu k hoch ca Nh nc giao, nm sau cao hn nn trc.
Giai on xut pht trong khi la chin tranh ph hoi ca khng
qun M ( T nm 1965 n nm 1975).
Nm 1965 gic M nh ph Min Bc ln th nht, x nghip May 10
ng trc nguy c b gic ph. Trc tnh hnh mi, x nghip t chc, n
c vic s tn, mt khc tin hnh gio dc t tng khng ngi kh, ngi kh
pht huy tinh thn trch nhim ca ng vin v qun chng nhn dn hon
thnh nhim v sn xut.
n cui nm 1968, chin tranh ph hoi ln 1 kt thc, cc phn xng
ln lt tr v. Trong 2 nm 1968 1969, X nghip May 10 tuyn thm cng
nhn v m thm phn xng 4 v phn xng 5.
u nm 1972 gic M bn ph Min Bc ln th 2, X nghip li mt ln
na phi tin hnh s tn. Mc d phi s tn 2 t v b ch tn ph nng n
nhng x nghip may 10 thc hin tt cng tc phng trnh ch tn ph,
khng c ngi cht, ngi b thng v bo v c ton b my mc thit b.
T nm 1973 n nm 1975, phc v cho giai on nc rt trong cuc
khng chin chng M, cn b, cng nhn vin X nghip May 10 c cp
trn giao nhim v sn xut tht nhiu qun trang v u hon thnh xut sc
nhim v.
Giai on chuyn hng may gia cng xut khu (t nm 1975 n
nm 1985).
Sau nm 1975, X nghip May 10 chuyn sang sn xut v gia cng hng
xut khu, th trng ch yu lc ny l Lin x c v cc nc XHCN ng
u thng qua cc hp ng m Chnh Ph Vit Nam k vi cc nc ny.
Trong giai on ny hng nm X nghip May 10 xut sang th trng cc quc
gia trn, t 4 triu n 5 triu o smi.

41

Giai on i theo con ng i mi ca ng t nm 1986 n nay.

K t i hi VI nm 1986, ng ra ng li i mi, chuyn t
kinh t k hoch ho tp trung sang nn kinh t th trng nh hng XHCN.
Nm bt c tinh thn ca ng li i mi, x nghip May 10 tng bc
i mi trong t duy kinh t v hng hot ng sn xut kinh doanh.
T nm 1986 n nm 1990, th trng chnh ca X nghip May 10 vn l
th trng khu vc I (Lin X v ng u), v hng nm xut khu vo th
trng ny t 4 n 5 triu sn phm o smi theo ni dung cc ngh nh th
hng ho k kt gia Vit nam v cc nc trong hi ng tng tr kinh t
(SEV).
n nm 1990 1991, Lin X v cc nc XHCN ng u tan r lm cc
mt hng xut khu ca x nghip b mt th trng. Trc tnh hnh X
nghip May 10 mnh dn chuyn sang th trung khu vc II nh c, B,
NhtCng vi s l lc trong ci tin cng ngh, nng cao cht lng, thay
i mu m, x nghip thnh cng trong vic xm nhp nhng th trng .
Thng 11 nm 1992, B Cng Nghip nh quyt nh chuyn x nghip
May 10 thnh Cng ty May 10 vi tn giao dch Quc T GRACO10. K t
cng ty mnh dn u t, trang b thm k thut, cng ngh mi, o to
cng nhn v cn b qun l, ci to v xy mi nh xng, ci thin iu kin
lm vic cho cng nhn, m rng th trng Quc t v coi trng th trng
trong nc.
Thng 1 nm 2005, theo quyt nh s 105/2004/Q BCN ca B Cng
Nghip, cng ty May 10 c chuyn thnh Cng ty C phn May 10 trc thuc
Tng Cng ty dt may Vit Nam, vi s vn iu l l 54 t ng.
Tn ting vit l: Cng ty C Phn May 10
Tn giao dch Quc T: GARMENT 10 JOINT STOCK COMPANY
Tn vit tt: GARCO 10
Tr s chnh: Phng Si ng, qun Long Bin, H Ni

42

Chc nng nhim v ca cng ty

Cng ty C Phn May 10 hot ng trong cc lnh vc sau:
Sn xut cc loi qun o v ph liu ngnh may;
Kinh doanh cc mt hng th cng m ngh, cng nghip thc phm v
cng nghip tiu dng khc;
Kinh doanh vn phng, bt ng sn, nh cho cng nhn;
o to ngh, gio dc mm non, chm sc v nui dy tr;
Sn xut, mua bn nguyn liu, vt t, thit b, ph tng, ph liu, ho cht (tr
ho cht Nh nc cm) thuc nhum v cc sn phm cui cng ca ngnh dt may;
Xut nhp khu v kinh doanh hng dt may, thit b ph tng ngnh dt
may, ph liu, ho cht, thuc nhum;
Kinh doanh hng dt may gm cc chng loi x, si, vi, hng may mc,
dt kim, ch khu, khn bng, len, thm, ay t, t tm, vi k thut, vi khng
dt, vi trang tr ni tht.
Trong lnh vc hot ng ch yu ca cng ty l sn xut v xut khu
hng may mc. Cng ty C phn May 10 l mt trong nhng con chim u n
ca ngnh dt may Vit Nam. Cc mt hng cng ty chuyn sn xut l o s
mi, o jac kt qun u cc loi phc v tiu dng trong nc v nc ngoi.
Trong nhiu nm tr li y, cng ty mnh dn tm kim m rng th trng
trong v ngoi nc, ng thi y mnh u t vo i mi trang thit b cng
ngh, v o to li i ng cn b kinh t, kinh doanh... nh s n lc m
hng nm cng ty t mc tng trng trn 30%.
3.1.2 c im t chc hot ng kinh doanh
Cng ty C Phn May 10 c cc n v sn xut chnh bao gm 11 x
nghip thnh vin, trong c nm x nghip ti May 10, 6 x nghip ti cc a
phng, v 2 cng ty lin doanh, cng 3 phn xng ph tr.

43

Qua bng trn ta thy cc n v sn xut ca cng ty c phn b ch yu

mt s tnh Min Bc l H Ni, Nam nh, Thi Bnh, Hi Phng v Min
Trung l Thanh Ho, Qung Bnh, m khng phi l tp trung ti mt a im
nht nh, cho php cng ty c th khai thc c li th cc a phng v
nguyn ph liu, mt bng sn xut v c bit l lao ng. Tng din tch mt
bng sn xut ca cng ty l gn 30.500 m 2, vi nng lc sn xut l 15.200.000
sn phm/ nm (khng bao gm Thin Nam v Ph ng).
Bng 3.1. Cc n v sn xut chnh ca Cng ty C Phn May 10
Din
tch

n v

a im

(m2)

Lao
ng

Nng lc
sn xut

Sn phm
chnh

Th trng

May 1

2.000 H Ni

750

2.200.000 Smi cc loi

May 2

2.000 H Ni

750

2.300.000 Smi cc loi Hung, M, EU

May 5

2.000 H Ni

750

2.000.000 Smi cc loi

Veston 1

2.000 H Ni

600

500.000

Veston

M, EU

Veston 2

2.000 H Ni

500

200.000

Veston

Nht Bn

V Hong

1.560 Nam nh

350

700.000 Qun, Jacket

M, EU

800

350

700.000 Qun, Jacket

M, EU

ng Hng

Thi Bnh

Nht, M, EU

M, EU

Hng H

9.500 Thi Bnh

1.200

2.000.000 Qun, Jacket

M, EU

Thi H

1.800 Thi Bnh

800

2.000.000 Smi, Jacket

M, EU

Bm Sn

2.300 Thanh Ho

800

1.000.000 Qun, Jacket

M, EU

H Qung

4.500 Qung Bnh

600

1.600.000 Smi, Jacket

M, EU

300

1.000.000 Smi, Jacket

M, EU

Lin doanh Ph ng 850

LD Thin Nam

H Ni

6.500 Hi Phng

600

500.000

Veston

M, EU,
HQ,Nht

Ngun: Trang Web ca Cng ty C Phn may 10 www.garco.10.vn

44

Cc phn xng sn xut gm 3 phn xng:

- Phn xng thu in git: C trch nhim thu in cc ho tit vo cc chi
tit sn phm theo ng hnh dng, v tr, ni dung quy nh. ng thi tin
hnh git sn phm trc khi a vo ng gi nu c quy nh trong hp
ng.
- Phn xng c in: C trch nhim ph tr, duy tr ngun in cho sn
xut ng thi bo dng v sa cha thit b khi c s c xy ra.
- Phn xng bao b: C trch nhim cung cp cc loi bao b carton v
mt phn ph liu (ba lng, khoang c giy) phc v cho ng gi sn phm.
3.1.3 B my t chc ca cng ty
Cng ty C phn May 10 l mt n v hch ton kinh t c lp, b my
qun l ca cng ty tng i gn nh, linh hot theo h thng trc tuyn - chc
nng ph hp vi c im sn xut. Vi hn 6.000 cng nhn lnh ngh, v i
ng cn b c nghip v chuyn mn cao di s iu hnh ca Ban gim c
Cng ty C phn May 10 thc s tr thnh mt trong nhng doanh nghip i
u trong cng cuc cng nghip ho, hin i ho hin nay.
ng u l Tng gim c c trch nhim v quyn hn ln nht trong
cng ty, iu hnh cc hot ng sn xut kinh doanh ni chung v thc hin cc
ngha v vi nh nc ni ring. ng thi Tng gim c cng l ngi chu
trch nhim trc Tng cng ty Dt may Vit Nam v Nh Nc v cc hot
ng kinh doanh ca doanh nghip, cng nh i sng ca cc cn b cng
nhn vin cng ty.
Ph tng gim c l ngi gip Tng gim c iu hnh cc hot ng
sn xut v kinh doanh ca cng ty v chu trch nhim trc Tng gim c v
cc cng vic c giao. Ph gim c c u quyn m phn v k kt mt
s hp ng kinh t vi cc khch hng trong v ngoi nc, trc tip ph trch

45

3 x nghip 1,2,5 v cc phng K hoch, phng Kinh doanh, phng QA ( qun

l cht lng).
Bn cnh Ph tng gim c cn c cc Gim c iu hnh gip Tng
gim c trc tip iu hnh cc hot ng sn xut kinh doanh c th v cng
chu trch nhim vi Tng gim c v cng vic c giao. Cc gim c iu
hnh trc tip ph trch 2 x nghip Veston 1, 2 cc x nghip may thnh vin
a phng, cc phn xng ph tr, cc phng K thut, phng Kho vn v
Vn phng. Ngoi Ban gim c cng ty cn c cc phng ban thc hin cc
chc nng v nhim v khc nhau.
Phng k hoch : Vi nhim v tng hp nng sut lao ng ca tng
n v hng ngy, hng tun, hng thng Tnh hnh ca tng x nghip ni
chung cng nh nguyn liu, ph liu v kh nng p ng ca tng thnh phm
ni ring. Bn cnh phng k hoch cn theo di s bin ng v gi c,
cht lng, phng thc giao hng, thanh ton ca cng ty v cc i th cnh
tranh. D on trc nhng nguy c cnh tranh v nhng th thch mi, tnh
hnh hot ng th trng trong nc cng nh ngoi nc t xy
dng v n c thc hin k hoch ca cc n v m bo hon thnh k
hoch ca cng ty. Phng k hoch cn c nhim v l t chc tiu th sn
phm xut khu.
Phng kinh doanh: Thng tin v nhu cu khch hng ci tin cht
lng, kiu dng, mu sc, nguyn liu ph hp vi th hiu ca khch hng.
Tm hiu sn phm cc i th cnh tranh v cht lng gi c, mu m nhm
ci tin sn phm tm ra nhng sn phm hng u tng kh nng cnh tranh.
m phn v k kt hp ng tiu th vi khch hng trong nc, t hng vi
phng k hoch, t chc mng li tiu th sn phm may mc v cc hng ho
khc theo quy nh ca cng ty ti th trng trong nc nhm p ng yu cu
sn xut kinh doanh ca cng ty t hiu qu kinh t cao.

46

Phng k thut QA (m bo cht lng ): Nhim v chnh ca n l kim

tra, kim sot cht lng sn phm t khu u n khu cui cng nhm m
bo sn phm p ng tt nht cc yu cu k thut theo quy nh. Qun l ton
b h thng cht lng ca cng ty theo tiu chun quc t ISO 9000, duy tr v
m bo h thng cht lng hot ng c hiu qu.
Phng ti chnh - k ton: C nhim v l thu thp, tng hp thng tin
ti chnh cng nh phi ti chnh a ra cc bo co ti chnh nh k, hng
tun, hng thng, hng qu, hng nm. ng thi b phn ny cn qun l cng
tc k ton ti chnh nhm s dng ng tin v ng vn ng mc ch, ng
ch , chnh sch, hp l v phc v cho vic kinh doanh c hiu qu.
Phng k thut: C nhim v qun l cng tc k thut cng ngh, c in,
t chc sn xut, nghin cu ng dng cc thit b hin i, cng ngh tin tin
nhm phc v sn xut. Song song vi nhim v l vic nghin cu i mi
my mc, thit b theo yu cu ca cng ty nhm p ng s pht trin ca
cng ty.
Vn phng cng ty: y l n v tng hp va c chc nng gii quyt v
nghip v qun l sn xut kinh doanh va lm nhim v v hnh chnh v x
hi. ng thi qun l cng tc cn b, lao ng, tin lng, hnh chnh, y t,
nh tr, bo v qun s cng cc hot ng x hi theo chnh sch v php lut.
Ban u t v pht trin: Nhim v chnh l qun l cng tc quy hoch,
u t pht trin cng ty, lp d n u t, t chc thit k, thi cng gim st cc
cng trnh xy dng c bn, ng thi bo dng, bo tr cc cng trnh xy
dng v kin trc ca cng ty.
Trng cng nhn k thut v may thi trang: Nhim v chnh l o to,
bi dng cn b qun l, iu hnh, cn b nghip v v cng nhn k thut
phc v cho cng ty. ng thi, thc hin cng tc xut khu lao ng, a
cng nhn vin, hc sinh i hc tp, tu nghip nc ngoi.

47

I HI NG C NG

BAN KIM SOT

HI NG QUN TR

TNG GIM C

PH TNG GIM C 1

i din lnh o 3
h thng
- ISO 9000
- ISO 14000
- SA 8000
Trng cao ng
ngh Long bin

Phng QA
Ban Nghin cu t
chc sn xut

PH TNG GIM C 3

PH TNG GIM C 2

Phng k thut

Phng Ti Chnh k
ton

Phng c in

Ban t chc hnhchnh

GIM C IU HNH 1

Phng k hoch

Ban Y t-Mi trng L

Phng th trng

X nghip Veston 1

Phng kinh doanh

X nghip Veston 2

Trng mm non

Ban u t pht trin

Cc hot ng i
ngoi

X nghip SXKD
Veston Hi Phng

Cc hot ng qung
b

Cc hot ng
qung b

Ban bo v qun s
X nghip dch

Ban thit k th
trang

GIM C IU HNH 2

Trng cc ban

10 x nghip thnh
vin

V s tin b ca ph n,
UBCSG$ tr em

01 cng ty lin
doanh + cc v tinh

PCCC, phng chng l

bo
Quan h ch o trc tip
Ghi ch:

sS

Quan h kim sot

Quan h phi hp

3.1: S b my t chc qun l ca Cng ty

48

3.1.4. c im t chc b my k ton

Da trn nhng c im ring ca mnh Cng ty C phn May 10 xy
dng cho mnh mt b my k ton kh ph hp. B my k ton ti cng ty
c t chc theo hnh thc tp trung ng u l k ton trng gip vic cho
k ton trng l 2 ph phng v cc k ton vin qun l cc phn hnh. Mi
phn hnh u c c im ring v c cch qun l khc nhau. Nhng nhn
chung cng vic qun l c thc hin tp trung ti phng k ton ca cng ty
t khu tng hp s liu, ghi s k ton, lp bo co k ton, phn tch kim tra
k tonCn ti cc n v trc thuc hch ton bo s, khng t chc hch
ton ring m ch b tr cc nhn vin lm nhim v hng dn kim tra cng
tc hch ton ban u, kim tra chng t, thu nhp v ghi chp vo s sch. i
vi cng tc qun l NVL c k ton NVL m nhn c th: K ton cc
phn xng c trch nhim lp bo co sn xut, bo co NVL hng ngy, sau
xc nh NVL cn dng cho phn xng mnh ri vit phiu xin lnh vt t
gi ln phng k ton ca cng ty, k ton NVL ca Cng ty c trch nhim
tng hp cc chng t, bo co do cc phn xng gi ln ghi s k ton.
Nhim v chnh ca b my k ton l: cung cp y thng tin, kp thi,
chnh xc v tnh hnh cung ng, d tr, s dng ti sn v ngun hnh thnh ti
sn. Theo di v hch ton chnh xc cc khon thu, chi ti chnh, thc hin ton
b cng tc hch ton t vic x l chng t n vic lp bo co quyt ton,
cung cp s liu cho cc phng ban lin quan. T gip b my lnh o ca
cng ty iu hnh sn xut kinh doanh ng n gp phn tng bc nng cao
hiu qu sn xut kinh doanh cho doanh nghip.
B my k ton ca cng ty bao gm 14 ngi m nhim cc mng khc
nhau bao gm:
K ton tng hp v k ton ti sn c nh: Lp bng cn i k ton,
thuyt minh Bo co ti chnh v cc bo co gii trnh khc theo yu cu ca
cc c quan qun l Nh nc. Ghi chp, theo di vn gp lin doanh ca cng

49

ty ti cc n v lin doanh v s hin c, tnh hnh tng gim v hiu qu s

dng vn gp lin doanh .
Phn nh s hin c, tnh hnh tng gim v s lng, cht lng, tnh hnh
s dng ti sn c nh, gi tr cn li ca ti sn c nh v tnh khu hao ti
sn c nh. Cn i ngun vn c nh, ngun vn u t XDCB, ngun vn
sa cha ln, qu u t pht trin.
K ton kho thnh phm xut khu v tiu th sn phm xut khu:
Qun l, theo di, hch ton: kho thnh phm, hng ho dng xut khu
giao cho khch hng, theo di vic thanh ton, tiu th sn phm, tnh doanh
thu, li, l tiu th sn phm xut khu
K ton kho thnh phm N v tiu th sn phm N: Qun l, theo
di, hch ton: kho thnh phm, hng ho dng tiu th ni a giao cho
khch hng, theo di vic thanh ton, tiu th sn phm, tnh doanh thu, li, l
tiu th sn phm ni a.
K ton nguyn vt liu: Qun l theo di hch ton cc kho, nguyn vt
liu, cng c lao ng. C nhim v phn nh s lng, cht lng, gi tr vt
t, hng ho cng c lao ng c trong kho, mua vo, bn ra, xut s dng. Tnh
ton v phn b chi ph nguyn vt liu, cng c lao ng vo chi ph sn xut,
gi thnh sn phm. Tham gia kim k, nh gi li nguyn vt liu, cng c lao
ng, pht hin vt liu tha, thiu, ng, mt phm cht. Hng dn v kim
tra cc kho thc hin ng ch ghi chp s liu ban u, s dng chng t
ng vi ni dung kinh t. Tp hp s liu k khai thu GTGT u vo theo
mu biu quy nh.
K ton tin lng v BHXH: Hch ton tin lng, tin thng, cc khon
khu tr vo lng v cc khon thu nhp khc.Theo di phn trch np v chi
tr BHXH, lm quyt ton v thanh ton chi BHXH theo quy nh. Theo di
phn trch np v chi tr kinh ph cng on, BHYT. Theo di, ghi chp, tnh
ton v quyt ton vn v li cho cc khon tin gi tit kim xy dng cng

50

ty t thu nhp cu CBCNV.

K ton chi ph sn xut v tnh gi thnh: Tp hp chi ph sn xut, xc
nh i tng tp hp chi ph sn xut v i tng tnh gi thnh hng
dn cc b phn c lin quan lp v lun chuyn chng t chi ph cho ph hp
vi i tng hch ton. Phn b chi ph sn xut v tnh gi thnh sn phm
chnh v ph. Lp bo co chi tit v cc khon chi ph thc t, c so snh vi
k trc. Hng dn cc x nghip thnh vin, cc cng ty lin doanh lp cc
bo co thng k theo quy nh.
K ton qu tin mt, tin gi, tin vay, thanh ton quc t: Qun l v
hch ton cc khon vn bng tin, c nhim v phn nh s hin c, tnh hnh
tng gim cc loi qu tin mt, tin gi ngn hng, cc khon vay ngn hn, di
hn. C trch nhim kim tra tnh hp php ca chng t thanh ton, bo qun v
lu tr chng t theo quy nh. Lm cng tc thanh ton quc t, kim tra v
phi hp vi cc b phn khc c lin quan v hon chnh cc B chng t thanh
ton, gi ra Ngn hng kp thi v n c vic thanh ton ca Ngn hng.
K ton theo di v thanh ton cng n: Theo di st sao tnh hnh cng n
phi thu v tin bn sn phm, hng ho v cc dch v khc nhanh chng thu
hi vn u t phc v sn xut kinh doanh.Theo di tnh hnh thanh ton v
cc khon n phi tr cho ngi cung cp vt t, hng ho cho cng ty theo cc
hp ng kinh t k kt, tnh hnh thanh ton cc hp ng giao gia cng cho
cc lin doanh v kim tra vic tnh ton trong vic lp d ton, quyt ton v
tnh hnh thanh quyt ton cc hp ng v XDCB. M s sch theo di chi tit
cc nghip v kinh t pht sinh theo tng i tng c s liu cung cp kp
thi khi cn.
Th qu: C trch nhim bo qun gi gn tin mt khng h hng rch
nt v mt mt xy ra. Chu trch nhim thu chi tin sau khi kim tra v thy
r chng t c iu kin thu chi. Vo s qu hng ngy v thng
xuyn kim tra i chiu s d vi k ton qu. Lp bng kim k qu vo cui

51

thng theo qui nh. Cng vi k ton tin lng theo di cc khon tin gi tit
kim ca CBCNV trong ton cng ty. B my k ton ca cng ty c th c
khi qut bng s sau:
K ton vn bng
tin

Ph phng
( kim k ton
tng hp)

K ton kho
(NVL)
KT lng v cc
khon trch theo
lng

KT thnh phm
Xut khu
Trng Phng

K ton thnh
phm ni a

( K ton trng )

K ton chi ph,

gi thnh sn xut

Ph phng
( kim k ton
thanh ton)

K ton thanh
ton
K ton cng n
phi tr
Th qu

S 3.1 S t chc b my k ton

52

3.1.5 Tnh hnh ti sn v ngun vn ca cng ty

Trong sn xut kinh doanh ti sn v ngun vn lun tn ti v c mi
quan h mt thit vi nhau. N l iu kin gip cng ty thc hin qu trnh
sn xut kinh doanh trn c s tin hnh ti sn xut m rng. ng thi n
th hin sc mnh ca cng ty v mt ti chnh. Nhu cu vn i vi tng ngnh
l khc nhau n ph thuc vo c im hnh thc kinh doanh ca cng ty.
phn nh tnh hnh ti chnh ca doanh nghip th hin qua cc ch s sau:
HV: H s vn t c th hin mc m bo ch ng v vn ca cng
ty. H s cng cao th kh nng t ch v vn trong sn xut cng tt. Nu nm
trong khong t 0.55 - 0.75 l hp l.
Theo bng trn c th thy c 3 nm h s vn t c ca cng ty u nm
ngoi khong hp l. iu ny chng t mc m bo ch ng v vn ca
cng ty cha c tt, cng ty cn ch tng cng ngun vn ch s hu
t c mc hp l.
- H: H s thanh ton hin thi: Cho bit tng ti sn ca cng ty p ng
c mc no cho vic thanh ton cc khon n. H cng ln cng tt, H >= 1.
nh gi trong 3 nm gn y, cng ty p ng cc khon thanh ton
l tng i tt. Nm 2008 (1.41) c gim so vi nm 2007 (1.66) nhng li
tng ln trong nm 2009 (1.41) v nm trong khong tng i an ton.
- HTN: H s thanh ton n ngn hn: cho bit tng ti sn ca Cng ty
p ng c mc no cho vic thanh ton cc khon n ngn hn. H s ny
cng ln cng tt. HTN = 0: khng c kh nng thanh ton.
HTN ca cng ty c 3 nm u kh tt nhng so vi nm 2007 th nm
2008 v nm 2009 c chiu hng gim v vy Cng ty cn lu duy tr h
s ny mc hp l.
- HTNh: H s thanh ton nhanh: Cho bit kh nng thanh ton ngay cc
khon n n hn tr, h s ny cng cao th cng tt. Nhng phi m bo nm
trong khong t 0.1 - 0.5 mi c coi l hp l.

53

Trong 2 nm 2007, 2008 h s thanh ton nhanh ca cng ty mc thp 0.07 v

0.06 nhng ti nm 2009 h s ny tng ln 0,12.
- HCD: H s vn b chim dng: H s ny cng cao th vn ca cng ty
cng b chim dng nhiu, v ngc li. H s vn b chim dng ca cng ty
nm 2008 tng 0.06 so vi nm 2007, y cng l mt nguyn nhn dn ti cc
h s thanh ton ca cng ty nm 2008 u gim, n nm 2009 tnh trng ny
c khc phc kp thi, h s vn b chim dng gim 0.07 so vi nm 2008
v 0.01 so vi nm 2007.

54

Bng 3.2 Tnh hnh ti sn v ngun vn cu Cng ty qua 3 nm 2007 -2009

Nm 2007

Nm 2008

so snh

Nm 2009
2008/2007

Ch tiu
GT (VN)

C cu
(%)

GT (VN)

A. Ti sn ngn
hn
I. Tin, khon
tng ng tin
II. Cc khon T
ngn hn
III. Cc khon
phi thu KH

147,349,529,85
2

63.94

200,904,611,20
8

65.15

7,428,190,812

3.22

21,968,616,287

23,739,380,000

10.30

61,191,141,627

26.55

VI. Hng tn kho

50,007,982,737

21.70

4,982,834,676

2.16

83,098,391,055

36.06

77,092,223,985

33.45

2,107,321,861

0.91

3,088,845,210

1.34

TNG TS

230,447,920,907

100.00

A. N phi tr

138,475,659,42
7

60.09

I. N ngn hn

113,466,917,611

II. N di hn

2009/2008

C cu
(%)

Mc

T l

Mc

T l

270,574,030,96
3

70.38

53,555,081,356

136.3456

69,669,419,755

134.6779

7.12

15,151,140,502

3.94

14,540,425,475

295.7465

-6,817,475,785

68.9672

42,943,500,000

13.92

47,131,000,000

12.26

19,204,120,000

180.8956

4,187,500,000

109.7512

79,746,741,869

25.86

135,405,982,539

35.22

18,555,600,242

130.324

55,659,240,670

169.795

51,681,475,924

16.76

64,038,696,667

16.66

1,673,493,187

103.3465

12,357,220,743

123.9103

4,564,277,128
107,490,594,05
9

1.48

2.3

-418,557,548

91.60001

4,282,939,126

193.8361

34.85

8,847,216,254
113,881,766,81
3

29.62

24,392,203,004

129.3534

6,391,172,754

105.9458

92,676,495,872

30.05

91,588,559,593

23.82

15,584,271,887

120.2151

-1,087,936,279

98.82609

9,832,321,861

3.19

16,697,059,134

4.34

7,725,000,000

466.579

6,864,737,273

169.8181

4,981,776,371

1.62

5,596,148,086

1.46

1,892,931,161

161.2828

614,371,715

112.3324

308,395,205,266
211,965,328,99
1

100

100

77,947,284,359

133.8243

76,060,597,509

124.6634

68.73

384,455,802,775
273,252,807,04
0

71.08

73,489,669,564

153.0705

61,287,478,049

128.9139

49.24

185,831,515,339

60.26

256,290,746,677

66.66

72,364,597,728

163.7759

70,459,231,338

137.9157

25,034,175,299

10.86

26,133,813,653

8.47

16,962,060,369

4.41

1,099,638,354

104.3925

-9,171,753,284

64.90465

B. Vn CSH

91,972,261,479

39.91

96,429,876,275

31.27

111,202,995,736

28.92

4,457,614,796

104.8467

14,773,119,461

115.3201

I. Vn CSH

75,039,177,839

32.56

79,541,430,955

25.79

94,937,645,758

24.69

4,502,253,116

105.9999

15,396,214,803

119.3562

II. Ngun kinh

ph v qu khc

16,933,083,640

7.35

16,888,445,320

5.48

16,265,349,978

4.23

-44,638,320

99.73638

-623,095,342

96.31052

TNG NV

230,447,920,900

100.00

308,395,205,266

100

384,455,802,775

100

77,947,284,366

133.8243

76,060,597,509

124.6634

V. Ti sn NH
khc
B. Ti sn di
hn
I. Ti sn c nh
II. Cc khon u
t TCDH
III. Ti sn DH
khc

C cu
(%)

GT (VN)

Ngun: Phng ti chnh k ton

55

3.1.6 Tnh hnh lao ng trong cng ty

Do c th ca ngnh dt may l vic sn xut sn phm n gin, khng
i hi k thut cao nn lc lng lao ng ch yu l nhng cng nhn c trnh
tt nghip THPT, sau khi c o to ti trng o to ca cng ty s tr
thnh cng nhn cng ty. Mt khc, do tnh cht cng vic i hi s cn mn, t
m thng xuyn lm vic trong t th ngi, dn n lc lng lao ng ch yu
l n.
Qua bng trn ta thy s lng lao ng ca cng ty nhng nm gn y c
xu hng gim. Nguyn nhn l do mt s nm gn y ngnh may khng cn
l ngnh ngh hp dn. Vi mc lng cng nhn thp trung bnh 2.2tr khng
trang tri cuc sng cho cng nhn c bit l nhng cng nhn xa nh. Nm
2008 gim 3,5% so vi nm 2007, nm 2009 gim 2,3% so vi nm 2008. S
ngi c trnh trn i hc tng c v s lng v t trng, iu ny c th
xem xt l hp l vi vic t trng lao ng gin tip trong cng ty, cho thy b
my qun l ca cng ty hot ng ngy cng c hiu qu. T l cng nhn c
trnh cng tng ln cho thy trnh tng ngh ca cng nhn tng ln. Xt
v gii tnh, s lng t l lao ng n ngy cng ln v c xu hng tng. Do
, cng ty cn c nhng chnh sch quan tm hn n i tng ny.

56

Bng 3.3 C cu lao ng ca Cng ty

Tiu thc
Tng s L
1. Phn theo t.
Trn H
i hc
Cao ng
CN khc
2. Phn theo i tng
L trc tip
L gin tip
3. Phn theo gii tnh
L nam
L n

Nm 2007

Nm 2008

Nm 2009

TL

lng
7.098

(%)
100

lng
7.530

TL (%)
100

lng
7.265

TL (%)
100

So snh
2008/2007
2009/2008
TL
TL
Mc
Mc
(%)
(%)
-265 96.48 -167 97.70

3
218
398
6.911

0.039
2,9
5,29
91,771

4
0,055
5
0,07
261
3,6
251 3,54
326
4,48
317 4,47
6.674 91,865 6.525 91,92

1
43
-72
-237

133.3
1
119.7 -10
81.91 -9
96.57 -149

125.0
96.17
97.24
97.77

6.821
709

90,58
9,42

6.685
580

90,02
9,98

6.537
561

92,1
7,9

-136
-129

98.01 -148 97.79

81.81 -19 96.72

1.469

19,5

1.353

18,62

1.272 17,92

-116

92.10

-81

94.01

6.061

80,5

5.912

81,38

5.821 82,08

-149

97.54

-91

98.46

Ngun: Phng T chc hnh chnh

3.1.7 Kt qu sn xut kinh doanh
V doanh thu: Doanh thu thun ca cng ty lin tc tng mnh trong 3 nm
2007, 2008, 2009 vi tc tng trung bnh 15%. C th doanh thu nm 2009
tng hn 47 t ng tng ng vi 7,13% v tng hn 200 t ng so vi nm
2007, tng ng vi trn 40%. Cng ty c tc tng doanh thu kh cao. c
tc tng trng nh trn trong nhng nm gn y Cng ty m rng th
trng tiu th sang mt s nc mi trong khi EU v th trng trong nc
ca cng ty cng pht trin. Do i sng ca ngi dn ngy tng cao nn nhu
cu n mc cng tng. y l iu kin tt Cng ty khai thc ti a nhng
nng lc hin c nh: Lao ng tay ngh cao trang thit b hin i m
rng sn xut.
V chi ph: Cc loi chi ph ca doanh nghip tng cao trong c 3 nm,
tng mnh nht l chi ph ti chnh tng ln n 3 con s. c bit l nm 2008
so vi nm 2007 tng n 605.19% l do khon li vay ca ngn hng m

57

rng sn xut kinh doanh v do li sut vay ngn hng tng. ng thi, do s
nh gi li t gi hi oi ca ng ngoi t. V t l ny tng cao hn nhiu so
vi tc tng doanh thu, tuy nhin cng c xu hng gim dn v chim t l
nh trong doanh thu chi (t 0.3% - 1.6%). Chi ph gi vn tng (do doanh thu
thun tng, gi vn NVL trong nc v ngoi nc cng tng). Chi ph bn hng
tng bnh qun trn 20% (do hot ng y mnh tiu th sn phm ca Cng ty
cng tng ln).
Qua phn tch, c th ni tc tng ca chi ph tng nhanh hn doanh thu
v vy tc tng li nhun ca Cng ty qua 3 nm rt thp, trung bnh l 0.8%.
iu ny cho thy hiu qu sn xut kinh doanh ca cng ty cha cao.
Nhng c th nh gi kt qu hot ng kinh doanh ca doanh nghip
c chnh xc chng ta cng xt ti mt s ch s dng phn tch hiu qu
hot ng sau:
- T sut doanh li doanh thu: T sut doanh li doanh thu trong mt k
nht nh c tnh bng cch ly li nhun thun trong k chia cho doanh thu
thun trong k. T s ny mang gi tr dng ngha l cng ty kinh doanh c li,
t s cng ln ngha l li cng ln. T s mang gi tr m ngha l cng ty kinh
doanh thua l.
Trong 3 nm gn y t sut li nhun doanh thu ca cng ty u ln hn
0, ti nm 2009 tng 1% so vi 2 nm 2007,2008.
- ROA ( t sut sinh li ti sn): L t s gia li nhun trc thu v li
vay trn tng ti sn bnh qun. Nu t s ny ln hn 0, th doanh nghip lm
n c li. T s ny cng cao cho thy doanh nghip lm n c hiu qu. Cn
nu t s nh hn 0, th doanh nghip lm n thua l.
i vi cng ty c phn May 10 ch s ROA qua 2 nm 2008, 2009 u
ln hn 0 v gi vng mc 0.06.
- ROE (doanh li vn c phn): ROE c tnh bng cch ly li rng sau
thu chia cho gi tr vn ch s hu bnh qun da vo bng cn i ti sn cui

58

k. ROE tng do ROA tng th tt, nu ROE tng do TTS/VCSH tng th cha
chc tt v n ng ngha vi vic doanh nghip vay n nhiu ln. Thc t c
tt hay khng cn so snh vi h s trung bnh ngnh hoc li sut ngn hng.
ROE ca cng ty c phn May 10 nm 2008 l 0,17 tng ln thnh
0.18 vo nm 2009.
- ROI ( t sut doanh li vn): ROI c tnh bng cch ly li nhun
thun chia cho tng vn kinh doanh bnh qun. Ch s ROI ln hn 0 chng t
cng ty lm n c hiu qu, v ngc li. ROI ca cng ty c phn May 10 hai
nm 2008 v 2009 u ln hn 0, gi vng mc 0.05.
T ta c th a ra kt lun: Cng ty c phn May 10 l mt cng ty
lm n c hiu qu, trong nhng nm ti cng ty cn duy tr v nng cao hn
na kt qu hot ng sn xut kinh doanh ca mnh.

59

Bng 3.4 Kt qu SXKD ca Cng ty qua 3 nm 2007 -2009

Ch tiu

2007

2008

2009

(ng)

(ng)

(ng)

So snh
2008/2007

2009/2008

31.37

7.23

529,262,967

116.79

540.86

3. Doanh thu thun (3=2-1)

496,392,136,017 652,067,221,210 698,755,582,533

31.36

7.16

4. Gi vn hng bn

392,806,276,715 534,798,108,087 579,163,038,751

36.15

8.30

5. Li nhun gp (5=3-4)

103,585,859,297 117,269,113,124 119,592,543,782

13.21

1.98

1. Tng doanh thu

2. Cc khon gim tr

496,436,231,244 652,149,807,129 699,284,845,500

38,095,232

82,585,919

6. DT t hot ng ti chnh

2,407,088,609

9,426,723,386

13,834,479,701

291.62

46.76

7. Chi ph t H ti chnh

1,244,619,206

8,776,912,933

11,138,787,140

605.19

26.91

Trong chi ph li vay

1,230,874,020

1,952,659,745

3,322,020,812

58.64

70.13

9. Chi ph bn hng

32,400,149,198

40,381,431,717

46,922,197,373

24.63

16.20

10. Chi ph qun l DN

60,387,296,952

62,297,692,012

57,893,236,528

3.16

-7.07

11. Li nhun thun t HSXKD (11= 5+8-9-10)

11,960,882,550

15,239,799,849

17,472,802,442

27.41

14.65

4,875,626,342

3,066,021,101

1,193,461,993

-37.12

-61.07

138,826,342

1,622,735,674

1,098,217,331

1068.90

-32.32

4,736,799,971

1,443,285,426

95,244,661

-69.53

-93.40

16,697,682,521

16,683,085,275

17,568,047,103

-0.09

5.30

2,309,337,977

2,333,275,064

2,055,389,899

1.04

-11.91

14,338,344,544

14,349,810,211

15,512,657,204

0.08

8.10

12. Thu nhp khc

13. Chi ph khc
14. Li nhun khc (14= 12-13)
15. Tng li nhun trc thu (15=11+14)
16. Thu TNDN
17. Li nhun sau thu TNDN

Ngun : Phng Ti chnh k ton

60

3.2. Qun l NVL ti Cng ty

3.2.1 c im v sn phm v quy trnh t chc sn xut sn phm
3.2.1.1 c im v sn phm
Lnh vc hot ng ch yu ca Cng ty l sn xut kinh doanh hng may
mc, c tiu th c th trng trong nc v ngoi nc. l cc sn phm
smi nam, n, jacket, comple, veston, vy, ng phc hc sinh, cng nhn vin
chcSn phm mi nhn ca Cng ty t nhiu nm nay l mt hng o smi.
C th ni Vit Nam, nhc n May 10 l nhc n o smi, c bit o smi
nam vi kiu dng, vi kiu dng mu m p nht v cht lng tuyt ho.
Bng 3.5 Cc sn phm ch yu ca Cng ty th trng trong nc
Mt hng
o smi
Qun
o jacket
Veston
ng phc HS
Caravat
Tt
Hng t, gia cng
Bo h lao ng
ng phc NV
Khc
Cng

Nm 2007
Nm 2008
Nm 2009
S lng TL (%) S lng TL (%) S lng TL (%)
410.646
65,4 450.700
63,1 435.949
66,9
50.998
8,1 35.610
5,0 37.647
5,8
12.337
2,0
9.180
1,3 12.512
1,9
1.907
0,3
3.299
0,5
3.949
0,6
631
0,1
723
0,1
1.209
0,2
2.056
0,3
5.050
0,7
3.525
0,5
217
0,03
779
0,1
0
0
33.335
5,37 12.539
1,8 11.258
1,7
0
0 14.662
2,1 22.551
3,5
0
0 68.040
9,5
0
0
115.587
18,4 112.379
15,8 123.122
18,9
627.714
100 712.961
100 651.722
100
Ngun: Phng kinh daonh Cng ty C phn May 10

Nhn vo bng s liu trn ta thy, sn lng tiu th th trng trong

nc cn kh nh, sn phm ch lc ca Cng ty vn l o smi, lun chim
trn 60% tng s sn lng bn ra v c xu hng tng ln. Cc mt hng khc
nh qun u, o jacket, veston, ng phc hc sinh chim mt t l nh, li ln
xung khng u qua cc nm. Mt s sn phm li mang tnh php ph, c
nm c, c nm khng nh: Tt, bo h lao ng, ng phc, bi y l nhng

60

sn phm ph thuc vo tng n t hng nh l ca i tc trong nc, do

n khng mang tnh thng xuyn.
Bng 3.6 Cc sn phm ch yu ca Cng ty th trng nc ngoi
Mt hng
Smi
Qun
Jacket
Comple
Veston
Vy
Jile
Khc
Cng

Nm 2007
Nm 2008
Nm 2009
S lng
TL (%)
S lng
TL (%)
S lng
TL (%)
8.439.568
86,13 9.562.208
79,19 9.637.696
74,81
1.036.962
10,58 2.085.104
17,27 1.714.723
13,31
61.065
0,62
128.898
1,07 1.298.881
10,08
180.821
1,85
119.632
0,99
149.949
1,16
54.729
0,56
147.408
1,22
91.904
0,48
25.374
0,26
26.859
0,22
14.400
0,12
0
0
4.782
0,04
0
0
0
0
200
0
5.147
0,04
9.798.519
100 12.075.091
100 12.882.400
100

Ngun: Phng k hoch Cng ty C phn May 10

i vi cc sn phm xut khu: Qua bng trn ta thy, sn lng tiu th
ca Cng ty nc ngoi l rt ln, khong trn di 10 triu chic. Sn phm
xut khu ch yu gm o smi, qun, o jacket, comple, veston, vy. Trong ,
mt hng ch lc l o smi, lun chim t l trn 70% v hin c xu hng
gim nh. Thay vo l s tng ln ca nhng mt hng khc nh qun v o
jacket. C th thy rng, nhng sn phm xut khu ch yu ca Cng ty l
nhng sn phm c thng hiu v uy tn ln trn th trng, l nhng sn
phm mang tnh thi trang cao, m khng c s xut hin ca nhng sn phm
nh qun o bo h lao ng, tt hay caravatvn khng phi l th mnh ca
Cng ty trn th trng quc t.
3.2.1.2 Quy trnh t chc sn xut sn phm
Cng ty C phn May 10 sn xut ra cc sn phm chnh l o s mi, Veston
v o jac kt. Ngoi ra cn sn xut cc sn phm may mc khc theo n t
hng ca n v ti chnh khc. Cc sn phm ca cng ty phn ln c xut
khu sang th trng nc ngoi nn phi p ng y cc yu cu thng s,
k thut v kinh t ca bn t gia cng do mu m thay i lin tc. Trc
yu cu mi c th cnh tranh vi ngnh may trong nc v nc ngoi cng

61

ty y mnh u t i mi trang thit b cng ngh, nhp khu my mc

hin i v nghin cu ci tin mt hng nn cht lng sn phm ngy cng
c nng cao ph hp vi th hiu trong v ngoi nc
Do c th ca ngnh may nn quy trnh cng ngh rt phc tp bao gm
nhiu cng on, ty theo thit k, kiu dng, gi tr s dng m mi sn phm
c kt cu khc nhau do , mi sn phm c th s c s dng nhng loi
my thit b khc nhau. Trong cng mt dy chuyn sn xut c th s dng
nhiu loi thit b, nhiu nguyn liu khc nhau sn xut ra nhiu loi sn
phm khc nhau.
Ni dung cc bc trong quy trnh cng ngh.
+ Chun b sn xut: Ch th sn phm, nghin cu xy dng cc quy trnh
hng dn, tiu chun kinh t, chun b cc loi my mc thit b v cc ti liu
Chun
SX b y nguyn ph liu phc v cho sn xut.
lin
quan,bchun
+ Cng
(+) on ct:
(-) Chu trch nhim ct cc loi nguyn liu theo mu bao
gm:Kho
lt,TP
bng... v p mex vo cc chi tit theo quy nh, c bit phi cung
cp y
(+) v kp thi bn thnh phm cho cng on may.
+ Ct
Cng on may: Chu trch nhim lp rp cc chi tit
Thuinto thnh sn
phm, tha nh cc theo quy nh c th ca tng n t hng. Trong(-) giai
(+)

(-)

(+)

on ny cng vic cng c chuyn mn ho cho tng nhm nh: May c,

KCS

KCS

may tay, may thn, vo kho, tha khuyt...

(+)

(+) chi tit trn

+ Cng on thu in: Chu trch nhim thu, in cc ha tit vo

May

sn phm theo quy nh, theo cc n t hng.

(+)

(-)

Git l

+ Cng on L, gp: C nhim v l, gp cc sn phm theo quy nh(-)

(+)

KCS

+ Git: Ch p dng i vi cc n t hng vi git, chu trch nhim git sn

KCS

(+)
phm hon
thnh sau cng on may theo yu cu c th ca tng n t hng.

gp gi: Chu trch nhim bao gi sn phm vo thng caston theo t l

+Lng
(+) quy nh
(-) c th ca tng n t hng. V khi qut qua s :
v s lng

KCS
(+)

ng gi
(+)

KCS

(-)

Ghi ch:
KCS: Kim tra cht lng
(-) Kt qu sau kim tra sn
phm khng t yu cu.
(+) Kt qu sau kim tra sn 62
phm t yu cu.

S 3.3 S quy trnh SXSP ca Cng ty

3.2.2 c im v phn loi nguyn vt liu ti Cng ty
3.2.2.1 c im NVL
i vi doanh nghip dt may th NVL ng vai tr v cng quan trng
trong vic sn xut ra cc sn phm p ng nhng yu cu ca i tc, bi cht
lng cng nh mu sc, kiu dng ca chng quyt nh rt ln n cht lng
v bn ca sn phm. c bit, Cng ty C phn May 10 c th trng v

63

khch hng ch yu l nc ngoi, lun i hi cao v cht lng, mu m th

nguyn ph liu l yu t sng cn. Nhn chung nguyn ph liu chnh ca
ngnh dt may gm cc loi sau:
Nguyn liu gm: vi, mex, dng, da, len, bng, n
Ph liu gm: Cc, ch, nhn, mc, kho, mc
i vi nhng sn phm gia cng xut khu qun o Veston cho Nht Bn
th cng ty khng phi chu trch nhim mua nguyn ph liu m c nhn t
pha i tc, cng vic ca Cng ty l phi tnh nh mc tiu hao c th m
bo hon thnh ng n hng theo yu cu ca i tc. Trong khi , i vi
nhng sn phm xut khu tiu th trong nc hoc xut khu theo hnh thc
FOB th cng ty c trch nhim tm kim v xc nh nh mc nguyn ph liu
cho sn xut. Cng ty c th mua nguyn ph liu trong nc hoc c th
nhp khu t nc ngoi. Ta c th xem xt vic nhp nguyn ph liu ny theo
bng di y.
Qua bng trn ta thy, nguyn ph liu nhp theo hp ng phc v cho
vic sn xut kinh doanh trong nc v xut khu theo hnh thc FOB c xu
hng gim, trong khi cng ty li khng t sn xut c nguyn vt liu, cho
thy sn xut phc v tiu th trong nc hoc xut khu theo hnh thc FOB
gim theo cc nm
Xt v c cu th trng nhp khu ta thy, ngun nguyn ph liu c
nhp nhm sn xut hng ho cho th trng trong nc v xut khu ca cng
ty ch yu l t Trung Quc, i Loan, Hng Kng, Cc nc Asean. Trong ,
chim t trng cao nht l Trung Quc, tuy gim t trng vo nm 2008,
song li tng rt nhanh trong nm 2009, cho thy y vn l ngun nhp khu
ch yu ca cng ty. Bn cnh , i Loan, Hng Kng v cc nc Asean
cng lun chim t trng tng i ln. ng lu y l, ngun cung t th
trng trong nc vn cn chim t trng rt nh, ch trn di 3% v thiu s
n nh cn thit.

64

Qua ta thy, Vit Nam tuy pht trin ngnh dt may, song ngun cung
ng nguyn ph liu trong nc rt hn ch, hoc khng p ng yu cu kht
khe ca khch hng, ch yu vn phi nhp khu t nc ngoi.
Bng 3.7 Th trng nhp nguyn ph liu cho hng FOB
(n v tnh: USD)
Nm 2007
Th trng

Nm 2008
TL

Gi tr

(%)

Gi tr

Nm 2009
TL

(%)

Gi tr

TL
(%)

Trung Quc

9.620.755

51

4.487.760

32

2.897.296

53

i Loan

2.342.208

12

3.416.959

25

1.201.742

22

Hng Kng

1.240.338

701.504

556.242

10

Asean

1.996.206

11

275.879

171.478

437.293

132.668

170.839

Khc

3.166.849

17

4.766.042

35

472.939

Cng

18.803.649

100

13.780.812

100

5.470.536

Vit Nam

100

Ngun: Phng k hach ca Cng ty C phn may 10

3.2.2.2 Phn loi NVL
Nh bit, nguyn vt liu ca cng ty gm rt nhiu chng loi khc
nhau, mi chng loi li c tnh nng, cng dng khc nhau. Do , thun
tin cho vic qun l v hch ton chnh xc nguyn vt liu th cn phi phn
loi chng sao cho hp l. thc c iu , cng ty cn c vo ni dung
kinh t t chc phn loi vt liu theo m hnh di y:

Vt liu chnh: Vi chnh, vi lt, bng,

lng v

65

Ph liu: ch, cc, kho,nhn. Mc, bao

b, ho cht

Nguyn vt liu
cng ty

Nhin liu: in, xng, du

Ph tng thay th: Chn vt my khu,

sut ch, ngten, kim khu

Ph liu thu hi: Vi tha, vi vn, bng

vn
S 3.4 Phn loi nguyn vt liu ti Cng ty
Cn c vo yu cu qun l vt liu, ngoi vic phn loi nh trn, Cng ty
cn tin hnh phn loi vt liu chnh ra thnh tng loi gip cho vic hch
ton chi tit vt liu c chnh xc. V d: Vi chnh c vi: B9033, C9037,
T9040trong li chia chi tit theo mu vi: Black, green, kaki, blue
Vi cch phn loi vt liu nh trn ca Cng ty s gip cho vic qun l,
s dng v t chc hch ton chi tit vt liu c chnh xc, cng tc kim k
c tin hnh thun li v hiu qu.
3.2.3 nh gi NVL ti Cng ty C phn May 10
* i vi NVL nhp kho trong k
Cng ty C Phn May 10 l mt Cng ty ch yu nhn hng gia cng. V
vy nhng hng gia cng th NVL l do khch hng cung cp nn cng ty khng
tnh gi ca cc NVL ca hng gia cng m ch tnh gi ca cc NVL cho cc
sn phm mua t bn on. C th nh sau:

66

Ton b yu t u vo NVL ca cng ty ch yu l mua ngoi, v s lng

NVL dng trong k tng i nhiu v a dng v chng loi. Trong qu trnh
thu mua NVL bn ngoi pht sinh thm mt s chi ph nh: chi ph vn chuyn
bc d, thu mua. Ngoi ra NVL ca cng ty ch yu l nhp khu nn c thm
thu nhp khu.
Cc ch ph thu mua pht sinh c Cng ty tp hp tnh gi thnh nhp
kho theo cng thc:
Gi thc t
NVL nhp kho

Gi mua
trn ho n

Chi ph vn
chuyn, bc d

Thu nhp khu

(nu c)

V d: Theo ho n thu GTGT s 024911ca cng ty TNHH Tho Anh

xut ngy 10/03/2010. (theo kho tho thun nhp NVL ti kho nguyn liu ca
cng ty nn khng pht sinh chi ph vn chuyn. Tr gi thc t NVL nhp kho
c tnh:
Thnh tin
(ng)
A
B
C
1
3=2*1
1
Vi Cotton jersey xm
m 15.000
652.500.000
2
Vi lt thn
m 14.500
456.750.000
Thu GTGT : 10%
Tin thu GTGT
110.925.000
Tng tin thanh ton
1.220.175.000
Vy tr gi thc t vi cotton jersey nhp kho l: 652.500.000, vi lt thn
STT Tn hng ho, dch v VT

S lng

n gi
(ng/m)
2
43.500
31.500

l 456.7500.000.
* Tnh gi NVL xut kho
Do c im hot ng ca Cng ty C phn May 10 c tnh hnh nhp xut
NVL din ra thng xuyn lin tc v th tc chng t tng i nhiu, s ln
nhp xut NVL trong k nhiu nn Cng ty chn phng php tnh gi bnh
qun gia quyn c k d tr tnh gi NVL xut kho. V vic tnh gi ny do
phng k ton ca Cng ty m nhim.
n gi bnh qun gia

Tr gi thc t NVL +

Tr gi NVL nhp

67

quyn c k d tr

tn u k

trong k

S lng thc t NVL +

tn u k

S lng NVL
nhp kho trong k

V d: Cui thng 2/2010 cng ty tin hnh kim k kho NVL chnh ca
phn xng veston 2, vi chnh ca hng Be for loi B9501 cn 18.500m tr
gi ghi s k ton l 1.095.200.000. Trong thng 3 theo hp ng FOB cng ty
nhp mua l 5.700m tr gi 318.060.000. v xut kho 14.750m cho sn xut ti
phn xng Veston 2 th:
n gi thc
t xut kho

1.095.200.000 +318.060.000

Tr gi vn thc t
ca vi xut kho

18.500 +5.700

58.399/m

= 58.399 x 14.750 = 861.385.250

Trong thc t s ln nhp xut v chng loi NVL ca cng ty rt nhiu,

tnh ton theo phng php ny gip gim bt ng k cng vic ca k ton
NVL ca cng ty. Tuy nhin, Khi cng ty p dng phng php tnh gi xut
ny th trong k khng theo di c v mt gi tr NVL xut dng, khng p
ng c yu cu kp thi ca cng tc k ton v cng vic tnh gi ca NVL
dn vo cui k.
3.2.4 Quy trnh qun l nguyn vt liu ti cng ty
3.2.4.1 T chc mng li qun l nguyn vt liu ti cng ty
Vic qun l NVL ca cng ty gm nhiu cng on v c nhiu phng
ban qun l. Mi phng ban c mt nhim v nht nh. C th nh sau:
+ K ton nguyn vt liu: Chu trch nhim theo di, ghi chp vo h
thng chng t, s sch tnh hnh bin ng NVL v c s lng v gi tr trong

68

qu trnh nhp - xut - tn kho NVL. ng thi, cung cp thng tin v NVL cho
nh qun l.
+ Phng k hoch: Ph trch lp k hoch thu mua, xut dng v d tr
NVL. Tin hnh lp phiu nhp kho, xut kho khi c NVL xut nhp kho.
+ Phng th trng: Chu trch nhim tm kim cc ngun hng p ng
c yu cu sn xut, son tho hp ng.
+ Cn b kho: Chu trch nhim trc tip nhp, xut, bo qun NVL trong
kho theo ng quy nh ca cng ty. Thc hin cng tc hch ton ban u
kho vt liu.
+ Cn b thng k: Tham gia kim nghim NVL trc khi nhp kho, ng
thi nh k kim k NVL pht hin NVL thiu tha kp thi x l.
Ngoi ra cn c s kt hp ca cc phng ban khc: Phng k thut, phng
KCS, phng bo v gip cng tc qun l NVL thc s hiu qu.

3.2.4.2 Quy trnh qun l NVL ti Cng ty

a) Xc nh nh mc tiu hao nguyn vt liu
Mt trong nhng cng vic phc v cho cng tc qun l NVL l Cng ty
tin hnh xy dng nh mc tiu hao tng loi NVL cho tng n t hng v
cng vic ny do Phng k hoch m nhim. V c tnh nh sau:
nh mc vi tiu hao c tnh nh sau:
v = Smc +B + Hc
Trong :
- v: nh mc vi
- B: Hao ph khon trng khe h gia cc chi tit trong s
- Smc: Din tch mu cng (dng my o di s tr gip ca my tnh)
- Hc: Hao ph trung bnh vo cng on ct bao gm hao ph u bn,
mp bin v u tm khng thu hi c.

69

Hc c tnh nh sau: Hc = A x L x K
Trong :
- A: d hai u bn do mt lp vi ct
- L: Tng s lp vi ct ca l hng
- K: H s (Trong khong t 0.005 n 0,01)
nh mc ch tiu hao c xc nh nh sau:
nh mc ch tiu hao l lng ch cn thit may hon chnh sn phm
trong sn xut hng lot v l c s cp pht ch cho cc phn xng khi nhn
c k hoch sn xut do Cng ty giao cho.
nh mc c xc nh da trn chiu di ca nhng ng may v
dy ca cc lp vi lin kt.
L= n

Dm

Trong :
L: Lng ch tiu hao
n: Mt mi may
l: Chiu di ng may
Dm: Lng ch tiu hao/ 1cm
Cn c vo cc cng thc k thut tnh ton trn v thc t sn xut, Phng
k hoch p dng phng php phn tch xy dng nh mc sn xut cho
n v sn phm. Chng hn nh mc tiu hao cho mt b sn phm Veston
hng Be for c xc nh nh sau.

70

Bng 3.8 Bng nh mc tiu hao 1 s NVL cho 1 b Veston Be for

Tn NVL

n v tnh

nh mc (3%)

Vi chnh
Lt thn

Yd
Yd

1.79
1.47

Lt ti o quan

Yd

0.3

Canh tc thn

Yd

0.07

Canh tc ngc

Yd

0.06

Gn tay

Yd

0.12

N c

Yd

0.05

Dng c

Yd

0.05

Dng thn

Yd

0.57

Dng dnh k/dt

Yd

1.21

m thn

Yd

0.38

Nhn chnh ngc

Ch

2.06

Nhn giy

Ch

1.03

Nhn gi

Ch

2.06

Cc thn

Ch

12.36

Cc tay

Cone

0.12

Ch may

Cone

0.080

ch vt s, lc

Cone

0.016

Ch tha

Cone

0.008

Ch dng

Cone

1.030

Mc treo

Ch

1.03.

m vai

0.480

Lt ng qun

Yd

1.030

Kho qun

Ch

1.030

Mc qun

1.030

Bng cp

Yd

1.600

Cc moi

Ch

1.030

Kp nha

Ch

1.030

Ti PE

Ch

1.030

Tng NPL

Ngun: Phng th trng Cng ty C phn May 10

71

b) Lp k hoch nguyn vt liu

Do hnh thc sn xut ch yu ca x nghip Veston 2 l gia cng theo n
t hng (chim khong 80% gi tr sn xut ca phn xng). c th ca hnh
thc gia cng theo n t hng l nguyn vt liu do khch hng mang n,
cng ty ch nhim v gia cng sn phm v hng mt khon tin gia cng sn
phm theo gi tho thun ghi trong hp ng gia cng. Do vy, cng ty khng
lp k hoch NVL cho nhng sn phm gia cng.
Bn cnh hnh thc sn xut gia cng, cng ty cng rt coi trng hnh thc
t mua NVL v sn xut v bn thnh phm cho bn nc ngoi (sn xut hng
FOB) cng nh tiu th ni a. Nh cung cp NVL cho cng ty rt a dng, bao
gm c trong nc v nhp khu, s lng chng loi NVL cn li rt phong
ph Do , phng k hoch vt t tin hnh lp k hoch thu mua, s dng v
d tr vt liu m bo p ng c y v kp thi nguyn vt liu cho
sn xut c v s lng v cht lng.
+ Lp k hoch s dng NVL
Vic lp k hoch s dng NVL tht s quan trng khi m NVL ca cng ty
ch yu l nhp khu, gip cho cng ty ch ng lin h vi cc i tc v
lng trc c nhng ri ro, d dng ng ph vi nhng thay i ca th
trng.
Thng thng cng ty, phn xng xy dng k hoch sn xut, k hoch
s dng NVL, vn, gi thnh cho mt thng v do phng k hoch m nhim.
Phng k hoch cn c vo n t hng ca khch hng, nhu cu th trng v
sn phm, k hoch sn xut ca cng ty v da trn nh mc NVL xy
dng xc nh s lng tng loi NVL cn dng trong k k hoch v lng
NVL cn dng c Cng ty tnh nh sau:
S lng NVL cn dng:
Vij =aij . Qj

72

Trong :
Vij: S lng NVL j cn dng cho sn phm th i
Aij: nh mc tiu hao NVL i cho 1vsp j
Qj: S lng thnh phm j theo k hoch sn xut
Chi ph NVL cn s dng: CPij = Vij .Pij
Trong :
CPij : Chi ph NVL i dng sn xut sn phm j
Pij : n gi NVL i
V d: Vi k hoch sn xut ti phn xng Veston 2 sn xut hng Be
for trong thng 3/2010 l 15000 b Veston. nh mc ca lt thn l 1,79Yd/ b.
Vi gi c nhp khu d kin l 5USD/Yd
S lng lt thn cn dng trong thng 2 l :
15.000 x 1,79 = 26.850Yd
Chi ph cho NVL lt thn trong thng 2 l:
26.850 x 5 USD =134.250USD
Sau khi lp k hoch s dng, d tr NVL th phng k hoch trnh bn k
hoch trnh bn k hoch ca mnh ln ban gim c duyt, phng vt t i tm
th trng NVL p ng c nhng yu cu NVL ca phn cng ty. V thc
hin k kt hp ng FOB khi c k ton trng k duyt. Sau y l bng k
hoch thu mua s dng nguyn vt liu trong thng 3/2010 ca Cng ty cho
phn Xng Veston 2:

73

Bng 3.9 K hoch thu mua s dng 1 s NVL trong thng 3/ 2010 ca phn
xng Veston 2 cho hng Be -for
Tn NVL
Vi chnh
Lt thn

n v tnh K hoach s dng Nc nhp

Yd
26850
China
Yd
22050
Korea

Lt ti o quan

Yd

4500

Korea

Canh tc thn

Yd

1050

Korea

Canh tc ngc

Yd

900

Korea

Gn tay

Yd

1800

Korea

N c

Yd

750

Korea

Dng c

Yd

750

Korea

Nhn chnh tay

Ch

30900

USA

Nhn giy

Ch

30900

USA

Nhn gi

Ch

185400

Korea

Cc thn

Ch

1800

Korea

Cc tay

Cone

1200

Korea

Ch may

Cone

240

Korea

ch vt s, lc

Cone

120

Vit Nam

Ch tha

Cone

15450

Korea

Ch dng

Cone

15450

Korea

Mc treo

Ch

7200

Korea

m vai

15450

Korea

Lt ng qun

Yd

15450

Korea

Kho qun

Ch

15450

Korea

Mc qun

15450

Korea

Bng cp

Yd

2400

Korea

Cc moi

Ch

15450

Korea

Kp nha

Ch

15450

Korea

Ti PE

ch

15450

Vit Nam

n gi (USD) Thnh tin

3.5
93975
5.0
110250
2.5
11250
1.5
1575
1.7
1530
1.2
2160
2.35
1762.5
0.25
187.5
0.035
1081.5
0.005
154.5
0.01
1854
0.12
216
0.12
144
15.000
3600
20.000
240000
0.8
12360
0.75
11587.5
0.5
3600
1.2
18540
2.5
38625
0.7
10815
0.45
6952.5
1.35
3240
0.035
540.75
0.5
7725
500
7725000

Tng NPL

Ngun: Phng k hoch Cng ty C Phn May 10

74

Vi cch tnh ny Cng ty t mc nh l khng c sn phm hng v

vt t thu hi t ph liu, hay s NVL tiu hao cho sn phm hng v ph liu
thu hi c tnh c vo chi ph cho gi thnh. iu ny khng ng vi thc t
nn lm cho gi thnh c s sai lch. ng thi, vi cch tnh ny lm cho phn
xng ri vo tnh trng thiu NVL v kh ch ng v chi ph nu nh mun
thc hin ng k hoch ra.
Trn c s k hoch NVL cn s dng trong thng, s lng tn u k v
d kin s lng tn cui k (d tr) ca tng loi NVL v c tnh nh sau:
Nhu cu
NVL cn
mua

D kin tn
kho NVL cui
k

S lng NVL
cn dng trong
k

S lng
NVL tn u
k

V d: Tn kho u k ca nguyn liu ph (lt ti o quan) l 3.150Yd,

nhu cu s dng trong thng 3 ca NVL ny l 11.250Yd, d kin tn kho cui
thng 3 l 2.570YD vy lng lt ti o quan cn mua l.
Lng lt ti o quan
cn mua l

11.250

2.570 3.150

10.670

+ Lp k hoch thu mua

K hoch mua sm vt liu ca cng ty ph thuc vo nhiu nhn t: k
hoch sn xut, gi c NVL trn th trngCng tc lp k hoch thu mua
c cng ty c bit quan tm nhm cung cp NVL v s lng v ng v
cht lng theo n t hng.
Cng ty thng mua NVL t nhng bn hng quen thuc c quan h lm n
lu nm. Tuy nhin, nhiu trng hp cc hp ng sn xut hng FOB quy
nh Cng ty phi mua NVL ca bn t hng FOB hoc mua NVL ti a im
ch nh ca h, nn Cng ty khng c c s ch ng trong vic cung ng
NVL cho sn xut trong nhng trng hp ny.
c) Qun l nguyn vt liu trong qu trnh thu mua, nhp - xut, d tr
+ Qun l trong qu trnh thu mua - nhp kho NVL

75

NVL ca Cng ty c nhp kho t nhiu ngun: Vt liu gia cng, vt liu
mua ngoi v ph liu thu hi. Cng ty tin hnh qun l vic nhp kho NVL
cho tng ngun. C th nh sau:
- Vt liu gia cng
Sau khi hp ng gia cng c k kt gia Cng ty vi khch hng th
ton b NVL cn thc hin hp ng s c bn khch hng chuyn cho
Cng ty. Bn khch hng chuyn ton b chng t n. Khi vt t v, Cng ty
c nhn vin phng vt t tin hnh kim k, gim nh vt t v lp bin bn
gim nh.
Ban gim nh ca Cng ty gm: Th kho kho vt liu gia cng v nhn
vin thng k, nhn vin KCS, ng thi trong qu trnh gim nh cn c s
gim st ca nhn vin kho cng tham gia. Sau khi hon tt cng vic gim
nh, nu t yu cu NVL s c chuyn vo kho vt liu gia cng. Phiu
nhp kho do phng k hoch vt t lp theo s thc t kim v phi c y
ch k ca ban gim c, ph trch phng k hoch vt t, ngi giao hng v
th kho gm 3 lin:
+ Lin 1 lu phng k hoch vt t.
+ Lin 2 giao cho th kho ghi vo th kho v sau chuyn ln phng k
ton ghi s k ton
+ Lin 3 giao cho ngi nhn km theo ho n ngoi (INVOICE), bin
bn gim nh chuyn cho k ton thanh ton.
Vt liu mua ngoi
Da vo k hoch s lng NVL cn dng, Phng k hoch ca Cng ty s lp
k hoch mua hng v trnh Tng gim c k duyt. Khi k hoch c duyt,
bn k hoch s c chuyn sang phng th trng. Phng th trng s son
tho hp ng mua hng v i din ca Cng ty s k hp ng vi ngi bn.
Sau th kho s c thng bo v s lng hng v thi gian nhp hng
chun b kho v thc hin tip nhn. Khi NVL v, cn c vo ho n th kho,

76

cn b thng k tin hnh th tc gim nh vt t trc khi nhp kho. Nu

NVL t tiu chun s tin hnh nhp kho.
Phiu nhp kho vt liu mua ngoi phng k hoch lp, gm 3 lin tng t
nh nh trng hp nhp kho vt liu gia cng.
Th kho nhn hng v k xc nhn vo phiu nhp kho. Ghi th kho khi
lng thc nhp.
B phn thc hin

Cng vic

Phng k hoch vt t

Tng gim c

Phng th trng

i din cng ty

...

Ln k hoch mua NVL

Duyt
Tho hp ng mua hng
K hp ng

Ban gim nh

..

Gim nh NVL

Phng k hoch

..

Vit phiu nhp kho

Th kho

Nhp kho NVL

S 3.5 Qu trnh lp v lun chuyn chng t

trong nhp kho NVL

77

Cng ho x hi ch ngha Vit Nam

c lp - T do - Hnh phc
BIN BN GIM NH VT T
Hng:
S: 01
Theo Hp ng s 02/DC SL/ 03 k ngy 26/02/2010
Hm nay ngy 10/03/2010: ti kho NVL
Chng ti gm:
- Th kho: Nguyn Vn Thanh
- Thng k: Dng Th Hnh
- Cn b KCS: V Vit H
Cng nhau gim nh vt t theo
Nh sau:
T

Tn vt t

VT

Trn

Thc

P/L

nhp

Vi cotton
jersey trng

Yd

10.000

10.000

m thn

Yd

12.000

12.000

22.000

22.000

Cng
Gim c
(K, h tn)

Phng k hoch
( K, h tn)

Tha Thiu

Ghi
ch

Th kho

Thng k

(k, h tn)

(K, h tn)

Mu s: 01 VT

78

(Q s 15/2006/Q BTC
Ngy 20/03/2006 ca B Trng BTC)

PHIU NHP KHO

Ngy 08 thng 03 nm 2010
S: 826
N TK 152
C TK 112
H tn ngi giao hng:
Theo ho n s:

Nguyn Vit in Phng th trng

024911 ngy 08/03/2010

Nhp ti kho: Cng ty C Phn May 10

TT

Tn, nhn
hiu quy cch
vt t

M
s

S lng
VT

Theo
chng t

Thc
nhp

n
gi

Thnh
tin

(USD)

(USD)

Vi cotton
jersey trng

Yd

10000

3.2

32000

m thn

Yd

12000

2.750

33000

Cng
Bng ch: Su mi nm nghn dollar chn
T gi ti thi im thanh ton l 18.450/USD
Quy i ra VN: 18.450 x 65.000 = 1.199.250.000
Ph trch cung tiu Ngi giao hng
( K, h tn)

Th kho

K ton trng

( K, h

( K, h

( K, h

tn)

tn)

tn)

- Ph liu thu hi

79

L mt Cng ty chuyn sn xut hng may mc nn c rt nhiu ph liu,

l nhng ming vi vn, vi tha, ch tha tit kim chi ph trong sn
xut Cng ty tin hnh thu hi ph liu tha ti ch hoc bn cho Cng ty
khc. Ph liu thu hi ca Cng ty c tin hnh nhp kho ging nh vt liu
mua ngoi. Phiu nhp kho c lp thnh 2 lin: Mt lin phn xng gi, mt
lin th kho ghi th kho sau gi ln phng k ton k ton vt liu ghi s.
Hng thng Cng ty tp hp phiu nhp kho ri tin hnh lp bng k NVL
nhp kho. Bng k NVL nhp kho c tng hp theo tng kho: Kho nguyn
liu, kho ph liu, kho vt liu cho hng gia cngi vi cc kho nguyn liu
c tng hp theo tng m sn phm nhm qun l NVL c cht ch v
hiu qu hn, nh gi v theo di c th tnh hnh nhp kho NVL ti cng ty .
+ Qun l nguyn vt liu trong qu trnh xut dng
Trnh t xut NVL cho sn xut ca Cng ty nh sau: Khi c nhu cu s
dng vt t cc phn xng lm phiu lnh vt t a ln Phng k hoch,
phng ny s chuyn phiu lnh vt t ln ban Gim c k duyt v a
xung Phng k thut. Phng k thut da vo k hoch sn xut giao cho
phn xung, da vo nh mc tiu hao c xy dng t trc tnh ra s
nguyn vt liu cn xut dng. Th kho s trc tip xut NVL theo cun, mi
cun vi u c sn nh mc cc thng s nh chiu rng, chiu di vi l bao
nhiu v nh mc may cho bao nhiu sn phm. Sau khi c s kim tra cht
lng ca cn b KCS. Cn b kho s ghi vo th kho lng NVL thc t xut,
Phng k hoch vit phiu xut kho (gm 3 lin). Mt lin Phng k hoch gi,
mt lin chuyn cho th kho sau chuyn ln Phng k ton ghi s, mt
lin giao cho phn xng lnh vt t. Sau y l trnh t xut dng NVL v cc
chng t lin quan:

B phn thc hin

Cng vic

80

Phn xng
Phng k thut

Phiu lnh vt t

....

Tnh ra s NVL cn xut

Phng k hoch Lp phiu xut kho

kho

Xut kho NVL

S 3.6 Chu trnh qun l qu trnh xut kho NVL ti Cng ty

Cng ty C phn May 10

Cng ho x hi ch ngha Vit Nam

c lp - T do - Hnh phc

81

Phiu lnh vt t
Knh gi: - Ban lnh o Cng ty
- Cc phng ban
Theo yu cu ca vic sn xut thng 03/2010 ca phn xng Veston 2.
ngh ban lnh o, cc phng ban ca Cng ty cho phn xng c lnh cc
vt t phc v sn xut hon thnh ng thi hn.
STT
1
2
3
4
.

Tn vt t
Kho qun
Mc treo
Ch may
m vai

VT
Chic
Chic
Cone
i

S lng
14500
7300
250
20000

H Ni, ngy 03 thng 03 nm 2010

Ngi lp

Phng k hoch

Phng k thut

Th kho

(k, h tn)

(k, h tn)

(k, h tn)

(K, h tn)

82

n v: Cng ty CP May 10

Mu s: 02 VT

a ch: Si ng Gia Lm - HN

Ban hnh theo Qs15/2006/Q/BTC

Ngy 20/03/2006 ca B trng BTC

PHIU XUT KHO

Ngy 15 thng 03 nm 2010
S: 08- HT
H v tn ngi nhn hng: Nguyn Minh c...a ch (b phn) XN May 1
L do xut kho: Xut NVL cho sn xut ti x nghip Veston 2................
Xut ti kho: Nguyn vt liu.....................................................................
Nhn hiu, quy cch,
M
phm cht vt t, sn
TT
s
phm, hng ha.
A
B
1 Kho qun
2 Mc treo
Ch may
.

n
v
D
Chic
Chic
Cone

S lng
n
Theo chng
Thc xut gi
t
1
2
3
14500
14500
7300
7300
250
250

Thnh
tin
4

Tng cng
Cng thnh tin (bng ch)............................................................................
Xut, ngy 15 thng 03 nm2010
Ngi lp biu
( k, h tn)

Th kho
( k, h tn)

K ton trng
( k, h tn)

Th trng n v
( k, h tn)

- Xut kho bn vt liu tit kim v ph liu

83

Vi vt liu tit kim v ph liu thu hi trong sn xut Cng ty khng s

dng m s mang i bn vt liu . Khi c s ng ca Tng gim c,
phng k hoch cng th kho tin hnh th tc xut giao vt liu, ph liu cho
ngi mua.
Phiu xut kho c lp lm 3 lin: 1 lin lu thng k, 1 lin giao cho
ngi nhn hng, 1 lin th kho gi ghi vo th kho ri chuyn cho k ton.
Ho n GTGT c lp lm 3 lin: 1 lin giao cho ngi mua, 1 lin th
kho gi ghi vo th kho ri giao cho phng k ton, 1 lin lu phng k
hoch.
-

T chc qun l kho NVL

Kho NVL ca Cng ty c xy dng t nhng ngy u thnh lp, v

c sa cha. V vy vn m bo bo v cho NVL trnh c nhng tc ng
bn ngoi c th lm h hng v gim cht lng NVL. Trn c s kt cu h
tng hin c, Cng ty t chc c h thng kho tng, bn bi y , hp l
v khoa hc.
mi phn xng u b tr mt kho NVL ring. Trong cc kho NVL
c chia thnh cc khu vc theo m tn ca Cng ty t hng. Cc NVL c
k hiu theo m n t hng. Cc kho c sp xp b tr gn gng, ngn np,
phc v cho vic xut - nhp thun tin, m bo cung ng kp thi cho sn xut
ng thi gip cho cn b qun l kho d dng theo di c s bin ng ca
NVL i tng i tng v n bo an ton cho NVL.
Vic t chc NVL ra vo ti kho Cng ty cng thc hin nghim tc. Khi
xut hay nhp kho th kho u cn c theo ng chng t. Ti mi kho u c
i qun l v bo v kho trnh tnh trng kho hng do tnh cht l ho tc
ng cng nh bo v hin vt cho Cng ty khng b tht thot. tin theo di
th kho qun l NVL theo th kho. Th kho c lp ring cho tng loi, tng
th NVL. Cui thng th kho tnh ra s lng tn kho ca tng loi NVL lm
c s i chiu vi s chi tit do k ton lp.

84

Cui thng, Cng ty tin hnh t chc kim k vt t nhm kim tra pht
hin cc trng hp tha thiu, hng vt t c bin php x l kp thi v thch
hp, trnh b tht thot ti sn v nh hng xu n sn xut. Hnh thc kim
k: cn, ong, o, m tu vo c im ca tng loi NVL. Thnh phn
kim k bao gm: K ton, th kho, cn b thng k. Sau khi kim k s lp
bin bn kim k vt t v cc bn cng k vo bin bn ny.
Sau , k ton tin hnh i chiu: Gia s liu trn s k ton v s liu
kim k thc t. Trng hp pht hin thy c sai lch th k ton s lp bin bn
kp thi, cc phng ban chc nng c bin php x l sai lch mt cch hp l.
d) T chc ghi chp v theo di nguyn vt liu
Ti Cng ty C phn May 10 th vic t chc ghi chp, hch ton NVL l
do b my k ton ca Cng ty trc tip m nhn. K ton NVL ti phn
xng ch c nhim v theo di tnh hnh sn xut, lp bo co NVL, bo co
sn xut ca phn xng mnh, t tnh ra nhu cu s dng NVL trong thng
xin lnh vt t cho phn xng mnh, cc bo co ny s gi ln phng k
ton ca Cng ty. K ton NVL ca Cng ty c trch nhim tng hp tnh hnh
s dng NVL t cc phn xng sau ghi s v tin hnh nh khon.
theo di v phn nh thng xuyn, lin tc, c h thng tnh hnh nhp,
xut, tn kho NVL trn s sch k ton. Cng ty ng k s dng phng
php hch ton k khai thng xuyn. H thng ti khon c s dng theo
quy nh ca B Ti Chnh.
C th, theo di tnh hnh bin ng ca NVL, Cng ty s dng TK 152
Nguyn vt liu. Trong ti khon 152 li c chia thnh nhiu ti khon cp
1 phn nh s hin c v tnh hnh tng gim ca NVL ca tng phn xng.
V d: i vi phn xng Veston 1 l TK 1521, phn xng Veston 2 l TK
1522.Trong li c chia ra nhiu ti khon cp 2 l cho tng loi, nhm
NVL.
V d: + TK 15221: Nguyn vt liu

85

+ TK 15222: Ph liu
V tu vo tng n hng TK NVL li c chia thnh cc ti khon c k
hiu ring. V d, i vi NVL chnh th c chia thnh:
+ TK 15221 Be for: NVL ca hng Be - for
+ TK 15521 Mitsui: NVL ca theo n t hng ca Mitsui
Cng ty s dng ti khon 151 Hng i dng cho NVL trang trn ng
vn chuyn hng v kho ca Cng ty.
Ngoi ra trong qu trnh nhp, xut kho cn s dng cc ti khon khc lin
quan nh: Nh ti khon 111, 112,, 133, 331, 621,627
Sau khi xc nh c ti khon c lin quan n s pht sinh cc nghip v
nhp - xut kho NVL, k ton tin hnh nh khon k ton thng qua vic ghi
s kp, tun th theo quy nh ca BTC.

Cc chng t c s dng theo di NVL ca Cng ty:

+ Bng nh mc tiu hao NVL

+ K hoch NVL
+ Hp ng mua bn
+ Bin bn gim nh vt t
+ Phiu nhp kho
+ Th kho
+ Ho n thu GTGT
+ Phiu xut kho
+ Phiu xut kho kim vn chuyn ni b
+ Cc chng t khc lin quan
Cc chng t ca Cng ty c lp trong qu trnh t chc thc hin thu
mua, nhp - xut, tn NVL dng cho sn xut theo ng quy nh ca BTC c
th: Cc chng t c lp phi c y ch k ca cc c nhn chu trch
nhim v c k ton phn loi, sp xp thun tin cho vic lu tr, theo di
v qun l. Ngoi ra khi chng t ca Cng ty c lp th k ton s phn loi

86

chng t pht sinh trong mi thng theo tng ni dung phn nh (Ho n thu
GTGT, phiu nhp kho, phiu xut kho). sp xp theo th t thi gian pht
sinh v lu tr bo qun theo ng yu cu ca BTC. Cng tc lp v lu tr
chng t c Cng ty t chc v qun l kh cht ch.
Cn i vi hch ton chi tit NVL theo phng php ghi th kho song song
Cng ty din ra nh sau:
+ kho: Th kho s dng th kho phn tch phn nh v ghi chp ni
dung tng ln nhp, xut, tn kho theo tng loi NVL ring v ch theo di v s
lng.
Mi th kho c m trong mt nm, chi tit cho tng thng, c m trn
nhiu t, theo di cho tng loi NVL v c th kho sp xp mt cch khoa
hc.
Cui mi thng, khi thc hin kim k kho, th kho lp bo co cho tng
loi NVL, lm cn c i chiu vi s liu ca phng k ton.
+ phng k ton: Hng ngy khi nhn c chng t nhp xut NVL do
th kho mang ln, k ton phi tin hnh kim tra, phn loi chng t theo tng
loi vt t v ghi n gi nhp xut ri phn nh vo phn mm k ton.

Cng ty C phn May 10

Mu s: 06 VT

Tn kho: Nguyn ph liu Ban hnh theo mu Q s 1141 TC/CKT

87

Ngy 01/11/1995 ca BTC

Th kho
Ngy lp th: Thng 03/2010
Tn nhn hiu, qui cch vt t, sn phm hng ho: Lt thn
n v tnh: YD
Chng t
Ngy
nhp
xut

S phiu
Nhp

Ngy
Xut thng

S lng
Din gii

Nhp

Xut

Tn u thng 03
06/03 2/3

K
xc
nhn
Tn ca k
ton
1.500

06/03 Nhp theo H s 50.000

2901

07/03

4/3

07/03 Xut cho phn

xng Veston 2

21.000

10/03

11/3 10/03 Phn xng Veston

1

27.500

Tn 30/03

50.000 48.500 3.000

Ngy 30 thng 03 nm 2010

Th kho

K ton trng

Tng gim c

(K, h tn)

(K, h tn)

(K, h tn)

S sch theo di NVL ti Cng ty

Cng ty nghin cu v la chn hnh thc ghi s k ton l hnh thc
k ton Nht K Chung - c ban hnh theo Quyt nh 114TC/CKT ngy

88

01/11/1995 ca BTC. Ngoi ra Cng ty cn kt hp vi phn mm k ton

tr gip cho cng vic k ton c thc hin mt cch chnh xc v nhanh
chng.
Theo hnh thc ny, hng k, cn c vo chng t gc hp l, s liu
c nhp vo my tnh, sau my tnh s t ng nh khon v vo s Nht
k chung, s chi tit v s ci TK. K ton c nhim v kim tra bt ton do
my hch ton xem c chnh xc v ng trnh t hay khng, trn c s i
chiu s khp ng ca chng t gc. Cui k, k ton tin hnh i chiu s
khp ng trn s ci, bng tng hp chi tit (c lp t cc s k ton chi tit)
do my tnh a ra v tin hnh cc bt ton iu chnh, kt chuyn vo bng
cn i ti khon lp BCTC. ng thi, trong chng trnh phn mm k
ton, ch khi no k ton nhp y thng tin nh k ton bng tay (Ngy
thng, i tng, ni dung nghip v) theo ng yu cu ca BTC th my
tnh mi thi bo li. V vy, tnh y trong cung cp thng tin ca h thng
chng t s sch phc v cho cng tc qun l hon ton c m bo.
Cui mi thng, mi qu, k ton tin hnh in s liu sau khi c
my tnh tng hp di dng cc loi s, c ch k v du xc nhn ca Tng
gim c, gim c, k ton trng v ngi lp phiu. Sau , c phn loi
theo tng loi s sch cho tng loi NVL, sp xp theo tng thng, qu, lu tr
bo qun ti ni quy nh, lm c s kim tra, i chiu vi thc t.

89

Chng t gc (phiu nhp,

xut, bng k vt t)

My tnh

S nht k
chung

S chi tit
TK 152
Bng tng hp,
chi tit TK 152

S ci TK 152

Bng cn i s
pht sinh

S 3.7 Trnh t ghi s NVL ti Cng ty

BCTC

Vi hnh thc k ton ny, vic cung cp thng tin tng hp v tnh hnh
NVL c th bt k khi no theo yu cu ca qun l do my tnh t ng tng
Ghi ch:
hp m khng mt nhiu thi gian ca k ton.
3.3 nh gi tnh hnh qun l nguyn vt liu ti Cng: Ghi
ty hng ngy
:Quan h i chiu
3.3.1 nh gi chung v cng tc qun l NVL ti Cng :tyGhi cui k
Nhn chung, Cng ty c nhiu bin php c th qun l NVL trong
cc khu ca qu trnh sn xut v t c hiu qu nht nh trong thi gian
qua. C th:
Bn cnh, vic qun l v mt s lng, Cng ty t chc nh gi tng
loi NVL trn c s phn loi t trc theo di c v mt gi tr. Tuy
nhin, phng php nh gi xut kho NVL khng th p ng c yu cu
qun l kho hng ngy. Nhng vi hng ngn loi NVL m Cng ty khng c s
danh im theo di nn cng kh khn trong vic theo di v qun l.

90

Cng tc xy dng nh mc c Cng ty thc hin v c s u t nghin

cu, tuy nhin thc t p dng nh mc tiu hao NVL c s chnh lch vi
bng k hoch c lp. V vy, c th ni cng tc nh mc tiu hao cha thc
s hiu qu.
Vic lp k hoch v t chc qu trnh thu mua, nhp - xut -tn NVL c
thc hin thng xuyn, Cng ty to c cc mi quan h tt v lu di vi
bn hng, ngun hng thu mua n nh vi i ng cn b thu mua c kinh
nghim, m bo cung cp y , kp thi NVL cho sn xut, thng qua qun
l ho n, chng t mua. H thng kho c b tr y v sp xp hp l,
ph hp vi phng php phn loi NVL ca Cng ty p dng, gn ni s dng.
V vy, trnh c chi ph vn chuyn khng cn thit t kho n phn xng
sn xut. Tuy nhin, phn ln khng hon thnh k hoch do thay i nh mc
tiu hao trong qu trnh sn xut. S thay i ny khng hn lm cho kt qu
kinh doanh ca Cng ty xu i m c th tt ln, nhng vi bt k s thay i
nh th no th cng lm cho cng tc qun l NVL phc tp, kh khn hn.
Trong qu trnh s dng, mi nhu cu s dng NVL u c thng qua
phng k hoch xem xt, kim tra tnh hp, cn thit ca nhu cu qua nh mc
s dng, k hoch sn xut v tnh hnh vt liu hin c trong kho m bo
rng NVL c s dng ng mc ch v hiu qu.
B my k ton c t chc tng i hp l, c hiu qu, ph hp vi
quy m sn xut, p ng nhu cu hch ton, phn nh, gim c c tnh hnh
chung v NVL. T vic lp cc chng t ban u (phiu nhp kho, phiu xut
kho ) n s sch k ton tng hp u c Cng ty quy nh r rng theo
ng ch ban hnh. Cng ty p dng hnh thc nht k chung hch ton,
p dng phng php k khai thng xuyn cho k ton tng hp v ghi th
song song cho k ton chi tit, cng vi s tr gip ca phn mn k ton trn
my tnh, gp phn nng cao hiu qu cng tc ghi chp phc v cho cng tc
qun tr NVL trong Cng ty.

91

3.3.2 Phn tch tnh hnh qun l, s dng NVL ti Cng ty.
Xut pht t yu cu qun l ni chung v qu trnh qun l NVL ni ring
i hi phi qun l cht ch, khoa hc v c hiu qu trong tt c cc bc t
mua sm cho ti khi NVL tr thnh thnh phm. Cng ty thng xuyn tin
hnh phn tch nh gi tnh hnh qun l v s dng NVL. T tm ra cc yu
t nh hng n qun l v s dng NVL c bin php gii quyt gip cho
cng tc qun l NVL c tng cng v vic s dng c hiu qu hn.
Phn tch nh gi tnh hnh qun l NVL Cng ty c tin hnh theo
nhng ni dung c bn sau:
+ Qun l v mt s lng
+ Qun l v mt cht lng
+ Tnh hnh thc hin chi ph NVL
* Qun l v mt s lng
Cng ty C phn May 10 l cng ty chuyn sn xut cc mt hng may mc
nn NVL cng rt a dng bao gm nhiu chng loi, mu m v kch c khc
nhau. Hnh thc sn xut ca Cng ty l nhn gia cng v t mua NVL v sn
xut.
i vi hnh thc gia cng, do NVL ca bn khch hng mang n theo
ng cc iu khon trong hp ng hai bn k kt nn Cng ty khng tin hnh
nh gi tnh hnh qun l v s lng ca loi NVL ny.
Vi hnh thc t mua NVL v sn xut: Vic cung ng NVL phi v s
lng. Nu cung cp vi s lng qu ln s gy ng vn, dn n s dng
vn km hiu qu. Ngc li, nu khng cung cp s lng s lm nh
hng n qu trnh sn xut kinh doanh ca Cng ty.V vy, nh gi tnh
hnh cung ng NVL cho sn xut, Cng ty tin hnh phn tch kt qu NVL gia
thc hin so vi k hoch thng qua bng s liu sau:
Bng 3.10.Tnh hnh cung ng NVL gia thc hin so vi k hoch
Tn NVL

n v

S lng cung ng

So snh

92

Vi chnh
Lt thn

tnh
Yd
Yd

Lt ti o quan
Canh tc thn
Canh tc ngc
Gn tay

Yd
Yd
Yd
Yd

N c
Dng c
Nhn chnh tay

Yd
Yd
Ch

Nhn giy
Nhn gi
Cc thn

Ch
Ch
Ch

Cc tay
Ch may
ch vt s, lc
Ch tha

Cone
Cone
Cone
Cone

Ch dng
Mc treo
m vai

Cone
Ch
i

Lt ng qun
Kho qun

Yd
Ch

K hoch
26850

Thc hin
27000

+/150

%
100.56

22050
4500
1050
900

22100
5000
1200
1000

50
500
150
100

100.23
111.11
114.29
111.11

1800
750
750

1750
750
720

-50
0
-30

97.22
100.00
96.00

30900
30900
18540

30000
31000
19000

-900
100
460

97.09
100.32
102.48

1800
1200
240
120

2000
1400
260
120

200
200
20
0

111.11
116.67
108.33
100.00

15450
15450
7200

15250
16000
7250

-200
550
50

98.71
103.56
100.69

15450
15450

15500
15450

50
0

100.32
100.00

15450

16750

1300

108.41

Ngun: Phng k ton ca Phn xng Veston 2

Qua bng s liu th hin tnh hnh cung cp tng loi NVL cho sn xut
gia thc t so vi k hoch. Nhn chung, a s NVL u t k hoch ra.
Trong t l hon thnh k hoch cung ng NVL v khi lng ca canh tc
thn l cao nht v thp nht l dng c.
Kt qu tnh c
T l hon thnh k hoch
cung cp v tng khi
lng NVL

S lng NVL thc t cung ng

= 100.32%

S lng NVL cn cung ng theo KH

Nh vy, Cng ty hon thnh vt mc k hoch v cung cp tng khi

lng NVL. Tuy nhin, cn 1 s loi NVL cha cung cp nhu cu ca sn
xut. Do , i khi vn xy ra tnh trng hot ng sn xut b ngng li do
thiu NVL. Cng ty qun l tt NVL v mt s lng. Nhng v y l dy

93

chuyn sn xut lin tc nn ch cn 1 loi NVL khng cung ng s lm qu

trnh sn xut b gin on. V vy, Cng ty phi c gng tm ngun hng thch
hp c th cung ng cc loi NVL c v s lng v cht lng.
*Qun l v mt cht lng
Trong quy trnh cng ngh sn xut sn phm, s dng NVL m bo y
v mt cht lng l mt yu cu cn thit, bi v cht lng NVL s lm nh
hng n cht lng, gi thnh thnh phm. Do khi nhp kho NVL phi i
chiu vi cc tiu chun quy nh, i chiu vi cc hp ng k kt nh
gi NVL p ng tiu chun v cht lng hay cha.
i vi Cng ty C phn May 10, th cht lng v m bo uy tn lun l vn
c Cng ty ch trng quan tm v thc hin. Cng ty c ring mt phng KCS
phng qun l cht lng, chuyn kim tra cht lng NVL trc khi nhp kho.
Ti Cng ty, i vi vic nhn gia cng khi nhp kho cng ty lun kim tra vi
cc tiu chun trong hp ng do NVL c nhp lun m bo v cht lng.
Vi NVL mua ngoi trong qu trnh t chc thu mua cng ty cng tm kim
nhng ngun hng c xut x, c cht lng. Cng ty ch yu mua NVL t nhng
bn hng c quan h hp tc lu nm do vy NVL c m bo v cht lng.
ng thi khi nhp kho cc cn b ph trch cng i chiu ng vi hp ng,
ho n m bo NVL c nhp theo ng quy cch, mu m, cht lng.
* Tnh hnh thc hin chi ph NVL
Chi ph NVL l mt trong nhng chi ph lin quan trc tip n gi thnh
sn phm. N chim t l ln trong gi thnh sn phm. V c nhiu nhn t nh
hng n chi ph NVL nh: Cng ngh sn xut, nh mc tiu hao NVL, s
lng sn phm sn xut ra, s bin ng v gi NVLi vi Cng ty C
phn May 10, cng ty thc hin tt khu lp k hoch v chi ph NVL.
Nhng thy r vic qun l chi ph NVL ca Cng ty thc s tt cha th
ta phi i phn tch, so snh tnh hnh thc hin chi ph NVL gia thc hin so
vi k hoch qua bng s liu sau:
Bng 3.11 Tnh hnh thc hin chi ph NVL mt s NVL trong thng 03/2010

94

Tn NVL
Vi chnh
Lt ti o quan
Canh tc ngc
N c
Nhn chnh tay
Cc thn
Cc tay
Ch may
Ch tha
Ch dng
Mc treo
m vai
Lt ng qun
Kho qun
Mc qun
Kp nha
Ti PE

n v
tnh
Yd
Yd
Yd
Yd
Ch
Ch
Cone
Cone
Cone
Cone
Ch
i
Yd
Ch
B
Ch
ch

Chi ph NVL
K hoch
Thc hin
(USD)
(USD)
93975
101250
11250
12150
1530
1750
1762.5
1725
1081.5
1200
216
280
144
164
144
122.5
12360
12200
11587.5
1275
3600
3625
18540
20150
38625
38625
10815
12562.5
6952.5
6525
7725
8625
7725000
6975000

So snh
+/7275
900
220
-37.5
118.5
64
20
-21.5
-160
-10312.5
25
1610
347625
1747.5
-427.5
900
-75000

%
107.7414
108
114.3791
97.87234
110.957
129.6296
113.89
85.06944
98.7055
11.00324
100.6944
108.6839
100
116.1581
93.85113
111.6505
90.29126

Ngun: Phng th trng Cng ty C Phn May 10

Qua bng s liu ta thy chi ph NVL ca Cng ty hu nh u vt so vi
k hoch. Nh i vi vi chnh tng trn 7% , tng ng 7.275 USD, lot ti
o quan cng tng 8%...Vic thc hin vt nh mc chi ph NVL s lm tng
gi thnh sn phm, gim li nhun, gy nh hng uy tn cng nh thng hiu
ca Cng ty trn th trng. Nguyn nhn l do gi mua nguyn vt liu tng
cao do khan him ngun hng, bn cnh , cn do cng nhn ca Cng ty cha
thc s c gng, tit kim NVL nn lm tng nh mc NVL/1 VSP. iu
cho thy vic qun l nguyn vt liu ca Cng ty cha thc s tt. V vy,
Cng ty cn xy dng k hoch chi ph hp l hn, nht l trong khu d bo
gi c NVL, cng nh cc ngun hng c th ng ph vi s thay i ca th
trng.

95

Cng tc nh gi nguyn vt liu ca Cng ty cha thc s hiu qu,

Cng ty. Cng ty ch mi nh gi cng tc qun l NVl v mt s lng, cht
lng v chi ph mua NVL ch cha nh gi c tng hp hiu qu qun l
NVL thng qua cc ch tiu nh hiu sut s dng NVL.
3.3.3 Nhn xt u nhc im trong cng tc qun l nguyn vt liu ti
Cng ty C phn May 10
3.3.3.1 u im
Sau hn 60 nm xy dng v pht trin, Cng ty C phn May 10 khng
ngng ln mnh v mi mt. Cng ty v ngy cng khng nh v th ca
mnh trong nc v quc t. Cng vi s pht trin ca cng ty, hot ng
qun l ni chung v hot ng qun l NVL ni ring khng ngng c hon
thin ph hp vi quy m sn xut kinh doanh cng nh vi iu kin mi
trong mi trng kinh doanh hi nhp. Sau thi gian thc tp ti Cng ty C
phn May 10, chng ti thy hot ng qun l NVL ca Cng ty c nhng u
im sau:
Th nht: v b my c cu t chc
Hot ng ca b my qun tr l tng i n nh v c tnh thng nht
cao, Cng ty xy dng b my qun l tng i gn gng v hp l, thng
nht v hot ng c hiu qu, phn ng kinh hot vi thay i ca th trng
lm cho cc quyt nh c thc hin nhanh chng. Cc phng ban chc nng
u c quy nh chc nng nhim v c th, trnh chng cho trong cng tc
qun l v ra quyt nh. ng thi, pht huy c ti a vai tr ca tng c
nhn trong Cng ty. Phn cng nhim v r rng cho cc cn b cng nhn vin,
ng thi trnh c nhng khu trung gian, nhng vic tha trong qun l.
Th hai: Cng tc xy dng nh mc NVL

96

Cng ty s dng phng php tnh ton phn tch, th nghim tnh
nh mc nguyn vt liu. Phng php ny c tnh khoa hc v tnh chnh xc
cao, a ra mt nh mc tiu hao hp l. Hn na, khi s dng phong php
ny, nh mc tiu hao lun nm trong trng thi c ci tin.
Mc d sn xut nhiu loi sn phm vi nhng kiu dng phong ph a
dng nhng Cng ty xy dng c nh mc tng i hon chnh cho cc
sn phm, theo tng n t hng. Cng ty lun ch trng cng tc nghin cu,
ci tin cng ngh, gim nh mc tiu hao NVL, gia tng li nhun ca cng ty.
Th ba: Cng tc xc nh k hoch NVL
Cng ty xc nh nhu cu NVL cho tng thng, qu nm c th m bo
cho qu trnh sn xut c lin tc v hiu qu. Da trn cn c cc n t
hng ca khch hng, nhu cu ca th trng v sn phm, kh nng cung ng
vt liu ca th trng cng nh k hoch sn xut ca Cng ty.
Th t: Th tc nhp xut, s dng NVL
+ Cng ty t chc tt cng tc kim nghim vt t trc khi tin hnh
nhp kho, m bo vt t nhp kho phi ng quy cch, mu m, s lng v
cht lng theo ng ho n.
+ Nguyn tc bt kim nhim c Cng ty tun th nghim ngt: Nhn
vin tip nhn hng ca Phng k hoch lun c lp vi th kho v nhn vin
ca phng k ton, nn trnh c s thng ng gy tht thot ti sn vt t
ca Cng ty.
+ Khi c nhu cu vt liu cho sn xut, cc phn xng phi lp phiu lnh
vt t gi cho phng k hoch, sau khi c Tng gim c ph duyt mi c
vit phiu xut kho v giao cho b phn s dng i lnh.
+ Cc chng t l phiu nhp, phiu xut c x l (gch cho phn
trng) khng th sa cha thm bt vo cc chng t ny, nn hn ch c
tiu cc gy mt mt vt liu.

97

+ nh k cui mi thng, cng ty li thnh lp mt ban kim k vt liu tn

kho mi k nhm kim tra s lng, cht lng, chng loi vt liu trong kho c
y ng vi s liu ghi trn s sch k ton hay khng c bin php x l
kp thi.
+ V cng tc s dng vt liu: Trc khi chnh thc a vo sn xut, sn
phm phi c gic mu v ch th, do trnh c nhng sai st hng lot
gy thit hi ln cho Cng ty.
Th nm: Cng tc bo qun NVL
Cng ty cng t chc c h thng kho tng, bn bi y v hp l.
mi x nghip u c mt kho NVL, cc kho c sp xp b tr gn gng,
ngn np, phc v cho vic nhp xut tn thun tin m bo cung ng kp thi
cho sn xut. Theo di c s bin ng ca NVL n tng i tng. ng
thi, trnh c mt mt h hng, bo m an ton ti sn.
Th su: Cng tc tn thu ph liu v vt liu tit kim
+ Cng tc tn thu ph liu: Cng ty t chc tt cng tc tn thu ph liu
nh: vi vn, r vn, bng vn do gp phn tit kim c chi ph trong
sn xut.
+ i vi vt liu tit kim nhp kho: Tr gi vt liu tit kim c Cng
ty nh gi theo gi ni b, iu ny gip cng ty qun l cht ch c v s
lng v gi tr.
3.3.3.2 Nhc im
Bn cnh nhng u im v qun l NVL ca Cng ty C phn May 10,
vn cn nhng hn ch nht nh cn phi hon thin hn na.
Th nht: Cng tc nh gi NVL
Cng ty tn ti hai hnh thc kinh doanh l: Gia cng xut khu v sn xut
bn thnh phm. Do khi theo di tnh hnh nhp xut vt t ca hai loi hnh
ny k ton theo di khc nhau:

98

+ Trng hp mua NVL sn xut sn phm tiu th th k ton theo di

c ch tiu v s lng v ch tiu gi tr. Do vic tnh ton nhp - xut - tn
kho NVL c theo di trn tt c cc s c kin quan v c th d dng kim
tra i chiu cc s vi nhau.
+ Trng hp nhn gia cng xut khu th k ton khng theo di v mt
gi tr m ch theo di v mt s lng. Do , khng c s lun chuyn s sch
k ton gy kh khn cho vic qun l NVL, c bit l vic kim tra i chiu.
Th hai: Cng tc k hoch NVL
Vic xc nh nhu cu NVL v lng d tr cha thc s chnh xc dn
n thiu NVL trong qu trnh sn xut. iu ny l do vic xc nh nhu cu
ca Cng ty ch yu da trn cc n t hng, cha ch ng, cha xt n
tnh hnh mt cch c th.
Cng ty thng mua nhng n v c quan h bn hng lu di, tuy m
bo c ngun hng thng xuyn, li khng chu nh hng nhiu bi quy
lut cung cu, nhng cng v th m Cng ty khng nm bt c tnh hnh gi
c trng ca tng mt hng ti mi thi im nht nh v khng nm bt c
cc ngun cung ng khc nhau trn th trng nn gi c NVL mua vo nhiu
khi khng m bo l gi ti u ti thi im mua hng.
Cng tc tip nhn NVL m bo ng quy trnh nhng i khi vn cn
thiu st trong khu chun b kho bi, NVL khng tiu chun cht lng vn
nhp kho do trnh cn b tip nhn cn hn ch nn khng th trnh khi sai
lch.
Th t: Cng tc cp pht, s dng NVL
Vic cp pht s dng NVL theo nh mc s dng nhm trnh lng ph
NVL nhng i khi li dn n kh khn cho cc phn xng sn xut khi nh
mc thiu hay cht lng khng m bo. Khi , c cp pht NVL th
phi lm th tc xin cp thm, iu lm mt thi gian v gy gin on trong
sn xut.

99

Mt khc thc qun l v s dng NVL ca cn b, cng nhn trong Cng

ty cn cha cao dn n vic s dng NVL qu nh mc.
3.5. Mt s gii php nhm tng cng cng tc qun l nguyn vt liu ti
cng ty
Nguyn vt liu l yu t c vai tr quyt nh trong qu trnh sn xut, l
yu t c bn cu thnh nn thc th ca sn phm. Do vic qun l nguyn
vt liu tt hay xu s nh hng trc tip n k hoch sn xut kinh doanh ca
Cng ty, n c th bo m cho qu trnh sn xut din ra lin tc hoc lm gin
on sn xut hoc nh hng n li nhun ca Cng ty. Hin nay, cnh tranh
trong ngnh may mc ngy cng quyt lit, c rt nhiu cc n v mi gia nhp
ngnh. chim li th cnh tranh, Cng ty cn thit phi qun l tt nguyn vt
liu, to iu kin thc hin tt k hoch sn xut kinh doanh, bo m qu trnh
sn xut kinh doanh c din ra lin tc v hiu qu. Nh vy, qun l
nguyn vt liu ca Cng ty tt hn, chng ti mnh dn a ra mt s kin sau
y:

3.5.1 Hon thin cng tc nh gi nguyn vt liu

Cng ty tn ti song song hai hnh thc kinh doanh l theo hp ng gia
cng v theo hp ng mua bn, nn cn tnh ton gi tr ca vt liu v gi
thnh sn phm ca c hai loi hnh trn lm cn c so snh v mt li ch
kinh t gia hai loi hnh kinh doanh , nh m Cng ty c th pht huy
c nhng mt tch cc v khc phc nhng mt tn ti ca tng loi hnh kinh
doanh, gip cho Tng gim c Cng ty c quyt nh kinh doanh ng n
trong tng thi k.

100

3.5.2 Hon thin cng tc nh mc nguyn vt liu

i vi doanh nghip sn xut, cng tc nh mc nguyn vt liu l rt
quan trng, n nh hng trc tip n vic xc nh nhu cu nguyn vt liu v
hot ng cung ng nguyn vt liu... V vy, nh mc phi c xy dng ph
hp vi iu kin sn xut kinh doanh ca Cng ty. B phn nh mc cn phi
thng xuyn kim tra, nh gi, hon thin nh mc tit kim ti a
nguyn vt liu, nng cao hiu qu s dng nguyn vt liu.
Cng ty nn t chc cc chng trnh o to, nng cao trnh nng lc
cho cn b thc hin cng tc nh mc xy dng nh nh mc chnh xc
v tit kim nht.
Cng ty cn nghin cu, ci tin cng tc nh mc tiu hao nguyn vt liu
cho tng loi sn phm mt cch hp l hn da trn tnh hnh thc t sn xut
kinh doanh, bo m cung cp sn phm t yu cu vi mc s dng nguyn
vt liu tit kim nht.
Bn cnh , Cng ty nn p dng khoa hc k thut bng vic s dng cc
my mc thit b hin i, ng b nhm nng cao hiu qu s dng nguyn vt
liu, vn gim nh mc tiu hao nguyn vt liu bng cch gim lng
nguyn vt liu kt tinh trong sn phm, gim t l hao ht nguyn vt liu cho
sn xut sn phm ti mc ti thiu nhng vn bo m tiu chun cht lng
sn phm, nh gim gi thnh v tng kh nng cnh tranh cho sn phm.
Trong qu trnh sn xut, cn b nh mc cn thng xuyn theo di, nh
gi qu trnh thc hin nh mc i vi tng cng on, tng phn xng sn
xut pht hin nhng bt hp l v nguyn nhn ca n, t c cc bin
php khc phc, ng thi nm bt yu t tch cc pht huy chng.

3.5.3 Cng tc k hoch nguyn vt liu

- Cng tc xc nh nhu cu nguyn vt liu

101

Vic xc nh nhu cu nguyn vt liu trong Cng ty thc cht mi ch da

vo cc n hng t pha i tc, cha da trn cc kt qu nghin cu th
trng. iu ny dn n vic xc nh nhu cu cha chnh xc, gy ra nhiu bt
li cho Cng ty, khi thiu nguyn vt liu cho sn xut s gy ra gin on cho
sn xut. Do , Cng ty cn ch trng hn cng tc nghin cu th trng, thu
thp cc kt qu phn tch d bo th trng ca cc c quan nghin cu lm
c s cho vic xc nh nhu cu.
- Cng tc d tr nguyn vt liu
Trn c s nhu cu nguyn vt liu trong k, Cng ty xc nh lng
nguyn vt liu d tr hp l, bo m sn sng cho sn xut. Nu d tr qu
ln s lm tng chi ph lu kho, tuy nhin, nu mc d tr qu thp th s khng
bo m cung ng kp thi cho qu trnh sn xut.
- Cng tc thu mua nguyn vt liu
i vi nhng n hng m khch hng trc tip cung cp nguyn vt liu,
Cng ty ch vic tip nhn nguyn vt liu t pha i tc. i vi nhng n
hng khc, Phng th trng thc hin t chc thu mua nguyn vt liu. D tip
nhn hay thu mua, qu trnh kim tra nguyn vt liu cn c s phi hp gia
n v c lin quan v b phn tip nhn v kim tra ca Cng ty v kt qu
phi c xc nh trn Bin bn kim nghim vt t.
Do c th ca ngnh may mc l nguyn vt liu trong Cng ty a dng v
phong ph v chng loi, mu m... V th, khi mua nguyn vt liu, cc b
phn cn ch kim tra cn thn cht lng tng l hng, bo m hng nhp
v tiu chun k thut, khng nhp hng km phm cht v phi theo di v
x l kp thi nhng sai st trong qu trnh thu mua.
- Cng tc tip nhn nguyn vt liu
Kim tra cht lng, s lng nguyn vt liu theo tng chng loi, kim
tra cht lng vi nhp v bng cc loi my kim vi v my o vi hin i
vi chnh xc cao. Quy trnh kim tra cht lng nguyn vt liu nhp kho v

102

cn c s tham gia ca cn b phng k thut v phng KCS v h l nhng

ngi c kin thc v kinh nghim kim tra nh cn b k thut kim tra cc
thng s k thut ca nguyn vt liu, cn cn b phng KCS kim tra s lng,
nh gi cht lng nguyn vt liu da trn cc tiu chun k thut.
Cng ty nn c cc quy ch x pht vi cc c nhn, b phn mua v nhp
nguyn vt liu khng t yu cu, ng thi c hnh thc khen thng khuyn
khch bng vt cht v tinh thn cho c nhn, b phn hon thnh tt nhim v.
Cng ty cn thng xuyn t chc cc chng trnh o to nng cao nng lc
cho cn b thu mua.

3.5.4 Cng tc cp pht, s dng v bo qun nguyn vt liu

- Cng tc cp pht, s dng nguyn vt liu
Hin nay, do khng hong kinh t, lm pht lm cho gi c nguyn vt liu
ngy cng tng, vic thc hin hng lot cc bin php qun l tit kim
nguyn vt liu. Trong , Cng ty cng cn ch trng vn u t i mi
thit b, cng ngh nhm tit kim nguyn vt liu, gim hao ph, tng nng sut
lao ng v nng cao hiu qu sn xut.
Vic cp pht nguyn vt liu cn c thc hin theo ng nh mc v k
hoch ra nhm hn ch tht thot nguyn vt liu. Nng cao thc, tinh thn
trch nhim ca cn b cp pht, c hnh thc thng pht cng bng. Cng ty
cn theo di tin v tnh hnh sn xut, i chiu s lng nguyn vt liu
cn xut kho vi cc ch s k thut c cn c cho cng tc xut nguyn vt
liu. ng thi cn phn nh v ghi chp chng t, s sch y .
Cng ty cn tch cc nghin cu tm ra cc ngun nguyn vt liu bo m
cht lng vi chi ph thp nht, hon thin b phn nh mc nhm s dng tit
kim nht nguyn vt liu. Cng ty cn c h thng my hin i v i ng

103

nhn vin c trnh thc hin tt cc nhim v, tm ra cc gii php s dng

nguyn vt liu hiu qu nht.

3.5.5 o to, bi dng, nng cao trnh chuyn mn tay ngh cho cn
b cng nhn vin trong Cng ty
Trong cc yu t ca qu trnh sn xut, lao ng ca con ngi c tnh
cht quyt nh nht. S dng tt ngun lao ng, tn dng ht kh nng lao
ng k thut ca ngi lao ng l mt yu t ht sc quan trng lm tng
nng sut lao ng, gim chi ph sn xut, tng li nhun cho Cng ty.
Vic tuyn dng lao ng ph hp vi yu cu sn xut kinh doanh lun l
iu kin khng th thiu t chc lao ng khoa hc, nng cao nng sut v
tng thu nhp cho ngi lao ng. Trong qu trnh s dng lao ng, Cng ty
nn ch xem xt u tin nguyn vng ca mi c nhn nhng c nhn phi
c kh nng hon thnh nhim v c giao. Cng ty nn tng cng thm cc
chng trnh o to, nng cao trnh chuyn mn, tay ngh cho cn b cng
nhn vin p ng yu cu sn xut kinh doanh ca Cng ty.
Cng ty nn xy dng tiu chun nghip v cho cn b cung ng nguyn
vt liu nhm gip h nng cao nng lc qun l v thc hin tt nhim v ca
mnh.
Cng ty nn c cc bin php qun tr nhm to ra cc ng lc vt cht,
tinh thn cho ngi lao ng. Cng ty nn xy dng cc quy nh v s dng
nguyn vt liu trong Cng ty v c cc hnh thc k lut, x pht c th vi cc
i tng vi phm. Cng ty cn p dng cc hnh thc to ng lc lao ng:
Thng cho cng nhn t nng sut cao, thng cho cng nhn c sng kin
trong s dng tit kim nguyn vt liu, tng bng khen cho c nhn, tp th
xut sc... Bn cnh , Cng ty cn ch trng mi trng lm vic, thc hin
y cc ch bo him y t, c chnh sch i ng tho ng.

104

 s dng hiu qu nguyn vt liu i hi cn b k thut, cn b lp k

hoch c k nng, trnh , s sng to c th xy dng k hoch cp pht
vt t khoa hc kp thi, xy dng nh mc hp l... Cng ty cn to iu kin
cho cn b cng nhn vin i hc nng cao trnh v c c hi thng tin.
Cng ty nn thng xuyn t chc thi nng bc sp xp lao ng hp l. Khi
ngi lao ng gn b vi Cng ty, th h s c thc trch nhim trong cng
vic v sng to cng hin ht mnh cho Cng ty.

PHN IV

KT LUN V KIN NGH

4.1. Kt lun
Qun l nguyn vt liu l mt trong nhng ni dung quan trng ca qun
l doanh nghip. Hot ng sn xut kinh doanh cng pht trin th hot ng
qun l nguyn vt liu cng tr ln quan trng hn. Hon thin qun l nguyn
vt liu trong bt k mt doanh nghip no cng c vai tr ln n hiu qu sn
xut kinh doanh ca mi doanh nghip.

105

Cng ty C phn May 10 l n v chuyn sn xut kinh doanh hng may

mc nn nguyn vt liu s dng vi khi lng ln, chng loi phong ph.
Cng vi s c gng ca ban lnh o, cc phng ban chc nng, c bit l
phng k hoch, phng th trng v phng k ton lun bo m cho qu
trnh sn xut din ra lin tc, sn phm ca cng ty khng nhng tho mn nhu
cu trong nc m c th trng nc ngoi. Phng k hoch vi b phn lp k
hoch v cung ng nguyn vt liu v phng k ton vi b phn k ton nguyn
vt liu khng ngng hon thin hon thnh tt nhim v cung ng nguyn
vt liu gip Cng ty qun l nguyn vt liu an ton, trnh c hao ht, mt
mt, lng ph, ng thi gp phn gim chi ph sn xut, tng tc chu chuyn
vn lu ng, t tng hiu qu sn xut kinh doanh cho Cng ty.
Qua nghin cu quy trnh qun l NVL ti Cng ty C phn May 10, ti rt
ra mt s vn sau:
-

Nhn chung, cng tc qun l NVL ca Cng ty c thc hin tng

i tt cc bc trong qu trnh qun l.

-

Cng tc t chc mng li qun l NVL ph hp, c s phi hp

gia cc phng ban lin quan v hot ng c hiu qu

-

Cng ty xy dng c k hoch NVL hp l, vic s dng NVL

hiu qu. Cc th tc nhp - xut NVL c thc hin kh nghim ngt theo 1
quy trnh nht nh. NVL c bo qun tt, an ton v m bo cung ng kp
thi cho sn xut.
-

Vic theo di, ghi chp c thc hin kh chnh xc, kp thi, phn

nh s bin ng NVL c v s lng v gi tr NVL trong qu trnh nhp - xut

- tn kho NVL trn h thng chng t, s sch cung cp thng tin cho nh
qun l. Tuy nhin vic phn nh trn chng t, s sch k ton vn cn thiu
st nn cng tc qun l c phn hn ch.
-

Vic phn tch nh gi tnh hnh qun l v s dng NVL c tin

hnh thng xuyn gip nng cao hiu qu cng tc qun l NVL.

106

4.2. Kin ngh

Vi s mong mun gp mt phn nh b cng sc ca mnh vo vic hon
thin cng tc qun l NVL ti Cng ty, lm cng tc qun l thc s hiu qu,
gp phn thc y s pht trin ca Cng ty, em xin a ra mt s kin ngh sau:
1 - Thng xuyn r sot v nghin cu v bng nh mc tiu hao nguyn liu
xy dng h thng tiu hao chnh xc hn, tit kim c chi ph v hiu qu hn.
2- Cng ty nn xy dng mt h thng qun l chi tit hn cho tng khu,
tng cng on trong qu trnh qun l, khng nn b qua bt k mt khu no
d l nh nht.
3 - Thng xuyn m cc lp bi dng chuyn mn nghip v cho cn b
cng nhn vin trong cng ty nng cao cht lng v hiu qu cng vic.
4 Cng ty cn quan tm nhiu hn n cng tc lp k hoch NVL sn
xut hng FOB c bit l trong khu cung ng NVL cho sn xut.
5 - Thng xuyn n c cng nhn s dng NVL ng nh mc m
bo vic tit kim NVL. ng thi, c ch khen thng, k lut nng cao
thc trch nhim ca tng cng nhn.

TI LIU THAM KHO

1. PGS.TS PHM TH M DUNG, TS. BI BNG ON, Phn tch kinh

doanh, NXB Nng Nghip H Ni, 2001.
2. PGS.TS PHM TH M DUNG, THS, NGUYN VN SONG, K ton
qun tr, NXB Nng Nghip H Ni, 2000.
3. PSG.TS PHM TH GI, Phn tch hot ng kinh doanh, Trng i hc
Kinh T Quc Dn, NXB kinh t, 2006.
4. PHM VN DC, NG KIM CNG, K ton v qun tr kinh doanh,
NXB Thng k, 1995.

107

5. DNG TH LAN ANH, Qun l nguyn vt liu ti Cng ty C phn May

p Cu, Lun vn tt nghip i hc, khoa K ton & QTKD, Trng i hc
Nng Nghip H Ni.
6.NGUYN TH PHNG DUNG, Qun l nguyn vt liu ti Nh my sn
xut thc n chn nui DABDCO ca Cng ty C Phn DABACO Vit Nam,
Lun vn tt nghip i hc, khoa K ton & QTKD, Trng i hc Nng
Nghip H Ni.
7. V TH QUNH CHM, Qun l nguyn vt liu ti Cng ty May Ph
Hin, Lun vn tt nghip i hc, Trng i hc Kinh t Quc dn
8. V TH NGC, Tng cng cng tc qun l nguyn vt liu ti Cng ty C
phn Xi mng Trung Hi, lun vn tt nghip, khoa K ton & QTKD, Trng
H Nng Nghip H Ni.
9.Ti liu trn internet:
+ Trang Web ca Cng ty C phn May 10: www.Garco10.com.vn
+ http:// www.google.com.vn

108

LI CM N
Trong sut bn nm hc tp v rn luyn trng H Nng Nghip H
Ni ngoi s n lc phn u ca bn thn ti cn nhn c s quan tm gip
ca nhiu tp th c nhn trong v ngoi nh trng.
Nhn dp ny cho php ti gi li cm n chn thnh ti ban gim hiu
nh trng, Ban ch nhim khoa K Ton & Qun Tr Kinh Doanh, cc thy c
ging dy nhit tnh v truyn t cho ti nhng kin thc qu bu.
c bit ti xin by t lng bit n su sc ti thy c hn dn, Tin s
Bi Bng on, Thc s Nguyn Th Thu, ngi quan tm, ch bo hng
dn nhit tnh v dnh thi gian qu bu hng dn ti trong sut qu trnh
nghin cu ti hon thnh lun vn ny.
Ti cng gi li cm n chn thnh ti ton th ban lnh o, cc anh ch
trong phng ban. c bit l Phng k ton, Phng t chc nhn s, Phng k
ton ca phn xng Veston 2, Phng th trng Cng ty C Phn May 10 to
iu kin thun li cho ti, gip ti tip cn tnh hnh thc t nghin cu ti.
Cui cng, ti xin gi li cm n n gia nh, bn b v ngi thn,
nhng ngi to iu kin cho ti hc tp, quan tm ng vin ti trong sut
qu trnh hc tp va qua.
Do thi gian c hn nn Lun vn khng trnh khi thiu st. Vy knh
mong c s ng gp kin v ch o ca cc thy gio, c gio v cc bn
Lun vn ca ti c hon thin hn.
Ti xin chn thnh cn n
H Ni, ngy ..thng ..nm 2010
Sinh vin
Bi Th Thu

MC LC
PHN I. M U...............................................................................................1
1.1. Tnh cp thit ca ti.................................................................................1
1.2 Mc tiu nghin cu........................................................................................2
1.2.1 Mc tiu chung.............................................................................................2
1.2.2 Mc tiu c th.............................................................................................2
1.3 i tng v phm vi nghin cu...................................................................3
1.3.1 i tng nghin cu...................................................................................3
1.3.2 Phm vi nghin cu......................................................................................3
PHN II. TNG QUAN TI LIU V PHNG PHP NGHIN CU.......4
2.1 Tng quan ti liu............................................................................................4
2.1.1 C s l lun.................................................................................................4
2.1.2 C s thc tin...........................................................................................33
2.2. Phng php nghin cu..............................................................................35
2.2.1 Thu thp s liu..........................................................................................35
2.2.2 Phng php nghin cu............................................................................36
PHN 3. KT QU NGHIN CU V THO LUN...................................38
3.1. c im a bn nghin cu.......................................................................38
3.1.1 Qu trnh hnh thnh v pht trin ca Cng ty c phn May 10..............38
3.1.1.1 Qu trnh hnh thnh cng ty...................................................................38
3.1.1.2 Qu trnh pht trin cng ty.....................................................................38
3.1.3 B my t chc ca cng ty.......................................................................44
3.1.4. c im t chc b my k ton.............................................................48
3.1.5 Tnh hnh ti sn v ngun vn ca cng ty...............................................52
3.1.6 Tnh hnh lao ng trong cng ty...............................................................55
3.1.7 Kt qu sn xut kinh doanh......................................................................56
3.2. Qun l NVL ti Cng ty.............................................................................60

ii

3.2.1 c im v sn phm v quy trnh t chc sn xut sn phm................60

3.2.2 c im v phn loi nguyn vt liu ti Cng ty....................................64
3.2.3 nh gi NVL ti Cng ty C phn May 10..............................................67
3.2.4 Quy trnh qun l nguyn vt liu ti cng ty............................................69
3.3 nh gi tnh hnh qun l nguyn vt liu ti Cng ty................................91
3.3.3 Nhn xt u nhc im trong cng tc qun l nguyn vt liu ti Cng
ty C phn May 10..............................................................................................96
3.5. Mt s gii php nhm tng cng cng tc qun l nguyn vt liu ti
cng ty...............................................................................................................100
3.5.1 Hon thin cng tc nh gi nguyn vt liu..........................................101
3.5.2 Hon thin cng tc nh mc nguyn vt liu........................................101
3.5.3 Cng tc k hoch nguyn vt liu...........................................................102
3.5.4 Cng tc cp pht, s dng v bo qun nguyn vt liu........................103
3.5.5 o to, bi dng, nng cao trnh chuyn mn tay ngh cho cn b
cng nhn vin trong Cng ty...........................................................................104
PHN IV. KT LUN V KIN NGH.........................................................106
4.1. Kt lun......................................................................................................106
4.2. Kin ngh....................................................................................................107
TI LIU THAM KHO.................................................................................108

iii

DANH MC CC BNG
Bng 3.1. Cc n v sn xut chnh ca Cng ty C Phn May 10...................43
Bng 3.2 Tnh hnh ti sn v ngun vn cu Cng ty qua 3 nm 2007 -2009. .54
Bng 3.3 C cu lao ng ca Cng ty..............................................................56
Bng 3.4 Kt qu SXKD ca Cng ty qua 3 nm 2007 -2009............................59
Bng 3.5 Cc sn phm ch yu ca Cng ty th trng trong nc...............60
Bng 3.6 Cc sn phm ch yu ca Cng ty th trng nc ngoi.............61
Bng 3.7 Th trng nhp nguyn ph liu cho hng FOB................................65
Bng 3.8 Bng nh mc tiu hao 1 s NVL cho 1 b Veston Be for................71
Bng 3.9 K hoch thu mua s dng 1 s NVL trong thng 3/ 2010 ca phn
xng Veston 2 cho hng Be -for........................................................................74
Bng 3.10.Tnh hnh cung ng NVL gia thc hin so vi k hoch.................93
Bng 3.11 Tnh hnh thc hin chi ph NVL mt s NVL trong thng 03/2010.95

iv

DANH MC CC S
S 2.1. Ni dung cng tc qun l NVL........................................................19
S 3.1 S t chc b my k ton.............................................................51
S 3.3 S quy trnh SXSP ca Cng ty.....................................................63
S 3.4 Phn loi nguyn vt liu ti Cng ty.................................................66
S 3.5 Qu trnh lp v lun chuyn chng t...............................................77
S 3.6 Chu trnh qun l qu trnh xut kho NVL ti Cng ty......................81
S 3.7 Trnh t ghi s NVL ti Cng ty.........................................................90

DANH MC CC T VIT TT
BCTC

Bo co ti chnh

BTC

B ti chnh

GCCB

Gia cng ch bin

GTGT

Gi tr gi tng

NVL

Nguyn vt liu

u k

Quyt nh

NXT

Nhp - xut - tn

VSP

n v sn phm

TNHH

Trch nhim hu hn

XHCN

X hi ch ngha

TK

Ti khon

vi