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Hc Vin Ti Chnh
CHNG I
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
a) Phn loi chi ph sn xut theo ni dung, tnh cht kinh t ca chi ph.
Theo cch phn loi ny ngi ta sp xp cc chi ph c cng ni dung, tnh
cht kinh t vo mt loi gi l yu t chi ph, khng phn bit chi ph pht sinh
u v c tc dng nh th no.Cch phn loi ny cn c gi l phn loi chi ph
theo yu t, theo quy nh hin hnh, bao gm 5 yu t:
Chi ph nguyn liu v vt liu: Bao gm gi mua, chi ph mua nguyn vt liu
dng cho hot ng sn xut trong k. Yu t ny bao gm: chi ph nguyn vt liu
chnh, nguyn vt liu ph, nhin liu, ph tng thay th v chi ph nguyn vt liu
khc.
Chi ph nhn cng: L cc khon v tin lng phi tr cho ngi lao ng, cc
khon trch bo him x hi, bo him y t, kinh ph cng on theo tin lng ca
ngi lao ng.
Chi ph khu hao my mc thit b: Bao gm khu hao ca tt c ti sn c nh
dng vo hot ng sn xut trong k ca doanh nghip.
Chi ph dch v mua ngoi: L s tin phi tr cho cc dch v mua ngoi phc
v cho cc hot ng sn xut ca doanh nghip nh tin in, nc, tin bu ph ...
Chi ph khc bng tin: l cc khon chi ph bng tin pht sinh trong qu trnh
sn xut ngoi 4 yu t chi ph trn.
Phn loi chi ph theo tiu thc ny c ngha ln trong qun l chi ph sn
xut, n cho bit kt cu, t trng ca tng yu t chi ph trong tng chi ph ca doanh
nghip, gip cho vic phn tch nh gi tnh hnh thc hin d ton chi ph sn xut.
b) Phn loi chi ph sn xut theo mc ch v cng dng ca chi ph
Cn c vo mc ch ca tng loi hot ng trong doanh nghip sn xut v
cng dng kinh t ca chi ph th chi ph sn xut c chia thnh:
- Chi ph nguyn vt liu trc tip: L ton b chi ph v nguyn vt liu c
s dng trc tip cho qu trnh sn xut sn phm, lao v dch v.
- Chi ph nhn cng trc tip: Bao gm chi ph v tin lng, tin trch bo
him x hi, bo him y t v kinh ph cng on ca cng nhn trc tip sn xut.
- Chi ph sn xut chung: L cc khon chi ph sn xut lin quan n phc v
v qun l sn xut trong phm vi phn xng, i sn xut. Bao gm cc yu t chi
ph: nhn vin phn xng, vt liu, dng c, khu hao TSC, dch v mua ngoi v
chi ph khc bng tin.
Tc dng ca cch phn loi ny: Phc v cho vic qun l chi ph theo nh
mc; l c s cho k ton tp hp chi ph sn xut v tnh gi thnh sn phm theo
Sv: Th Hnh
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Chi ph trc tip: l nhng chi ph lin quan trc tip n tng i tng k ton
tp hp chi ph. Nh phn ln chi ph nguyn vt liu trc tip, chi ph nhn cng trc
tip l chi ph trc tip.
- Chi ph gin tip: l cc chi ph c lin quan n nhiu i tng k ton tp hp
chi ph khng th tp hp trc tip c, m phi tp hp theo tng ni pht sinh sau
phn b gin tip cho tng i tng chi ph, nh chi ph sn xut chung.
Phn loi chi ph sn xut theo mi quan h ca chi ph vi quy trnh cng
ngh sn xut sn phm, bao gm:
-
Chi ph c bn: l chi ph c lin quan trc tip n quy trnh cng ngh sn xut
sn phm nh chi ph nguyn vt liu trc tip, chi ph nhn cng trc tip, chi ph
cng c dng c sn xut, chi ph khu hao TSC dng trc tip vo sn xut
-
Chi ph chung: l chi ph lin quan n phc v qun l sn xut c tnh cht
Sv: Th Hnh
Lp K 43/21.09
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Hc Vin Ti Chnh
Sv: Th Hnh
Lp K 43/21.09
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Hc Vin Ti Chnh
k tnh cho s sn phm ny. Trong gi thnh ton b sn phm tiu th c th chia
thnh:
+ Gi thnh ton b sn phm: bao gm ton b chi ph c nh v chi ph bin
i m doanh nghip s dng phc v qu trnh sn xut kinh doanh trong k.
+ Gi thnh sn phm theo bin ph: ch bao gm chi ph bin i trc tip v
chi ph bin i gin tip.
+ Gi thnh sn phm c phn b hp l chi ph c nh: bao gm ton b chi
ph bin i v mt phn chi ph c nh c xc nh trn c s mc hot ng
thc t so vi mc hot ng tiu chun.
1.1.3. Mi quan h gia chi ph sn xut v gi thnh sn phm
Chi ph sn xut v gi thnh sn phm c mi quan h cht ch vi nhau. Chi
ph sn xut trong k l cn c, c s tnh gi thnh sn phm, cng vic, lao v
hon thnh, s tit kim hay lng ph ca doanh nghip v chi ph sn xut c nh
hng trc tip n vic tng hay h gi thnh sn phm.
Xt v mt bn cht: Chi ph sn xut v gi thnh sn phm ging nhau v
chng u l cc hao ph v lao ng sng, lao ng vt ha v chi ph khc ca doanh
nghip b ra c biu hin bng tin.
Tuy nhin, gia chi ph sn xut v gi thnh sn phm cng c s khc nhau
trn cc phng din sau:
V mt phm vi: Chi ph sn xut kinh doanh bao gm c chi ph cho sn xut
sn phm v c chi ph cho qun l doanh nghip v tiu th sn phm. Cn gi thnh
sn phm ch bao gm chi ph sn xut sn phm (chi ph sn xut trc tip v chi ph
sn xut chung)
Mt khc, chi ph sn xut ch tnh nhng chi ph pht sinh trong mt thi k
nht nh (thng, qu, nm) khng tnh n chi ph lin quan n s sn phm hon
thnh hay cha. Cn ni n gi thnh l gii hn s chi ph sn xut lin quan n
khi lng sn phm, dch v hon thnh.
V mt lng: Chi ph sn xut l xt n chi ph trong mt thi k, cn gi
thnh sn phm lin quan n chi ph ca k trc chuyn sang, mt phn chi ph sn
xut pht sinh trong k, c th hin qua cng thc sau:
Gi thnh sn
phm
Sv: Th Hnh
CPSX d dang
u k
CPSX d dang
cui k
Lp K 43/21.09
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Hc Vin Ti Chnh
Sv: Th Hnh
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
Lp K 43/21.09
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-
Hc Vin Ti Chnh
t chc cng tc k ton chi ph sn xut, t vic t chc hch ton ban u n t
chc tng hp s liu, ghi chp ti khon, s chi tit...
1.2.2. Phng php tp hp chi ph sn xut
Phng php k ton tp hp chi ph sn xut l cch thc m k ton s dng
tp hp, phn loi cc khon chi ph sn xut pht sinh trong mt k theo cc i
tng tp hp chi ph xc nh.
C hai phng php tp hp chi ph:
Phng php tp hp chi ph trc tip:
Phng php ny c s dng tp hp chi ph c lin quan trc tip n cc
i tng tp hp chi ph xc nh. p dng cho nhng chi ph ch lin quan n
mt i tng.
Phng php tp hp v phn b gin tip:
Phng php ny tp hp chi ph cc chi ph pht sinh lin quan n nhiu i
tng tp hp chi ph m khng th tp hp trc tip c, k ton tin hnh tp hp
chung theo a im pht sinh hoc theo ni dung chi ph, sau chn tiu chun hp
l phn b chi ph cho cc i tng lin quan.
Trc ht, xc nh h s phn b:
C
T
Ci = Ti * H
( i=1,n )
Lp K 43/21.09
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Hc Vin Ti Chnh
TK
111,112,141
TK 621
NVL s dng
khng ht nhp
li kho
K/C CPNVLTT
tnh gi thnh sp
Mua NVL
dng ngay
TK
K/C CPNVLTT vt
mc bnh thng
331
TK152(611)
TK
154(631)
TK 632
Sv: Th Hnh
Lp K 43/21.09
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Hc Vin Ti Chnh
- S tin lng phi tr cho cng nhn sn xut, i tng lao ng khc th
hin trn bng tnh v thanh ton lng, tng hp, phn b cho cc i tng k ton
chi ph sn xut trn bng phn b tin lng.
- Cc khon trch theo lng (Bo him x hi, Bo him y t, Kinh ph cng
on) tnh vo chi ph nhn cng trc tip theo quy nh hin hnh.
Chi ph nhn cng trc tip nu lin quan n mt i tng th c tp hp
trc tip, nu lin quan n nhiu i tng th phi phn b gin tip theo cc tiu
chun phn b nh: nh mc chi ph, gi cng nh mc, gi cng thc t, gi cng
k hoch, khi lng sn phm.
k ton chi ph nhn cng trc tip, k ton s dng Ti khon 622 chi ph
nhn cng trc tip (TK 622 khng c s d).
Trnh t k ton chi ph nhn cng trc tip theo s sau:
TK 622
TK 334
TK 154(631)
Tp hp CPNC trong
k
K/C CPNCTT
TK 335
Trch trc TL
ngh php
CNSX
TK 338
TK 632
K/C CPNCTT vt
mc bnh thng
BHXH, BHYT,
KPC
Sv: Th Hnh
10
Lp K 43/21.09
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Hc Vin Ti Chnh
TK
154(631)
TK 627
TK 152
CPSXC phn b
vo chi ph ch bin
trong k
Chi ph vt liu
TK 153(142,
242)
Chi ph CCDC
nh ph SXC do
hot ng di cng
sut
TK 632
TK 214
Chi ph dich v
mua ngoi
1.2.3.4. K ton tp hp chi ph sn xut ton doanh nghip
Sau khi tp hp cc loi chi ph sn xut trn cc ti khon 621, 622, 627 , k
ton s tin hnh kt chuyn hoc phn b cc loi chi ph ny tp hp ton b chi
ph sn xut cho tng i tng chu chi ph, tin hnh kim k v nh gi sn phm
lm d cui k, thc hin tnh gi thnh cc loi sn phm, cng vic, lao v, do
doanh nghip hon thnh trong k.
a) K ton chi ph sn xut ton doanh nghip theo phng php k khai
thng xuyn.
k ton chi ph sn xut v tnh gi thnh sn phm hon thnh theo phng
php k khai thng xuyn, k ton s dng ti khon 154 - Chi ph sn xut kinh
doanh d dang.
Ti khon 154 c m chi tit theo tng ni pht sinh chi ph hay tng loi
sn phm ca cc b phn sn xut.
Sv: Th Hnh
11
Lp K 43/21.09
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Hc Vin Ti Chnh
Trnh t k ton tp hp chi ph sn xut ton doanh nghip theo phng php
k khai thng xuyn:
TK 621
TK 154
TK 152,138, ..
K/C cc khon lm
gim gi
TK 155
Nhp kho
TK 157
Gi thnh
thc t
Gi bn
TK 632
Tiu th
b) K ton tp hp chi ph sn xut ton doanh nghip theo phng php kim
k nh k
k ton chi ph sn xut v tnh gi thnh sn phm hon thnh trong trng
hp doanh nghip p dng phng php kim k nh k, k ton s dng Ti khon
631 Gi thnh sn xut.
Ti khon 631 khng c s d v c chi tit theo a im pht sinh chi ph,
theo loi sn phm v b phn sn xut.
Trnh t k ton tp hp chi ph sn xut th hin qua s sau:
Sv: Th Hnh
12
Lp K 43/21.09
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Hc Vin Ti Chnh
Gi tr sn phm d dang u k
TK 631
TK 621
TK 154
Gi tr sn phm d dang
cui k
TK 622
Chi ph nhn cng trc
tip
TK 627
Chi ph sn xut chung
kt chuyn hoc phn b
cho cc i tng tnh gi
TK 632
Tng gi thnh sn phm
xut ca sn phm, dch v
hon thnh nhp kho, gi
bn hay tiu th trc tip
1.3. nh gi sn phm lm d
Sn phm lm d l nhng sn phm, cng vic cn ang trong qu trnh sn
xut, gia cng, ch bin trn cc giai on ca quy trnh cng ngh, hoc hon
thnh mt vi quy trnh ch bin nhng vn cn phi gia cng ch bin tip mi tr
thnh thnh phm.
nh gi sn phm d dang l vic tnh ton, xc nh phn chi ph sn xut m
sn phm lm d cui k phi chu. Ty theo tng doanh nghip m chi ph sn xut
sn phm d dang c th c nh gi theo 1 trong cc phng php sau:
1.3.1. nh gi sn phm d dang theo chi ph nguyn vt liu chnh trc
tip hoc chi ph nguyn vt liu trc tip
Theo phng php ny, gi tr sn phm d dang ch tnh phn chi ph nguyn
vt liu chnh trc tip hoc chi ph nguyn vt liu trc tip, cn cc chi ph khc tnh
ht cho sn phm hon thnh trong k.
Theo phng php bnh qun :
(Dk + Cv) Qdck
Dck =
Qht + Qdck
Sv: Th Hnh
13
Lp K 43/21.09
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Hc Vin Ti Chnh
Qdck
Qbht + Qdck
Trong : Dck: Chi ph sn xut d dang cui k
Dk : Chi ph sn xut d dang u k
Cv: Chi ph nguyn vt liu chnh trc tip (hoc chi ph NVLTT) pht sinh
trong k
Qht: Khi lng sn phm hon thnh trong k
Qbht: Khi lng sn phm bt u sn xut v hon thnh trong k
( Qbht = Qht Qdk )
Qdck: Khi lng sn phm d dang cui k
- u im: phng php ny tnh ton n gin, d lm, xc nh chi ph sn
phm d dang cui k c kp thi, phc v cho vic tnh gi thnh sn phm c
nhanh chng.
- Nhc im: chnh xc khng cao v khng tnh n cc chi ph ch bin
khc.
- iu kin p dng: phng php ny ph hp vi nhng doanh nghip c chi
ph nguyn vt liu chim t trng ln, khi lng sn phm d dang cui k t v
tng i n nh gia cc k.
1.3.2. nh gi sn phm d dang theo khi lng sn phm hon thnh
tng ng
Theo phng php ny, tnh cho sn phm d dang cui k c chi ph nguyn
vt liu trc tip v cc chi ph sn xut khc, khi lng sn phm d dang cui k
c quy i thnh khi lng hon thnh tng ng theo mc ch bin hon
thnh ca sn phm d dang. C hai phng php:
nh gi sn phm d dang theo phng php bnh qun:
- i vi cc khon mc chi ph b vo 1 ln ngay t u quy trnh sn xut
(nh nguyn vt liu chnh trc tip, nguyn vt liu trc tip) th tnh u cho sn
phm hon thnh v sn phm d dang nh sau:
Dk + C
Qdck
Dck =
Qht + Qdck
Sv: Th Hnh
14
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Qdck
Qht + Qdck
Vi Qdck = Qdck mc
nh gi sn phm d dang theo phng php nhp trc xut trc:
Phng php ny gi nh khi lng sn xut trc s hon thnh trc, do d
sn phm d dang cui k c tnh theo chi ph ca ln sn xut cui cng. V vy,
k ton phi theo di c khi lng tng ng v n gi chi ph ca tng ln
sn xut.
Cng thc xc nh: Xc nh n gi chi ph ca tng ln sn xut:
Dk
co =
Qdk
(1 m)
C
ci =
Qdk
(1 m) + Qbht + Qdck mc
Trong :
co : Chi ph dn v thuc ln sn xut trc chuyn sang k ny
ci : Chi ph n v thuc khi lng sn phm phi u t chi ph trong k ny
m , mc : mc ch bin hon thnh u k, cui k
Do chi ph ca khi lng d dang cui k l:
Dck = (Qdck mc ) ci
- u im: phng php ny c kt qu tnh ton c mc chnh xc cao.
- Nhc im: khi lng tnh ton nhiu, mt nhiu thi gian, vic nh gi
mc ch bin hon thnh ca sn phm d dang kh phc tp v mang tnh ch
quan.
- iu kin p dng: thch hp vi nhng doanh nghip m chi ph nguyn vt
liu trc tip chim t trng khng ln trong tng chi ph sn xut, khi lng sn xut
d dang khng n nh gia cc k, nh gi c mc hon thnh ca sn phm
d dang.
1.3.3. nh gi sn phm lm d theo chi ph nh mc
Sv: Th Hnh
15
Lp K 43/21.09
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Hc Vin Ti Chnh
Sv: Th Hnh
16
Lp K 43/21.09
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Hc Vin Ti Chnh
qun l sn xut, quy trnh cng ngh sn xut sn phm, kh nng v yu cu qun l
cng nh tnh cht ca tng loi sn phm.
- Nu doanh nghip t chc sn xut n chic th tng sn phm c xc
nh l i tng tnh gi thnh.
- Nu doanh nghip t chc sn xut hng lot th tng sn phm l mt i
tng tnh gi thnh.
- i vi quy trnh cng ngh sn xut gin n th i tng tnh gi thnh s
l sn phm hon thnh cui cng ca quy trnh cng ngh, cn cc doanh nghip c
quy trnh cng ngh sn xut v ch bin phc tp th i tng tnh gi thnh c th
l na thnh phm tng giai on v thnh phm hon thnh giai on cng ngh
cui cng v cng c th l tng b phn, tng chi tit sn phm v sn phm lp
rp hon thnh.
1.4.3. Cc phng php tnh gi thnh sn phm
1.4.3.1. Phng php tnh gi thnh sn phm theo n t hng
Phng php ny c p dng i vi doanh nghip sn xut n chic, hoc
sn xut hng lot vi khi lng nh theo n t hng.
i tng tp hp chi ph sn xut theo tng phn xng v trong li tp
hp theo tng n t hng.
i tng tnh gi thnh l tng n t hng hon thnh.
Theo phng php ny, mi n t hng c m ring mt Phiu tnh gi
thnh cng vic. Phiu ny c lp cho tng n t hng khi phng k ton nhn
c thng bo v lnh sn xut c pht ra cho cng vic . Tt c cc phiu
tnh gi thnh cng vic c lu tr khi sn phm ang sn xut, chng c tc dng
nh cc bo co sn phm sn xut d dang khi sn phm hon thnh v giao cho
khch hng, cc phiu tnh gi thnh cng vic c cung cp t khu sn xut sang
khu thnh phm.
1.4.3.2. Phng php tnh gi thnh gin n
p dng thch hp vi nhng sn phm, cng vic c quy trnh cng ngh sn
xut gin n, khp kn, t chc sn xut nhiu, chu k ngn. K tnh gi thnh ph
hp vi k bo co.
i tng tp hp chi ph sn xut l ton b quy trnh cng ngh sn xut sn
phm.
Sv: Th Hnh
17
Lp K 43/21.09
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Hc Vin Ti Chnh
i tng tnh gi thnh l khi lng sn phm hon thnh ca quy trnh sn
xut , ta tnh gi thnh theo cng thc:
Z = Dk + C Dck
Z
z =
Qht
Trong :
Dk: chi ph sn xut d dang u k
C: tng chi ph sn xut thc t pht sinh trong k
Dck: chi ph sn xut d dang cui k
z: gi thnh n v sn phm
Qht : khi lng sn phm hon thnh.
- u im: tnh ton nhanh, n gin, khng i hi trnh cao.
- Nhc im: phm vi p dng hp.
1.4.3.3. Phng php loi tr chi ph sn xut sn phm ph
p dng thch hp cho nhng doanh nghip trong trng hp cng mt quy
trnh cng ngh sn xut va thu c sn phm chnh, va thu c sn phm ph.
i tng k ton tp hp chi ph sn xut l ton b quy trnh cng ngh.
i tng tnh gi thnh l sn phm chnh. Mun tnh c gi thnh ca sn
phm chnh cn phi loi tr chi ph sn xut ca sn phm ph. Chi ph sn xut sn
phm ph c tnh theo gi k hoch, gi tiu th ni b hoc gi c tnh.
Zsp chnh = Dk + C Dck Csp ph
1.4.3.4. phng php tnh gi thnh theo h s
Phng php ny p dng thch hp trong trng hp doanh nghip c mt i
tng hch ton chi ph sn xut tng ng vi nhiu i tng tnh gi thnh, nh
cng mt quy trnh cng ngh sn xut, cng s dng mt loi nguyn vt liu m kt
qu thu c nhiu loi sn phm chnh khc nhau.
i tng tp hp chi ph sn xut l ton b quy trnh cng ngh sn xut.
i tng tnh gi thnh l tng loi sn phm chnh.
tnh c gi thnh ca tng loi sn phm phi cn c vo tiu chun kinh
t k thut nh cho mi loi sn phm mt h s gi thnh, ly h s 1 lm sn
phm tiu chun.
Sv: Th Hnh
18
Lp K 43/21.09
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Hc Vin Ti Chnh
Qi Hi
i 1
Tnh:
Tng tiu chun
phn b
Sn lng thc t
x
tng quy cch
Tiu chun
phn b
thnh
Dk + C Dck
=
T l gi
thnh
Sv: Th Hnh
19
Lp K 43/21.09
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Hc Vin Ti Chnh
Sv: Th Hnh
20
Lp K 43/21.09
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Hc Vin Ti Chnh
Qitp = Qtp
Hi
Ta c:
Ztp =
i 1
Citp
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Hc Vin Ti Chnh
danh mc ti khon, k ton chi tit cho tng i tng k ton chi ph sn xut v
tnh gi thnh sn phm.
T chc tp hp, kt chuyn hoc phn b chi ph sn xut theo ng trnh t
xc nh.
T chc xc nh cc bo co cn thit v chi ph sn xut v gi thnh sn
phm chng trnh t ng x l, k ton ch vic xem, in v phn tch chi ph sn
xut v gi thnh sn phm.
T chc kim k, x l, cp nht s lng sn phm d dang cui thng. s
lng sn phm hon thnh, sn phm d dang u thng... Xy dng phng php
nh gi sn phm d dang mt cch khoa hc, hp l xc nh gi thnh v k
ton gi thnh sn phm hon thnh sn xut trong k mt cch y v chnh xc.
1.5.2. Nguyn tc v trnh t tin hnh k ton chi ph sn xut v tnh gi
thnh sn phm trong iu kin p dng k ton my
1.5.2.1. Nguyn tc
Do vic tp hp cc chi ph sn xut hon ton do my t nhn d liu t cc b
phn lin quan v t my tnh tnh ton v phn b chi ph sn xut trong k v vy m
tng khon mc chi ph phi c m ho ngay t u tng ng vi cc i tng
chu chi ph.
Cn c vo kt qu kim k nh gi sn xut kinh doanh d dang trong k
theo tng i tng tp hp chi ph sn xut v nhp d liu sn phm d dang cui
k vo my.
Lp thao tc cc bt ton iu chnh, bt ton kho s, kt chuyn cui k trn
c s hng dn c sn.
Cn c vo yu cu ca ngi s dng thng tin, tin hnh kim tra cc bo co
cn thit.
1.5.2.2. Trnh t x l thng qua phn mm k ton
Bc 1: Bc chun b (thu thp, x l cc ti liu cn thit, sn phm d dang,
s lng,... Chun b phn mm k ton s dng).
Bc 2: D liu u vo
- Chi ph sn xut kinh doanh d dang cui k, cc bt ton iu chnh, bt ton
kt chuyn chi ph.
- La chn phng php tnh gi xut vt t hng ha, phn tch tiu thc phn
b chi ph, khu hao.
- Cc ti liu khu hao khc.
Sv: Th Hnh
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Lp K 43/21.09
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Hc Vin Ti Chnh
23
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Lun vn tt nghip
Hc Vin Ti Chnh
24
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
nm trc.
-
i ng, 152 nguyn liu, vt liu, 153 cng c dng c,154 chi ph sn xut
kinh doanh d dang, 155 hng ha, 157 hng gi i bn, 158 hng ha kho bo
thu.
Trong TK 154, TK 155 l TK c nh hng n thng tin v chi ph v gi
thnh thuc ti nghin cu.
V d: gi thnh sn phm hon thnh trong k = CPSXKDDDK + CPSXPS trong
k CPSXKDDDCK
Nh vy th s d ca TK 154 u k v cui k c nh hng ti gi thnh
ca sn phm hon thnh trong k.
Sv: Th Hnh
25
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
nm trc.
-
nm trc.
-
nm trc.
Sv: Th Hnh
26
Lp K 43/21.09
Lun vn tt nghip
-
Hc Vin Ti Chnh
V d: Khi doanh nghip trch trc tin lng ngh php ca cng nhn
sn xut, k ton nh khon N TK622/ C TK 335.
Nh vy, khon chi ph nhn cng trc tip phn no c phn nh trn ch
tiu chi ph phi tr ca bng cn i k tonvv
1.6.2. Trn bo co kt qu hot ng kinh doanh:
Ch tiu gi vn hng bn: Ch tiu ny phn nh tng gi vn ca hng ha,
BS u t, gi thnh sn xut ca thnh phm bn, chi ph trc tip ca khi
lng dch v hon thnh cung cp, chi ph khc c tnh vo gi vn hoc ghi
gim gi vn hng bn trong k bo co.
C s s liu: Bo co kt qu hot ng kinh doanh nm trc, s k ton cc
TK loi 6,9 c lin quan.
Phng php lp:
-
Sv: Th Hnh
27
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
17 Chi ph phi tr
- Trch trc chi ph tin lng trong thi gian ngh php (cui nm, u nm)
- Chi ph sa cha ln TSC
Sv: Th Hnh
28
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
CHNG II
Sv: Th Hnh
29
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
30
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Ch tiu
Vn iu l
Tng gi tr TS
Doanh thu thun
Li nhun t
hot ng KD
5
6
7
Li nhun khc
LN trc thu
LN sau thu
Nm 2006
Nm 2007
900.000.000.000
900.000.000.000
1.723.097.909.046 1.830.093.557.136
1.579.919.194.207 1.679.915.124.154
114.261.827.820
104.261.827.820
2.397.569.184
116.659.397.004
92.160.923.633
2.397.569.184
106.659.397.004
106.659.397.004
Nm 2008
900.000.000.000
2.082.013.792.120
1.820.235.156.815
105.932.244.252
2.157.953.183
108.090.197.445
108.090.197.445
31
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
32
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
33
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Nhc im: Tn nhin liu lm bay hi, mt bng sn xut phi c din tch
ln v cn ngun nhn lc phc v sn xut ln. Do thi gian s dng my mc thit
b qu lu nn chi ph sa cha cao. Tiu hao in nng nhiu.
Quy trnh cng ngh:
vi
Ph gia
t st
H2O
Ba thnh
Kh lng
p
B cha
Nghin mn
Sy
Nhin liu
(Than )
Sy, nghin
ng khi
B iu chnh
Lc bi
Sil cha
Sil cha
Bm Pittng
Khi l
Phn phi
L QUAY
Phn phi
Van iu
chnh
My nn
Lm lnh,
Clinker
Nghin Clinker thnh
bt Xi mng
ng bao, xe
chuyn dng
Sv: Th Hnh
34
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
35
Lp K 43/21.09
Lun vn tt nghip
Ph gia
Hc Vin Ti Chnh
vi
Nhin liu
(Than )
t st
Cn nh
p
Kh thi ra ng
Sy, nghin
Sy
Sy, nghin
Lng bi
Sil cha
Khi l
Phn phi
Sil cha
L QUAY
My nn
Phn phi
Lm lnh,
Clinhker
Nghin Clinhker thnh
bt Xi mng (kho cha)
ng bao, xe
chuyn dng
36
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
i hi ng c ng:
Hi ng qun tr :
37
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Ban Gim c:
Sv: Th Hnh
38
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
39
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Ph phng ph trch
tng hp
T
Ti
chnh
T
k
ton
vt
t
Ph phng ph trch
tiu th
T k
ton
tiu th
sn
phm
T tng
hp v
tnh gi
thnh
T
k
ton
nh
n
S 2.4: B my k ton
K ton trng: Ph trch chung trc tip ch o cng tc hch ton k ton,
hch ton kinh t ni b trong ton cng ty.
Ph phng ph trch tng hp: C nhim v gip k ton trng thc hin
cng tc tng hp chi ph tnh gi thnh sn phm, lp cc bo co ti chnh, bo co
qun tr.
Ph phng ph trch tiu th: C nhim v gip k ton trng thc hin cng
tc tnh gi bn sn phm, chi ph bn hng, tng hp doanh thu...
T Tng hp: Gm 9 ngi, trong :
+ 1 k ton thc hin tp hp chi ph tnh gi thnh sn phm.
Sv: Th Hnh
40
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
41
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
42
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Lp chng t
Tp s ci
Chng t k ton
Cc tp nht k
Ln bo co
S sch k
ton, Bo co ti chnh.
Sv: Th Hnh
43
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Khai bo yu cu vi my
My t x l thng tin
In s sch v cc bo co theo yu cu
S 2.6: Trnh t k ton trn my vi tnh
Trc khi s dng phn mm tin hnh hch ton k ton ta phi khai bo
cc tham s h thng v h thng cc danh mc cho phn mm. Trong qu trnh s
dng k ton vn c th khai bo li cho ph hp vi phn hnh k ton ang thc
hin, ph hp vi ch , chnh sch ca Nh nc.
2.1.4.4. Chnh sch k ton p dng ti Cng ty
- Nin k ton: Nin k ton ca Cng ty bt u t ngy 01 thng 01 v
kt thc vo ngy 31 thng 12 hng nm.
- K k ton: l hng thng
- Ch k ton p dng: Theo Quyt nh s 15/2006/Q-BTC
- Chnh sch k ton i vi hng tn kho: Nguyn tc ghi nhn hng tn kho l
theo gi thc t; Phng php tnh gi tr hng tn kho l bnh qun gia quyn theo
tng thng; Phng php hch ton hng tn kho theo phng php k khai thng
xuyn; Phng php lp d phng gim gi hng tn kho l lp vo cui nm khi gi
gc ca hng tn kho ln hn gi tr thun c th thc hin c.
- Phng php tnh thu GTGT: theo phng php khu tr.
- phng php khu hao TSC: TSC (hu hnh, v hnh, thu ti chnh) c
khu hao theo ng thng tr dn nguyn gi TSC theo thi gian s dng c
tnh, ph hp vi Quyt nh s 206/2003/Q/BTC ngy 12/12/2003 ca B trng
B Ti chnh v ban hnh ch qun l, s dng v trch khu hao TSC.
Sv: Th Hnh
44
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
45
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Ph tng thay th (TK 1524): Bao gm ph tng thay th, ph tng in, ph
tng t, my xc, my i, my khoan... bu lng cc loi...
Thit b xy dng c bn (TK 1525)
Bn thnh phm mua ngoi (TK 1526)
Ph liu (TK 1528)
Chi ph cng c, dng c (TK 153): Trong TK 1531 Cng c, dng c
(gm cc dng c c kh nh c l, km in, cc loi mi khoan...); TK 1532 Bao b
lun chuyn (gm cc loi v thng phi ng du m); TK 1533 dng cho thu.
Chi ph nhn cng trc tip
Do m hnh sn xut phc tp, tin lng v BHXH, BHYT, KPC ca nhn
vin qun l phn xng ca cng ty khng tp hp vo TK 627 m tp hp ht vo
TK 622, v vy chi ph nhn cng trc tip cng ty bao gm nhng chi ph l:
Lng chnh; lng ph; cc khon ph cp; tin trch BHXH, BHYT, KPC ca
cng nhn trc tip sn xut v nhn vin qun k phn xng.
Chi ph sn xut chung
L nhng chi ph phc v cho qu trnh sn xut sn phm cc phn xng
gm: Chi ph vt liu (TK 6272), Chi ph cng c, dng c (TK 6273), Chi ph khu
hao TSC (TK 6274), Chi ph dch v mua ngoi (TK 6277), Chi ph bng tin khc
(TK 6278).
2.2.2. i tng k ton chi ph sn xut v tnh gi thnh sn phm ti
Cng ty
Vic xc nh ng i tng hch ton chi ph sn xut v tnh gi thnh sn
phm sn xut ca doanh nghip l iu kin quan trng doanh nghip hch ton
trung thc, y chi ph sn xut v gi thnh sn phm t c nhng bin php
tit kim chi ph v h gi thnh sn phm.
Vi c th t chc sn xut v c im quy trnh cng ngh sn xut phc tp kiu
lin tc, gm nhiu cng on sn xut k tip nhau nn hot ng sn xut ca Cng
ty c chuyn mn ho theo tng phn xng.
Phng php t: St + Bn Clinker
XM bt XM bao
XM bt
XM bao
Sv: Th Hnh
46
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
sn xut ca Cng ty l : vi, t st, Clinker, bn (dy chuyn 1), bt liu (dy
chuyn 2), vn ti, ph tr, xi mng bt, xi mng bao.
i tng tnh gi thnh na thnh phm tng giai on v thnh phm
giai on cui cng, bao gm : vi, t st, Bn, bt liu, Clinker, xi mng bt, xi
mng bao.
2.2.3. T chc khai bo m ha ban u
Khi bt u p dng phn mm k ton cng ty phi thc hin khai bo h
thng ban u, trong khai bo h thng danh mc l vic lm khng th thiu. Mi
danh mc qun l mt i tng k ton c th nh: danh mc vt liu, sn phm,
hng ha; danh mc khch hng; danh mc i tng tp hp chi ph; danh mc cc
kho; danh mc ti khonCc danh mc ny u c Cng ty thc hin m ho
mt cch khoa hc, ph hp vi c im t chc sn xut v qun l ca Cng ty.
*Danh mc vt t: Vt t c m ho bng cch:
+ Nhm 3 hoc 4 ch s u tin l ly t ch s th 3 n ch s cui cng trong tn
ti khon.
+ 2 ch s tip theo th hin tn kho (t m kho) ca vt t
+ 2 ch s tip theo th hin tn nhm vt t
+ 2 ch s tip theo th hin chng loi vt t.
+ 3 ch s cui cng c nh s theo th t tng loi vt t theo nhm vt t
V d:
+ M vt t l 2311.110301.002 than cm 3b
- Ti khon vt t ny l 152315 nhin liu - than
- 11 kho than
- 03 nhm vt t: than
- 01 loi vt t: than cm 3b
- 002 - than cm 3b xp th 002 trong nhm vt t than
+ M vt t : 2311.110302.004 than Na Dng
- Ti khon vt t ny l 152311 nhin liu - than
- 11 kho than
- 03 nhm vt t: than
- 02 loi vt t: than Na Dng
- 004 than Na Dng xp th 004 trong nhm vt t than
+ M vt t l 2411.030901.010 hp cng tc 3P50
- Ti khon vt t ny l 152411 ph tng thay th - in
Sv: Th Hnh
47
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
- 03 kho in
- 09 nhm vt t :hp cng tc
- 01 loi vt t: 3P50
- 010 vt t ny xp th 010 trong nhm vt t hp cng tc
.
* Danh mc kho hng: mi kho c nhn din bng mt m kho v tn kho.
Cng ty m ha kho bng mt ch ci u (mang tnh gi nh) + th t ca kho
trong danh sch.
V d: - Nhn din cc xng l C + th t xng nh:
C1: xng m , C2: xng t , C3 : xng to nguyn liu, C5: xng nghin
xi mng
-
K08- kho gch chu la , K09- kho thuc n , K10 - kho ha cht, K11- kho than,
-
ph gia
* Danh mc i tng chi ph: i tng tp chi ph sn xut ca cng ty ph
hp vi i tng tnh gi thnh sn phm, tp hp chi ph theo tng cng on sn
xut. Mi i tng tp hp chi ph c m ha theo th t quy trnh cng ngh, c
th:
11- vi , 12- t st , 13- Bn ,
14- Bt liu ,
15- Clinker
16- Xi mng bt ,
18- Vn ti ,
19- Ph tr
* Danh mc ti khon:
Trn c s h thng ti khon do B Ti chnh ban hnh v cn c vo yu cu
ca cng tc qun l, Cng ty thc hin xy dng danh mc ti khon cn s dng
trn phn mm k ton ca mnh. Danh mc ti khon ny c chi tit n tn cp 4,
n tng i tng hch ton.
* TK 621 Chi ph NVLTT
TK 6121 Chi ph NVLTT
TK 621111 Chi ph NVLCTT sn xut vi
48
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
49
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
50
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Phng php tp hp
Cng ty p dng phng php tp hp trc tip hch ton chi ph NVL trc
tip, theo phng php ny ngay t u cc Phiu xut kho ghi r i tng s
dng nguyn vt liu, chi tit cho tng xng, tng cng on.
hch ton chi ph nguyn vt liu trc tip k ton s dng hai loi chng t
ch yu l: Giy ngh xut kho v Phiu xut kho.
Quy trnh k ton:
Hng ngy cn c vo nhu cu s dng vt t ca mi phn xng (cn c vo
nhim v sn xut c th, cn c vo nh mc tiu hao vt t theo k hoch sn xut
ca mi phn xng), nhn vin thng k ti cc phn xng s vit Phiu ngh
xut kho nguyn vt liu, trn phiu ghi r tn vt t cn dng, s lng, chng loi,
c ch k ca qun c phn xng, phi c s ph chun ca phng K thut sn
xut v gi ln Tng kho.
Cn c vo Phiu ngh xut kho c duyt, Tng kho s tin hnh vit
Phiu xut kho. Phiu xut kho bao gm 3 lin: mt lin lu kho phn xng, ni
nhp vt t, mt lin c lu Tng kho, cn mt lin c chuyn ln Phng K
Ton - Thng K Ti Chnh lm chng t gc cn c hch ton. Phiu xut kho ch
theo di v mt s lng khng ghi n gi xut. nh k 5 7 ngy, Tng kho s
chuyn cc Phiu xut kho ln phng k ton.
K ton vt t khi nhn c Phiu xut kho s tin hnh kim tra tnh hp l
ca chng t, k xc nhn, sau nh khon nh sau:
N TK 621 (Chi tit theo tng cng on)
C TK 152 (Chi tit cho tng loi NVL).
Khi nhp vo my k ton vt t khng tnh gi xut kho, ch lu chng t
di dng cc tp s liu. n cui thng mi tnh tr gi vn thc t vt t xut kho
theo n gi bnh qun gia quyn c nh theo thng. Cng thc xc nh :
Tr gi vn thc t vt
t xut kho
n gi bnh
qun gia quyn
Sv: Th Hnh
n gi bnh qun
gia quyn
Tr gi thc t vt t
tn u k
Tr gi thc t vt
t nhp trong k
S lng vt t
tn u k
S lng vt t
nhp trong k
S lng vt
t xut kho
51
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
52
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
53
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
S Ct: PXC5/12
Chu
C5 - Xng nghin xi mng
Cng ty c phn Xi mng Bm Sn
SX Xi mng
K06
- Kho ph gia
Tn vt t
Tk n
Tk c
vt
621116
621116
621116
621116
152115
152115
152116
152116
Tn
Tn
Tn
Tn
S lng
3 373,90
2 191,00
34 589,77
12 816,00
Tng cng
Gi
Thnh tin
1 541 584 699
1 001 100 233
3 196 920 613
1 184 504 395
6 924 109 940
Bng ch: Su t, chn trm hai mi bn triu, mt trm linh chn nghn, chn trm bn mi ng chn
Xut ngy ..... thng ..... nm .....
Th trng n v
K ton trng
Ngi nhn
Th kho
Sv: Th Hnh
54
Lp K43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
55
Lp K43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
S CI TI KHON
Ti khon: 621 Chi ph NVL trc tip
T ngy: 01/12/2008 n ngy: 31/12/2008
Ngy
Chng t
S
Khch hng
Din gii
S pht sinh
N
31/12
...
PXC4/12
PXC5/12
PXC5/12
PXC5/12
PXC5/12
PKT
...
Xng l C4
Xng nghin xi mng-C5
Xng nghin xi mng-C5
Xng nghin xi mng-C5
Xng nghin xi mng-C5
31/12
PKT
25/12
31/12
TK /
S d u thng
...
SX Clinker
SX Xi mng
SX Xi mng
SX Xi mng
SX Xi mng
PB CPNVLT: XM bt
621116->1541161
PB CPNVLT: XM bt
621116->1541162
Cng s pht sinh
S d cui thng
NGI GHI S
(k, h tn)
0
...
1523111
152115
152115
152116
152116
1541161
...
4.816.034.572
1.541.584.699
1.001.100.233
3.196.920.613
1.184.504.395
.
10.188.040.527
1541162
289.880.110
47.574.208.665 47.574.208.665
0
Ngy .... thng .... nm ....
K TON TRNG
(k, h tn)
Biu 2.4: S Ci ti khon 621
Sv: Th Hnh
K43/21.09
56
Lp
Lun vn tt nghip
Hc Vin Ti Chnh
Chng t
S
31/12
31/12
31/12
31/12
Khch hng
Din gii
TK /
S pht sinh
N
31/12
PXC5/12
PXC5/12
PXC5/12
PXC5/12
...
PKT
31/12
PKT
S d u thng
SX Xi mng
SX Xi mng
SX Xi mng
SX Xi mng
...
PB CP NVL: XM bt
621116->1541161
PB CP NVL: XM bt
621116->1541162
Cng s pht sinh
S d cui thng
NGI GHI S
(K, h tn)
152115
152115
152116
152116
...
1541161
0
1.541.584.699
1.001.100.233
3.196.920.613
1.184.504.396
...
1541162
289.880.110
10.477.920.637
10.477.920.637
0
Ngy .... thng .... nm ....
K TON TRNG
(K, h tn)
Sv: Th Hnh
K43/21.09
57
...
10.188.040.527
Lp
Lun vn tt nghip
Hc Vin Ti Chnh
S NHT K CHUNG
T ngy: 01/12/2008 n ngy 31/12/2008
Chng t
Ngy
S
31/12 PXC5/12
31/12 PKT 1
Din gii
Xut thch cao, ph gia
cho SX xi mng bt
Tnh lng thng 12
31/12 PXC5/12
31/12 PKTTS12
31/12 PXC5/12
31/12 PKT
Phc v sn xut
BT PB KH TSC thng
12
Phc v sn xut
Kt chuyn CPNVLTT
...
...
N
6.924.109.940
622116
.
334111
1.039.932.000
.
622216
622316
....
338200
338300
627216
152218
627416
21411
20.798.640
31.970.550
....
15.556.806.650
311.336.133
514.799.795
202.513.721
202.513.721
329.200.507
329.200.507
627316
15311
1.548.304
1.548.304
1541161
622116
1541162
622116
1.011.161.449
276.142.573
1541161
627216
1541162
627216
...
...
Kt chuyn CPNCTT
Kt chuyn CPSXC
C
2.542.684.932
4.381.425.008
10.188.040.527
.
31/12 PKT
S pht sinh
1541161
621116
1541162
621116
..
31/12 PKT
Ti
khon
621116
152115
152116
10.188.040.527
289.880.110
289.880.110
1.011.161.449
28.770.556
28.770.556
276.142.573
9.816.532
9.816.532
...
Sv: Th Hnh
58
Lp K43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
59
Lp K43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Q2 = q2i
q2i = (Kcv x Ktt x Kdc x ni)/ no
Vi: Kcv: H s chc danh cng vic
Ktt: H s thnh tch (A = 1; B = 0,85; C = 0,7; D = 0)
Kc : H s iu chnh
Ta c:
n gi im quy i theo h s cng vic (G LSP) = (Q/2)/Q2
Gi TLi l tin lng m cng nhn I nhn c
Tin lng ca mi cng nhn c tnh nh sau:
TLi = G LCB x q1i + G LSP x q2i
V Tng tin lng cng nhn i nhn c l:
TLi= TLi + LKi
Vi LKi l lng khc ca cng nhn i (Lng khc y gm c: Tin lng
pht sinh, tin bi dng, ph cp c hi...)
V d: Tnh lng cng nhn Xng nghin xi mng (sn xut xi mng bt).Ta c
bng chm cng thng 12/2008 nh (biu 2.7)
Sv: Th Hnh
60
Lp K43/21.09
Mu s : LTL
Q Lin B TCTK - TTL
S 583 ngy 1-9-1967
310
H v tn
L Vn Khang
H Vn Cn
Nguyn Th Th
Trn Th Hon
L Th Thm
Trnh Quc Dng
Phm Vn H
Phm B Hu
Phm Thanh Hi
Nguyn Th An
Nguyn S Lnh
Ph trch n vi
S
th
79
65
74
70
71
02
76
75
80
78
61
..
26
Bc v
thang
lng
2 31
X
X
X
X
X
X
X
X
X
X
X
..
X
X
X
X
X
X
X
X
X
X
X
X
..
X
Ngi duyt
..
..
..
..
..
..
..
..
..
..
..
..
..
X
X
X
X
X
X
X
X
X
X
X
..
X
Tng s
Cng sn
cng
phm
sn
Bnh
Ca
phm
thng
3
23
22
22
22
22
22
22
22
22
22
23
22
22
22
22
22
23
22
23
22
23
22
21
22
6.792
6.820
Lng
thi gian
Ngh
hng
lng
Xp loi
..
A
A
A
A
A
A
A
A
A
A
A
..
A
61
Lp K 43/21.09
..
Lun vn tt nghip
Hc Vin Ti Chnh
Da vo qu lng do phng Lao ng tin lng phn phi cho tng b phn
sn xut, ta c:
Q = 1.039.932.000
Ta tnh lng m ng L Vn Khang nhn c, vi LCB= 1.980.000;
PC= 45.000; Kcv = 2,37; Ktt = 1; Kc= 1,000
im quy i theo lng c bn ca ng L Vn Khang l:
= {(1.980.000 + 45.000) x 23}/ 22 = 2.117.045,455
im quy i theo h s chc danh cng vic ca ng L Vn Khang l:
= (2,37 x 1 x 1,000 x 23)/ 22 = 2,4778
i vi cc cng nhn khc ta tnh tng t v cho kt qu
Q1 = 656.522.727,3
Q2 = 847,345
T c: G LCB = (1.039.932.000/ 2)/ 656.522.727,3 = 0,792
G LSP = (1.039.932.000/ 2)/ 847,345 = 613.641, 656
Tin lng c bn ca ng L Vn Khang l:
0,792 x 2 314.285,714 = 1.833.418
Tin lng sn phm ca ng L Vn Khang l:
613.641, 656 x 2,4778 = 1.662.092
Tin lng khc m ng L Vn Khang nhn c : 100.000
Tng cng tin lng ca L Vn Khang :
1.833.418 + 1.663.092 + 100.000 = 3.596.510
BHXH,BHYT tr vo lng: 6% x (1.980.0000 + 45.000) = 121.500
Tin lng ng L Vn Khang c nhn l:
3.596.510 121.500 = 3.475.010
Sau k ton tin hnh ln bng thanh ton lng (Biu 2.8)
Sv: Th Hnh
62
Lp K43/21.09
Mc lng
c bn
Ph
cp
H v tn
Cc h s
Kcv
K
tt
K
c
Ngy
cng
Cng LV
L Vn Khang
H Vn Cn
Ng Th Th
Trn Th Hon
L Th Thm
Trnh Quc Dng
Phm Vn H
Phm B Hu
Phm Thanh Hi
Nguyn Th An
Nguyn S Lnh
.
Tng Quang Huy
Cng
79
65
74
70
71
02
76
75
80
78
61
..
26
1.980.000
1.683.000
1.683.000
1.683.000
1.683.000
1.980.000
1.683.000
1.683.000
1.980.000
1.219.500
1.219.500
1.039.500
532.797.500
45.000
0
0
0
0
0
0
0
0
0
0
..
0
45.000
2,37
2,11
2,11
2,11
2,11
2,11
2,11
2,11
2,11
2,11
2,11
2,11
A
A
A
A
A
A
A
A
A
A
A
..
A
1
1
1
1
1
1
1
1
1
1
1
..
1
Tin lng
c bn
TL sn
phm
TL sn
phm
Ca
3
22
22
22
22
22
22
22
22
22
22
22
..
22
1.833.418
1.523.774
1.523.774
1.523.774
1.523.774
1.792.676
1.523.774
1.523.774
1.792.676
1.104.125
1.104.125
705.866
519.966.000
1.662.092
1.479.453
1.479.453
1.479.453
1.479.453
1.479.453
1.479.453
1.479.453
1.479.453
1.479.453
1.109.815
1.109.815
519.966.000
Tng cng
tin lng
3.596.510
3.309.527
3.309.527
3.309.527
3.309.527
3.832.429
3.509.527
3.309.527
3.832.429
2.805.605
2.381.363
2.343681
1.039.932.000
BHXH,
BHYT 6%
Lcb
121.500
100.980
100.980
100.980
100.980
118.800
100.980
100.980
118.800
73.170
73.170
62.370
31.970.550
Sv: Th Hnh
63
Lp K43/21.09
Cn lnh
3.475.010
3.208.547
3.208.547
3.208.547
3.208.547
3.713.629
3.408.547
3.208.547
3.713.629
2.732.435
2.308.193
...
2.281.311
1.007.961.450
Lun vn tt nghip
Hc Vin Ti Chnh
Ti khon s dng
hch ton chi ph nhn cng trc tip k ton s dng Ti khon 622 Chi
ph nhn cng trc tip chi tit cho tng i tng.
Quy trnh k ton
Hng ngy, cn c vo ngy cng lm vic thc t ca b phn, nhn vin
thng k phn xng chm cng v tnh lng cho tng ngi trong phn xng
mnh. Vic tnh lng cc phn xng u c thc hin trn phn mm Foxpro, l
phn mm tnh lng do Cng ty t thit k. Cui thng,bng chm cng v bng
thanh ton lng c chuyn ln phng t chc lao ng duyt, sau c chuyn
qua phng thng k ti chnh k ton.
K ton tin lng cn c vo bng thanh ton lng ca tng phn xng s
tnh c BHXH, BHYT ca tng phn xng c tnh vo chi ph sn xut trong
k; tng hp tin lng ton cng ty, tnh sau tin hnh lp bng phn b tin
lng v bo him x hi. Bng phn b ny l cn c lp phiu k ton v tp hp
chi ph nhn cng trc tip.
Cui thng, cn c vo bng thanh ton lng ca cc b phn gi ln, k ton
tng hp v thc hin bt ton nh k:
N TK 622
C TK 334
C TK 338
nhp d liu vo my: T mn hnh nn Windows vo chng trnh Fast
Accouting, chn phn h K ton tng hp, tip chn cp nht s liu, chn phiu
k ton khi my s hin ra mn hnh k ton nhp cc thng tin v cc bt ton
nh k : trch lng, trch BHXH, BHYT, KPC.
V d: V bt ton nh k trch lng thng 12 nm 2008
Cn c vo bng phn b tin lng v BHXH (biu 2.9), K ton tng hp
thc hin cc thao tc vo phiu k ton nhp cc bt ton trch lng (biu 2.10):
S chng t 1 (do my t ng nh s cc bt ton thc hin); Ngy chng t:
31/12/2008
Sv: Th Hnh
64
Lp K43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Sau k ton dng cc phm chc nng nhp cc thng s cho bt ton
nh: TK ghi N, TK ghi C, Tn ti khon, pht sinh N, pht sinh C...vo phiu k
ton da trn bng phn b tin lng v BHXH
Sau khi nhp xong d liu, k ton nhn Lu l hon tt vic trch lng c th
in ra mt Phiu k ton (biu 2.11), ng thi my s t ng chuyn cc s liu vo
Nht k chung, sau a vo S Ci (Biu 2.12) v S chi tit cc TK (biu 2.13).
Sv: Th Hnh
65
Lp K43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
TT
B phn
SX CHNH
SX vi (3/4)
SX st (1/4)
SX bt sng
SX bn
5
6
SX Clinker
SX XM bt
SX XM bao
SXP,phc v
Cc xng ph tr
Sv: Th Hnh
5.905.339.700
660.157.350
194.963.750
294.147.600
427.009.200
816.709.000
1.039.932.000
2.472.420.800
4.743.026.850
2.385.435.900
66
BHXH,BHYT
118.106.794
13.203.147
3.899.275
5.882.952
8.540.184
16.334.180
20.798.640
49.448.416
514.384.320
57.502.973
16.982.308
25.621.712
37.194.615
71.139.397
90.583.225
215.360.090
94.860.527
47.708.714
413.141.080
207.783.247
Tng cng
Cng c TK 338
Lp K43/21.09
632.491.114
70.706.120
20.881.583
31.504.664
45.734.799
87.473.577
111.381.865
264.808.506
508.001.617
255.491.961
6.537.830.814
730.863.470
215.845.333
325.652.264
472.743.999
904.182.577
1.151.313.865
2.737.229.306
5.251.028.067
2.640.927.561
Lun vn tt nghip
Cc v phc v
Cng khi SX
10
Khi tiu th
11
Ban QLDA
Cng
Hc Vin Ti Chnh
2.357.590.950
11.413.782.550
1.319.925.600
235.354.500
15.566.806.650
47.151.813
228.275.651
26..398.512
4.707.090
311.336.133
205.357.833
994.196.960
114.972.054
20.500.542
1.355.945.917
252.509.656
1222.472.611
141.370.566
25.207.632
1.667.282.050
Sv: Th Hnh
67
Lp K43/21.09
2.610.100.506
12.636.255.161
1.461.296.166
260.562.132
17.234.088.700
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
67
Lp K43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
PHIU K TON
Ngy 31 thng 12 nm 2008
S phiu:
Ni dung
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Trch lng
Ti khon V vic
Ps n
Ps c
622111
660.157.350
660.157.350
334111
622112
194.963.750
194.963.750
334111
294.147.600
622113
294.147.600
334111
622114
427.009.200
427.009.200
334111
816.709.000
622115
816.709.000
334111
1.039.932.000
622116
1.039.932.000
334111
2.472.420.800
622117
2.472.420.800
334111
622118
2.385.435.600
334111
2.385.435.600
2.157.590.850
622119
2.157.590.850
334111
15.566.806.650
15.566.806.650
Cng
Mi lm t, nm trm su su triu, tm trm linh su nghn, su trm nm mi
ng chn/.
Ngy thng nm
Ngi lp biu
(K, h tn)
Biu 2.11: Phiu k ton
Sv: Th Hnh
68
Lp K43/21.09
S CI TI KHON
Chng t
Ngy
S
Khch
hng
S pht sinh
N
31/12
31/12
31/12
...
31/12
PKT 1
PKT 2
PKT 3
...
PKT
...
-
S d u thng
Trch lng cho PX nghin xi mng
Trch KPC cho PX nghin xi mng
Trch BHYT, BHXH cho PX nghin xi mng
...
PB CH NC TT Lng: XM bt 622116 -> 1541161
31/12
PKT
1541162
28.770.556
31/12
31/12
...
31/12
PKT
PKT
...
PKT
...
-
1541161
1541162
...
1541172
20.105.352
693.288
...
1.403.409
12.636.255.161
334111
338200
338300
...
1541161
0
1.039.932.005
20.798.640
90.583.225
...
...
12.636.255.161
0
Ngy ... thng ... nm ...
K TON TRNG
(K, h tn)
NGI GHI S
(K, h tn)
Biu 2.12: S Ci ti khon 622
Sv: Th Hnh
K43/21.09
69
...
1.011.161.449
Lp
Khch
hng
Din gii
TK /
S pht sinh
N
S d u thng
C
0
31/12
PKT 1 -
334111
1.039.932.005
31/12
PKT 2 -
338200
20.798.640
31/12
PKT 3 -
338300
31.970.550
31/12
PKT
1541161
1.011.161.449
31/12
PKT
1541162
28.770.556
1.151.313.865
S d cui thng
NGI GHI S
(K, h tn)
Sv: Th Hnh
K43/21.09
70
Lp
1.151.313.865
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
71
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Khch hng
Din gii
TK /
S pht sinh
N
S d u thng
C
0
...
...
...
...
...
...
31/12
PXC5/12
Phc v sn xut
152218
202.513.721
31/12
PXC5/12
Phc v sn xut
152411
67.277.507
..
31/12
PKT
PB 627216 ->1541161
1541161
276.142.573
31/12
PKT
PB 627216 ->1541162
1541162
9.816.532
285.959.105
S d cui thng
0
Ngy ... thng ... nm ...
NGI GHI S
(K, h tn)
K TON TRNG
(K, h tn)
Sv: Th Hnh
72
Lp K 43/21.09
285.959.105
Lun vn tt nghip
Hc Vin Ti Chnh
Khch hng
Din gii
TK /
S pht sinh
N
S d u thng
C
0
...
...
...
...
...
...
31/12
PXC5/12
Phc v sn xut
15311
..
31/12
PKT
PB 627316 ->1541161
1541161
3.924.110
31/12
PKT
PB 627316 ->1541162
1541162
97.980
1.548.304
4.022.090
S d cui thng
0
Ngy ... thng ... nm ...
NGI GHI S
(K, h tn)
K TON TRNG
(K, h tn)
Sv: Th Hnh
73
Lp K 43/21.09
4.022.090
Lun vn tt nghip
Hc Vin Ti Chnh
Sv: Th Hnh
74
Lp K 43/21.09
Khch hng
Din gii
TK /
S pht sinh
N
S d u thng
C
0
...
...
...
...
...
31/12
PKTTS12
BT PB KH TSC thng 12
21411
329.200.507
31/12
PKTTS12
BT PB KH TSC thng 12
21412
103.867.167
..
31/12
PKT
PB 627416 ->1541161
1541161
1.940.522.512
31/12
PKT
PB 627416 ->1541162
1541162
79.321.436
...
2.019.843.948
2.019.843.948
0
Ngy ... thng ... nm ...
NGI GHI S
(K, h tn)
K TON TRNG
(K, h tn)
Sv: Th Hnh
75
Lp K 43/21.09
Lun vn tt nghip
Chnh
Hc Vin Ti
Sv: Th Hnh
76
Lp K43/21.09
Khch hng
Din gii
TK /
S pht sinh
N
S d u thng
C
0
...
...
...
...
...
...
25/12
H 035321
Cng ty CP LILAMA 5
Sa cha my nghin xi
mng (xng C5)
331201
110.257.160
31/12
H 012713
4.611.184.775
331203
Chi nhnh in Bm Sn
CN21
..
31/12
PKT
PB 627716 ->1541161
1541161
6.208.454.624
31/12
PKT
PB 627716 ->1541162
1541162
212.357.130
6.420.811.754
6.420.811.754
0
Ngy ... thng ... nm ...
NGI GHI S
(K, h tn)
K TON TRNG
(K, h tn)
Th Hnh
77
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Khch hng
Din gii
TK /
S pht sinh
N
S d u thng
C
0
...
...
...
...
...
...
11/12
PC 011023
L Th Xun
111111TM
20.314.682
28/12
PC 011458
Nguyn Vn Minh
111111TM
12.027.000
..
31/12
PKT
PB 627816 ->1541161
1541161
108.120.825
31/12
PKT
PB 627816 ->1541162
1541162
3.110.458
111.230.273
S d cui thng
0
Ngy ... thng ... nm ...
NGI GHI S
(K, h tn)
K TON TRNG
(K, h tn)
Sv: Th Hnh
78
Lp K 43/21.09
111.230.273
Lun vn tt nghip
Hc Vin Ti Chnh
S CI TI KHON
Ti khon: 627 Chi ph sn xut chung
T ngy: 01/12/2008 n ngy: 31/12/2008
Chng t
Ngy
S
Khch hng
Din gii
TK /
N
...
28/12
...
PC 011458
...
Nguyn Vn Minh
31/12
31/12
31/12
31/12
31/12
31/12
PXC1/12
PXC5/12
H 012713
PKTTS12
PKT
PKT
Xng m - C1
Xng nghin xi mng-C5
Chi nhnh in Bm Sn -CN21
-
S d u thng
...
Thanh ton tin dn v sinh
cng nghip xng C5
Phc v SX + st
Phc v sn xut
in nng sd SX xi mng bt
BT PB KH TSC thng 12
PB 627416 ->1541161
PB 627416 ->1541162
..
..
...
111111TM
152218
152218
331203
21411
1541161
1541162
4.195.927
202.513.721
4.611.184.775
329.200.507
1.940.522.512
79.321.436
45.772.927.973
0
45.772.927.973
NGI GHI S
(K, h tn)
79
Lp K 43/21.09
0
...
12.027.000
Sv: Th Hnh
S pht sinh
Lun vn tt nghip
Hc Vin Ti Chnh
80
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
PHIU K TON
Ni dung
Ti
khon
154119
621119
154119
622119
154119
622219
154119
622319
154119
627219
154119
627319
154119
627419
154119
627719
154119
627819
V
vic
Cng
Ps n
Ps c
252.294.747
252.294.747
9.177.285.054
9.177.285.054
183.545.701
183.545.701
780.069.226
780.069.226
938.276.543
938.276.543
52.138.717
52.138.717
1.691.453.216
1.691.453.216
4.512.869.427
4.512.869.427
1.024.793.548
1.024.793.548
18.612.726.179
18.612.726.179
Sv: Th Hnh
81
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
KT
tng
hp s
liu
Kt xut ra cc bo
co v chi ph v
gi thnh
+
Cp nht khi lng
sn phm SX trong k
v khi lng lm d
chng trnh t tnh ra h s phn b chi ph cho tng cng on v tng loi sn
phm. k ton vo k ton chi ph v tnh gi thnh, chn cp nht s liu gi thnh xi
mng Bm Sn, vo t l, h s quy i phn b cho cc cng on (mn hnh biu
2.20). K ton s dng phm F4 nhp khi lng sn phm sn xut ra ca tng
cng on, phm F6 my t tnh ra h s phn b.
Sv: Th Hnh
82
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
quy np trc tip cho tng cng on ( c khai bo vo trong my) nh:
Kt chuyn 621111; 622111; 627111 sang 154111
Kt chuyn 621112; 622112; 627112 sang 154112
K ton thc hin cc thao tc : chn k ton tng hp, chn cp nht s liu,
chn bt ton kt chuyn t ng
+ Phn b chi ph sn xut ph tr cho sn xut chnh, v chi ph sn xut ca
tng phn xng cho sn phm hon thnh nh:
Phn b 154119 ->154115
Phn b 154119 ->1541161
Phn b 154119 ->1541162
Phn b 621116; 622116; 62716 -> 1541161
Phn b 621116; 622116; 62716 -> 1541162
....
K ton thc hin cc thao tc: vo k ton tng hp, chn cp nht s liu,
chn bt ton phn b t ng (mn hnh biu 2.21).
Sv: Th Hnh
83
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
84
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
PHIU K TON
Ngy 31 thng 12 nm 2008
Sv: Th Hnh
85
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Ni dung
Ti
khon
V
vic
154111
154119
154115
154119
1541161
154119
1541162
154119
1541171
154119
154111
621111
Ps n
Ps c
1.449.266.752
1.449.266.752
2.092.632.818
2.092.632.818
3.729.174.952
3.729.174.952
131.645.976
131.645.976
3.751.294.177
3.751.294.177
35.901.755
35.901.755
PB CPNVL:XM bt 6211161541161
>1541161
PB CPNVL:XM bt 621116621116
>1541161
PB CPNVL:XM bt 6211161541162
>1541162
PB CPNVL:XM bt 621116- 621116
>1541162
10.188.040.527
10.188.040.527
289.880.110
289.880.110
Cng
104.385.187.661
104.385.187.661
Sv: Th Hnh
86
Lp K 43/21.09
S CI TI KHON
Ti khon: 154 Chi ph SXKD d dang
T ngy: 01/12/2008 n ngy: 31/12/2008
Chng t
Ngy
S
...
31/12
31/12
31/12
31/12
31/12
.
31/12
31/12
31/12
31/12
31/12
31/12
Khch
hng
Din gii
TK /
S d u thng
...
...
...
PKT 5 Tnh gi thnh sn phm
PKT 5 Tnh gi thnh sn phm
PKT
Tnh gi thnh sn phm
PKT
Tnh gi thnh sn phm
PKT
K/C CP NVLTT 621115->154115
..
.
PKT
PB CP NVL: XM bt 621116 >1541161
PKT
PB CP NVL: XM bt 621116 >1541162
PKT
PB CH NC TT Lng: XM bt 622116 -> 1541161
PKT
PB CP NC TT Lng: XM bt 622116 -> 1541162
PKT
PB 627416 ->1541161
PKT
PB 627416 ->1541162
.....
1541161
1541171
154119
1541161
621115
621116
621116
622116
622116
627416
627716
S pht sinh
N
60.626.253.721
....
57.867.230.882
87
...
57.867.230.882
3.729.174.952
3.729.174.952
19.112.083.743
10.188.040.527
289.880.110
1.011.161.449
28.770.556
1.940.522.512
79.321.436
287.822.157.012
89.906.720.763
Ngy ... thng ...nm ...
K TON TRNG
(K, h tn)
Sv: Th Hnh
Lp K43/21.09
258.541.689.970
....
PKT 5
PKT 5
PKT
PKT
PKT
PKT
PKT
PKT
PKT
PKT
PKT
PKT
PKT
Khch
hng
....
..
Din gii
S d u thng
....
Tnh gi thnh sn phm
Tnh gi thnh sn phm
Tnh gi thnh sn phm
PB CP NVL: XM bt 621116 ->1541161
PB CP NVL: XM bt 621116 ->1541162
PB CP NC TT Lng: XM bt 622116 ->1541161
PB CP NC TT Lng: XM bt 622116 -> 1541162
PB CPNCTT KPC: XM Bt: 622216-> 1541161
PB CPNCTT KPC: XM Bt: 622216-> 1541162
PB CPNCTT BHXH : XM Bt: 622316-> 1541161
PB CPNCTT BHXH : XM Bt: 622316-> 1541162
PB 627416 ->1541161
PB 627716 ->1541161
NGI GHI S
(k, h tn)
TK /
....
154115
1541171
154119
621116
621116
622116
622116
622216
622216
622316
622316
627416
627716
S pht sinh
N
10.896.339.641
....
38.015.436.925
88
....
57.867.230.882
3.729.174.952
10.188.040.527
289.880.110
1.011.161.449
28.770.556
20.105.352
693.288
87.563.785
3.109.440
1.940.522.512
6.208.454.624
70.427.796.071
14.561.097.473
Ngy ... thng ... nm ..
K TON TRNG
(K, h tn)
Sv: Th Hnh
Lp K43/21.09
66.763.038.239
Lun vn tt nghip
Hc Vin Ti Chnh
Khi lng
= sn phm d
dang u k
Khi lng
sn phm SX
ra trong k
Khi lng sn
phm chuyn sang
cng on sau
Khi lng sn
Khi lng
phm chuyn sang + sn phm d
cng on sau
dang
Khi lng
sn phm d
dang ca cng
on
Sv: Th Hnh
K43/21.09
89
Lp
Lun vn tt nghip
Hc Vin Ti Chnh
Tr gi sn phm d u k l 10.896.339.641()
Trong :
+ Chi ph NVLTT l:
10.188.040.527()
+ Chi ph NCTT l:
1.062.171.666()
8.537.164.644()
3.729.174.952()
38.015.436.925()
Tr gi sp
d cui k
125.812 + 31.658
= 14.561.097.473 ()
2.2.10. Tnh gi thnh sn phm hon thnh
i tng tnh gi thnh ca Cng ty c phn xi mng Bm Sn nh ni
trn l: vi, t st, bn, bt liu, Clinker, xi mng bt, xi mng bao theo
phng php kh v phng php t.
Vi c im quy trnh cng ngh sn xut xi mng l ch bin va song song,
va lin tc, qua nhiu cng on nn cng ty chn phng php tnh gi thnh l
kt chuyn tun t cc khon mc c tnh gi thnh na thnh phm (i vi nhng
cng on ch bin lin tc), phng php tnh gi thnh gin n i vi cc cng
on ch bin song song.
i vi dy chuyn sn xut xi mng theo phng php t:
St + Bn Clinker Xi mng bt Xi mng bao
i vi dy chuyn sn xut xi mng theo phng php kh:
St + Bt liu Clinker Xi mng bt Xi mng bao
Tng gi thnh thc t ca mi cng on trong thng c tnh theo cng thc:
Tng gi thnh
ca mi cng
on
Sv: Th Hnh
K43/21.09
Chi ph
ChiTng
ph cng
Chi t
ph
sncng on
gi thnh thc
mi
Gi thnh
u n
+ pht
v sinh= + on trc + xut ph c
Khi lng sp d du k
k
trong k
chuyn sang
phn b
+Khi lng sp sx ra trong k
90
Lp
Lun vn tt nghip
Hc Vin Ti Chnh
D u k: 10.896.339.641
Trong :
:8.537.164.644
72.428.328.355
Gi thnh
n v
= 459.950,01
23.871 + 133.599
Cui
thng, k ton tng hp s tin hnh cp nht khi lng sn phm d dang my tnh,
chng trnh s t ng tnh ra tr gi sn phm d, x l s liu v c th in ra ngay
bng tnh gi thnh
Sau khi kt chuyn chi ph cui k, k ton tng hp c th ln cc bo co
v chi ph v gi thnh, trnh t nh sau: Chn phn h k ton Tng hp, chn Bo
co chi ph v gi thnh, sau chn tn bo co. V d: Bng tng hp chi ph gi
thnh thng 12 nm 2010 (Biu 2.23 ) v Bng tnh gi thnh sn phm nhp kho
thng 12 nm 2010 (Biu 2.24).
Sv: Th Hnh
K43/21.09
91
Lp
Lun vn tt nghip
Hc Vin Ti Chnh
Tn sn phm
(cng on)
CP NC TT
Tng cng
CP SX Chung
t st
35.901.755
725.432.368
192.703.495
954.037.618
vi
762.687.193
175.701.864
1.166.317.713
2.104.706.770
Bn
441.267.945
322.115.564
2.070.609.041
2.833.992.550
Bt liu
191.317.173
449.603.482
7.235.000.478
7.875.921.133
Clinker
19.112.083.743
877.024.390
14.456.175.576
34.445.283.709
Xi mng bt
10.477.920.637
1.151.313.865
8.841.867.170
20.471.101.672
Xi mng bao
14.390.565.904
2.587.604.221
79.039.200
17.057.209.325
Vn ti
1.950.501.285
2.273.609.937
998.556.679
5.222.667.901
Ph tr
202.963.030
2.534.258.017
10.016.658.621
12.753.879.668
47.574.208.665
11.038.051.023
45.772.927.973
Biu 2.25: Tng hp chi ph gi thnh thng12 nm 2008
104.385.187.661
Cng
Sv: Th Hnh
92
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Chi ph NVLTT
Chi ph NCTT
Chi ph SXC
Cng
CP cng on
trc
chuyn sang
Chi ph pht
sinh
trong k
6.338.371.514
20.085.044.793
10.188.040.527
1.014.984.013
36.726.440.847
238.943,55
545.294.176
1.802.843.767
1.062.171.666
312.654.815
3.722.964.424
23.642,37
4.012.673.951
16.127.548.365
8.537.164.644
2.401.536.124
31.978.923.084
197.364,09
10.896.339.641
38.015.436.925
19.787.376.837
3.729.174.952
72.428.328.355
459.950,01
D u k
Chi ph sx ph
phn b
Sv: Th Hnh
93
Lp K 43/21.09
Tng gi
thnh SX
thc t
Gi thnh
n v
Lun vn tt nghip
Hc Vin Ti Chnh
CHNG III
94
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
V trang thit b trong phng k ton hin nay ang c trang b tng i
y , cc t trong phng u c phng lm vic ring r nhng c b tr st nhau
thun tin cho vic i chiu s liu khi cn thit, s my tnh trong phng c
trang b y mi k ton vin ph trch mt my thc hin cng vic ca mnh.
Vi cch b tr cng vic v nhn s nh trn, di s ch o ca K ton
trng, cc nhn vin k ton tuy lm mi ngi mt vic nhng vn lun lun c lin
h vi nhau h tr nhau v mt nghip v hay cng tc k ton.
3.1.2. Nhc im ca cng tc k ton
Bn cnh nhng u im trnh by trn hin nay cng tc k ton ca
Cng ty cn tn ti mt s bt cp nh sau:
V Chng t: Do Cng ty thit k thm mt s chng t nh Giy ngh
thanh ton ca n v cung ng vt t, Giy ngh thanh ton ca k ton thanh ton,
tuy rt cht ch trong khu kim tra, kim sot chng t khi thanh ton nhng phn
no cng nh hng n tin thanh ton ca khch hng khi khu kim tra v
ngh thanh ton ca n v cung ng b chm. Mt khc do Cng ty thit k thm
chng t nn khi lng chng t thanh ton v lu tr cng tng ln
V Ti khon k ton: Do yu cu ca cng tc qun l Cng ty c phn Xi
mng Bm Sn m nhiu ti khon cp 4 v cp 5 theo di n tng v vic, Ti
khon m qu chi tit tuy c nhiu thun li trong cng tc lp cc bo co qun tr
nhng cng gy kh khn cho k ton khi cp nht chng t, d nhm ln khi hch
ton v dn n kh khn trong khu kim tra pht hin li sai.
V S sch v Bo co: Do h thng ti khon ca cng ty c m rt chi
tit, nn h thng s sch v bo co ti chnh, bo co qun tr ca cng ty lun m
bo tnh chnh xc, kp thi p ng cho cng tc qun l v ch o sn xut kinh
doanh ca lnh o Cng ty t hiu qu cao. Song bn cnh cho thy s lng s
ci, s nht k chung, cc loi s chi tit v bo co ca cng ty nhiu nn cng gy
kh khn trong cng tc i chiu gia cc phn hnh k ton v trong khu lu tr.
V Trnh chuyn mn nghip v: Trnh chuyn mn nghip v ca
cc k ton vin trong Phng k ton hin nay cn cha ng u, trong tng s 31 lao
ng ca phng c 16 lao ng c trnh l c nhn kinh t v k s, c 13 lao ng
c trnh trung cp v cao ng, c 2 lao ng c trnh s cp, do m vic thay
i v tr nhn lc trong phng khi cn thit s gp nhiu kh khn iu nh hng
n hiu qu cng tc k ton ca phng. Mt khc cng tc k ton c chuyn i
Sv: Th Hnh
95
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
t hnh thc k ton th cng sang k ton my nn mt s nhn vin k ton cn thao
tc cha thnh tho trn my tnh. y l kh khn cn c khc phc ngay nhm
m bo tin , cht lng cng vic ng u trong Phng k ton.
Phn mm qun l vt t c ci t cho Tng kho vt t v cc phn
xng trong Cng ty thc hin nhng cha c ni mng t cc phn xng vi
phng K ton, do cng tc bo co nhp - xut - tn kho vt t ph tng ti cc
phn xng cng ch thc hin nh k theo bo co quyt ton hng thng nn vic
tng hp nhp - xut - tn kho ca ton Cng ty khng c thng xuyn, iu
nh hng n cng tc bo co xut vt t cho sn xut.
Hin nay, bng s n lc c gng nhn vin k ton ca Cng ty ang dn hn
ch nhng nhc im trong cng tc hch ton k ton. Trong nhng nm va qua
bng hnh thc o to li cc nhn vin k ton ang dn tng bc khc phc nhng
hn ch v trnh chuyn mn nghip v m bo s ng b v lao ng v t
c hiu qu cao hn trong cng tc k ton. gp phn vo s pht trin chung
ca Cng ty, Phng K ton Thng k Ti chnh lun lun phn u hon thnh tt
nhim v ca mnh l cung cp nhng thng tin kp thi v chnh xc cho cng tc
sn xut v qun l ca Cng ty c phn Xi mng Bm Sn.
96
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
97
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
Hin nay cng ty ang s dng phn mm Foxpro tnh lng cho cng
nhn, phn mm ny c thit k ring cho Cng ty nn rt ph hp vi yu cu qun
l ca Cng ty. Vic tnh lng ny do k ton ti cc b phn thc hin v gi kt
qun ln cho k ton tng hp, v vy k ton tng hp ch vic ghi nhn vo Fast
Accouting tp hp, phn b chi ph nhn cng trc tip tnh gi thnh sn phm.
V vic ng dng phn mm k ton my Fast Accouting
Nh vic p dng phn mm k ton ny cc cng vic hch ton tng hp
chi ph sn xut pht sinh trong k nh nhng hn trc rt nhiu, ng thi d pht
hin sai st khi hch ton thiu, hch ton nhm cc khon chi ph. Cc cng thc tnh
gi thnh c ci sn trong phn mm c th c ngay kt qu khi tng hp xong
cc khon chi ph trong k. V c bit vi Fast Accouting ta c th in cc s sach, bo
co ti mi thi im trong k, p ng nhu cu qun l nhanh chng, kp thi.
3.2.2. Nhc im
Qua thc trng ca Cng ty ta thy cng tc hch ton chi ph sn xut v tnh
gi thnh sn phm ca Cng ty c th ni l khoa hc, hp l vi c im sn xut
ca Cng ty. Tuy nhin bn cnh nhng u im ni trn hin nay phn hnh chi
ph v gi thnh vn cn tn ti nhng bt cp nh sau:
V h thng m vt t
Sau khi Cng ty p dng phn mm k ton vo cng tc k ton, h thng
xy dng mt lot cc m vt t mi cho ph hp hn, tuy nhin do qu trnh chuyn
i vn cha hon thin nn ti mt s b phn vn ang cn s dng h thng m vt
t c. V vy, hin nay Cng ty s dng nhng hai loi m vt t, nhiu khi mt loi
vt t m c n hai m khc nhau, iu ny lm gim hiu qu ca vic theo di cng
nh hch ton vt t ca Cng ty.
V chng t
Bn cnh vic theo di vt t trn cc m vt t khc nhau, cn c mt s
chng t ca Cng ty c nh s cha ph hp nh Phiu xut kho ca Cng ty
c nh s bng c ch th hin tn kho v s th hin thng lp phiu, trong khi
Phiu nhp kho li nh s theo th t t 1 n ht nm. iu ny s khng thun li
cho vic theo di vt t, ng thi khng kim sot c s phiu lp mt cch th
t khoa hc.
Sv: Th Hnh
98
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
3.3. Mt s kin nhm hon thin cng tc k ton chi ph sn xut v tnh
gi thnh sn phm ti Cng ty c phn Xi mng Bm Sn
Sv: Th Hnh
99
Lp K 43/21.09
Lun vn tt nghip
Hc Vin Ti Chnh
100
Lp K
Lun vn tt nghip
Hc Vin Ti Chnh
101
Lp K
Lun vn tt nghip
Hc Vin Ti Chnh
N TK 621116 : (261.365.397 )
C Tk 152 : (261.365.397 )
kin 3: V tin lng v cc khon trch theo lng ca nhn vin phn
xng
Cng ty ng nht tin lng v cc khon trch theo lng ca nhn vin
phn xng vi tin lng v cc khon trch theo lng ca cng nhn trc tip sn
xut. iu ny khng ng vi quy nh hin hnh v lm sai lch bn cht ca chi
ph. Chi ph tin lng cng nhn sn xut l chi ph trc tip cn chi ph tin lng
nhn vin phn xng l chi ph chung nn khng th gp hai khon ny l mt c.
V vy cng ty cn phi phn bit r rng chi ph tin lng v cc khon trch theo
lng ca nhn vin phn xng phi c tp hp Tk 627. K ton ghi:
N TK 627
C TK 334, TK338
Cng ty cn phi khai bo b sung thm vo danh mc ti khon:
TK 6271 Chi ph nhn vin phn xng
- TK 62711 Chi ph tin lng phn xng
TK 627111 - Xng khai thc M
TK 6271111 Cho SX vi
TK 6271112 Cho SX t st
TK 627112 - Xng to nguyn liu
TK 6271123 Cho SX bn
TK 6271124 Cho SX bt sng
TK 627115 Xng l nung Clinker
TK 627116 Xng nghin xi mng
TK 627117 Xng ng bao
TK 627118 Xng vn ti
TK 627119 Xng ph tr
- TK 62712 KPC nhn vin phn xng
TK 627121 Xng khai thc m
TK 6271211 Cho SX vi
Sv: Th Hnh
43/21.09
102
Lp K
Lun vn tt nghip
Hc Vin Ti Chnh
TK 6271212 Cho SX t st
V d: phn xng nghin xi mng, da vo bng thanh ton tin lng ta thy qu
lng ca c xng l 1.039.932.000 , cng ty hch ton ht vo chi ph nhn
cng trc tip; nhng trong tin lng ca nhn vin phn xng l 11.846.055
phi c hch ton vo chi ph sn xut chung, k ton ghi:
N TK 627116 : 11.846.055
C TK 334111 : 11.846.055
Cc khon trch theo lng :
- KPC l 2% tnh trn lng thc t, k ton ghi:
N TK 627126 : 236.921
C TK 338200 : 236.921
- BHXH, BHYT l 17% tnh trn lng c bn l :947.684, k ton ghi:
N TK 627136 : 947.684
C TK 338300 : 947.684
Kin 4: V vic xut dng cng c dng c nh v phn b vo chi ph
sn xut
i vi cc loi cng c dng c nh Cng ty tin hnh phn b mt ln vo
gi thnh trong k l cha hp l, v cc loi cng c dng c ny c gi tr ln nh
cng nh thi gian s dng ngn di khc nhau cho nn khi phn b tnh gi thnh
trong tng k ta phi phn loi chng ra theo thi gian s dng phn b ng thi
m bo s n nh v gi thnh mi k.
Gi tr cng c dng c xut dng trong k Cng ty c th tin hnh k ton
nh sau:
Sv: Th Hnh
43/21.09
103
Lp K
Lun vn tt nghip
Hc Vin Ti Chnh
104
Lp K
Lun vn tt nghip
Sv: Th Hnh
43/21.09
Hc Vin Ti Chnh
105
Lp K