Qun l NVL

Li m u
Trong nn kinh t quc dn, doanh nghip sn xut l t bo ca nn kinh t, l n v trc tip tin hnh cc hot ng sn xut to ra sn phm. cng nh bt k doanh nghip sn xut no khc, doanh nghip xy dng trong qu trnh sn xut kinh doanh ca mnh u phi tnh ton cc chi ph b ra v thu v. c bit l trong nn kinh t th trng hin nay, mun tn ti v pht trin doanh nghip phi c bin php qun l vt liu mt cch hp l . Phi t chc cng tc nguyn vt liu t qu trnh thu mua vn chuyn lin quan n khu d tr vt t cho vic thi cng cng trnh. Phi t chc tt cngtc qun l thc y kp thi vic cung cp nguyn vt liu cho vic thi cng xy dng , phi kim tra gim st vic chp hnh vic d tr tiu hao nguyn vt liu ti cng ty t gp phn gim nhng chi ph khng cn thit trong xy dng tng li nhun cho doanh nghip. Mun t c iu d doanh nghip phi c mt lng vn lu ng v s dng n mt cch hp l, thy c iu thi mi doanh nghip phi s dng ngun vt liu mt cch hp l v qun l chng mt cch cht ch t khu thu mua n khu s dng va p ng nhu cu sn xut va tit kim chng mi hin tng sm phm ti sn ca nh nc v ti sn ca n v Xut pht t l do trn v nay c iu kin thc t v c s ch bo ca cac cn b cng ty C phn thit b cng nghip v xy dng cng cc thy c gio gip em, Em mnh gian chon ti Cng tc qun l nguyn vt liu ti cng ty C phn thit b cng 1

Qun l NVL nghip v xy dng nhm lm sng t nhng vn vng mc gia thc t v l thuyt c th hon thin b sung kin thc em hc. B cc bo co tt nghip gm cc phn sau: - Phn I: l lun chung v bo co nguyn vt liu trong doanh nghip - Phn II: Mt s im chung ti cng ty C phn thit b cng nghip v xy dng. - Phn III: Thc trng cng tc qun l nguyn vt liu ti cng ty C phn thit b cng nghip v xy dng. - Phn IV: Mt s kin nhm nng cao hiu qu ca cng tc qun l ngyn vt lu ti cng ty C phn thits b cng nghip v xy dng. Trn y l ton b thc trng cng tc qun l ngyn vt liu ti cng ty C phn thit b cng nghip v xy dng. Trong qu trnh tm hiu v nghin cu v ti do cn nhiu hn ch v met l lun cng nh kinh nghim thc t nn bn Bo co ny khng trnh khi nhng thiu st em rt mong c s gp , gip ca cc thy c cng cc c ch trong phng kinh doanh v phng KTTC bn bo co ny c hon thin hn Em xin chn thnh cm n thy gio Trn Mnh Hng cng tp th cn b cng ty c phn thit b cng nghip v xy dng gip em hon thnh ban Bo co ny.

Qun l NVL

phn I l lun chung v qun l nguyn vt liu ti doanh nghip

I. khai nim phn loi v vai tr ca nguyn vt liu i vi sn xut trong doanh nghip. 1. Khi nim v nhng c im ca nguyn vt

liu trong sn xut kinh doanh. 1.1 Khi nim ngun vt liu + Nguyn vt liu l i tng lao ng c biu hin di hnh thai vt cht, l mt trong ba yu t c bn ca qu trnh sn xut, i tng lao ng , sc lao ng l c s cu thnh nn thc th sn phm. 1.2 c im nguyn vt liu: + Nguyn vt liu l nhng ti sn lu ng thuc nhm hng tn kho, vt liu tham gia giai on u ca qu trnh sn xut kinh doanh hnh thnh nn sn phm mi, chng rt a rng v phong ph v chng loi + nguyn vt lu l c s vt cht hnh thnh nn thc th sn phm trong mi qu trnh sn xut vt liu khng ngng chuyn ho v bin i v mt gi tri v cht lng. + gi tr nguyn vt liu c chuyn dch ton b mt ln vo gi tri sn phm mi c to ra.

Qun l NVL + v mt k thut , ngyn vt liu l nhng ti sn vt cht tn ti di nhiu dng khc nhau , phc tp v i sng l ho nn r b tc ng ca thi tit , kh hu v mi trng xung quanh. + Trong cc doanh nghip sn xut kinh doanh, nguyn vt liu chim t trng cao trong ti sn lu ng v tng chi ph sn xut, to ra sn phm th ngun vt liu cng chim t trng n k. T nhng c im trn cho thy nguyn vt liu c vai tr rt quan trng i vi hot ng kinh doanh sn xut ca cc doanh nghip. iu dn n phi tng cng cng tc qun l nguyn vt liu trong cc doanh nghip sn xut. 2. Yu cu qun l nguyn vt vt liu:

Trong iu kin hin nay, vic s dng hp l v tit kim nguyn vt liu c hiu qu ngy cng c coi trng lm sao cng mt khi lng nguyn vt liu, c th sn xut ra nhiu sn phm nht , c gi thnh h nht m vn bo m cht lng. Do vy cng tc qun l ngun vt liu l vn tt yu , khc quan n cqnf thit cho mi phng thc sn xut kinh doanh. Vic qun l c tt hay khng ph thuc vo kh nng v trnh ca cn b qun l. i vi doanh nghip kinhdoanh vic qun l nguyn vt liu c th xem xt trn kha cnh sau: 2.1 Qun l thu mua: Nhu cu tiu dng x hi ngy cng pht trin khng ngng p ng y buc qu trnh sn xuat kinh doanh ca cc doanh nghip phi c din ra mt cch thng 4

Qun l NVL xun , xu hng ngy cng tng v quy mm, nng cao cht lng sn phm. Chnh v vy cac doanh nghip phi tin hnh cung ng thung xuyn ngun ngun vt liu u vo, p ng kp thi yu cu ca sn xut. Mun vy trong khu thu mua cn qun l tt v mt khi lng , quy cch, chng loi vt liu sao cho ph hp vi nhu cu sn xut cn phi tm c ngun thu nguyn vt liu vi gi hp l vi gi trn thi trng, chi phi mua thp. iu ny gp phn gin ti thiu chi ph h thp gi thnh sn phm. 2.2 Khu bo qun: Vic bo qun ngyn vt liu ti kho, bi cn thc hin theo ng ch quy nh cho tng loi ngyn vt liu ph hp vi tnh cht l ho ca mi loi, vi quy m t chc ca doanh nghip, tranh tnh trng tht thot, lng ph, h hng lm gim cht lng ngun vt liu. + Xut pht t c im nguyn vt liu ch tham gia vo mt chu k sn xut kinh doanh , nguyn vt liu thng bin ng thng xuyn nn vic d tr nguyn vt liu nh th no p ng nhu cu cho sn xut kinh doanh hin ti l yu t ht sc quan trng. Mc ch ca vic d tr l m bo cho nhu cu sn xut kinh doanh lm cho ng nhng cng khoong t lm cho gin on qu trnh sn xut. Hn na doanh nghip phi xy dng nh mc d tr cn thit vi mc ti a v ti thiu cho sn xut xy dng nh mc tiu hao nguyn vt liu trong s dng cng nh nh nh mc hao ht hp l trong vn chuyn v bo qun.

Qun l NVL + Qun l n guyn vt liu l mt trong nhng ni dung quan trng cn thit ca cng tc qun l ni chung cng nh cng tc qun l sn xut ni ring lun c cch nh qun l doanh nghip quan tm n. Mun qun l vt liu cht ch v c hiu qu chng ta cn phi tin hnh v tng cng cng tc qun l cho ph hp vi thc t sn xut ca doanh nghip. 3.Chc nng v nhim v : Trong iu kin cnh tranh gay gt ca nn kinh t thi trng . diu hnh v ch o sn xut kinh doanh, nh lnh o phi thng xuyn nm bt v cc thng tin v thi trng, gi c s bin ng ca cc yu t u vo v u ra mt cch chnh xc y v kp thi. Nhng s liu ca k ton c th gip cho lnh o a ra nhng ch o ng n trong ch o v sn xut kinh doanh. Hn na hch ton k ton noi chung v hch on nguyn vt liu ni ring trong doanh nghip nu thc hin y , chnh xc v khoa hc s gip cho cng tc hch ton tnh gi thnh sn phm c chnh xc t u, ngc li s nh hng n gi tri sn phm sn xut ra. Hch ton vt liu th hin vai tr tc dng to ln ca mnh thng qua cac nhim v sau: +Phi t chc nh gi, phn loi nguyn vt liu ph hp vi cc nguyn tc, yu cu qun l thng nht ca nh nc v doanh nghip nhm phc v cho cng tc lnh o v qun l tnh hnh nhp nguyn vt liu, bo qun nguyn vt liu nhm h gi thnh sn phm. T chc chng t ti khon, s k ton ph hp vi phng php k ton hng tn kho ca doanh nghip ghi 6

Qun l NVL chp phn nh tap hp s liu v tnh hnh hin c v s bin ng ca nguyn vt liu nhm cung cp cho vic tpj hp chi ph v tnh gi thnh sn phm. Gim st v kim tra ch bo qun, d tr, s dng nguyn vt liu nhm ngn nga v s l nguyn vt liu tha, thiu, ng, km phm cht tnh ton chnh xc gi tr vt liu a vo s dng . 4. Phn loi v phng php tnh gi nguyn vt liu: 1.1 Phn loi ngun vt liu: + tin hnh cc hot ng sn xut kinh doanh ca cc doanh nghip phi s dng nhiu loai nguyn vt liu khc nha. Mi loi nguyn vt liu s dng c mt ni dung kinh t v vai tr trong qu trnh sn xut cng khc nhau. V vy qun l tt ngun vt liu i hi phi phn loi c tng loi nguyn vt liu hay ni cch khc l phi phn loi nguyn vt liu. + Phn loi nguyn vt liu l vic sp xp nguyn vt liu theo tng loi, tng nhm cn c vo tiu thc nht nh no thun tin cho vic qun l v hch ton. 1.1.1 Phn loi nguyn vt liu: Cn c vo ni dung kinh t vai tr ca vt liu trong qu trnh sn xut kinh doanh v yu cu qun l ca doanh nghip m vt liu c chia thnh nhng loi sau: + Nguyn vt liu chnh ( Bao gm c na thnh phm mua ngoi) nguyn vt liu chnh l i tng lao ng ch yu cu thnh nn thc th sn phm nh: st, thp, xi mng

Qun l NVL trong nhng doanh nhip xy dng c bn, cc ht nh ,nh tng hp cho cc doanh nghip sn xut nha... i vi na thnh phm mua ngoi vi mc ch tip tc qu trnh sn xut ra sn phm hng ho. + Vt liu ph: L nhng loai vt liu mang tnh cht ph tr trong qu trnh sn xut kinh doanh, vt liu p ny c th kt hp vi vt liu chnh lm tng thmtc dng ca sn phm phc v lao ng ca ngi sn xut( sn ,que hn,...) duy tr hot ng bnh thng ca phng tin hot ng( du nhn, du lau my ...) + Nhin liu: Bao gm cc loi th lng, kh, rn nh xng, du, than ci, hi t phc v cho sn xut sn phm. + Thit bi xy dng c bn: Bao gm cc loai thit b phng tin lp t vo cc cng trnh xy dng c bn ca doanh nghip. + Ph liu: L cc loi vt liu loi ra trong qu trnh sn xut nh g, st, tp vn hc ph liu thu hi trong qu trnh thanh l ti sn c nh. + Ph tng thay th, sa cha: L nhng chi tit, b phn my mng thit b , phng tin vn ti. * Ngoi cch phn loi ngun vt liu nh trn cn c th phn loi cn c vo mt s tiu thc khc nh: + Cn c vo ngun vt liu nhp trong nc, nhp nc ngoi.

Qun l NVL + Cn c vo vo mc ch cng nh ni dung qui nh phn nh cc chi ph vt liu trn cc ti khon k ton vt liu ca doanh nghip c chia thnh nguyn vt liu trc tip dungd cho sn xut, ch to sn phm, nguyn vt liu dng cho nhu cu nh qun l pn xng, bn hng, qun l doanh nghip. 1.1.2 Phn loi cng c, dng c: Do c im hot ng sn xut kinh doanh v

c im ca t liu lao ng nhng t liu sau y khng phn bit gi tr v thi gian s dng vn c coi l cng c, dng c. Cc loi bao b dng ng vt liu, hng ho

trong qu trnh thu mua, bo qun v tiu th. - Nhng dng c ngh bng thu tinh, dy dp chuyn dung lm vic -Cc loi bao b km theo hng ho c tnh gi ring nhng vn tnh gi tr hao mn tr dn vo gi tr boa b trong qu trnh d tr, bo qun hay vn chuyn hng ho. - Cc cng c g lp, chuyn dng cho sn xut. - Cc ln tri tm thi, n gio, cng c trong nghnh xy dng c bn. phc v cho cng tc b cng c dng c ca doanh nghip c chia thnh 3 loi. + Cng c, dng c. + Baob lun chuyn. + dng cho thu. 9

Qun l NVL 1.2 Phng php tnh gi nguyn vt liu nh gi nguyn vt liu l dng thc o tin t xc nh gi tr ca chng theo ng nguyn tc nht nh. Vic nh gi nguyn vt liu nhp xut tn kho c nh hng rt quan trng n vic tnh ng, tnh chi ph nguyn vt liu, vo gi thnh sn phm. Nguyn tc c bn ca k ton nguyn vt liu, cng c, dng c l hch ton theo gi thc t l gi tr vt liu, cng c, dng c phn nh trn cc s sch tng hp, trn cc bng cn i ti sn, cc bo co k ton phi theo gi thc t song do c im ca k ton nguyn vt liu c nhiu chng loi, nhiu loi thng xuyn bin ng trong qu trnhn xut n gin v gim bt khi lng tnh ton ghi chp hng ngy k ton NVL trong mt s doanh nghip c th s dng gi hch ton hach ton. 1.2.1 Gi thc t nhp kho: Tu theo tng ngun nhp m gi tr vn thc t ca vt liu c xc nh nh sau: - i vi vt liu mua ngoi: Gi thc t gm gi mua ghi trn ho n cng vi cc chi ph vn chuyn bo qun, bc xp, phn loi ... vt liu t ni mua v nhp kho trong phn bit NVL mua vo s dng phc v. + HSXKD thuc i tng chu thu Gi tr gia tng, theo phng php khu tr 10%, nhiu liu st thp. + HSXKD chu thu Gi tr gia tng theo phng php trc tip hoc khng thuc i tng chu thu GTGT, n v khng p dng. 10

Qun l NVL - i vi vt liu do doanh nghip t gia cng ch bin th gi tr thc t bao gm: Gi thc t xut kho gia cng ch bin chi ph gia cng ch bin. - i vi vt liu thu ngoi gia cng ch bin gi thc t l gi vt liu xut kho thu ch bin cng vi chi ph vn chuyn bc d n ni thu ch bin cng vi chi ph vn chuyen bc d n ni thu ch bin v t v doanh nghip cng vi s tin phi tr cho n v nhn gia cng ch bin. - n v khc gp vn lin doanh bng vt liu th gi thc t vt liu nhn gp vn lin doanh l gi do hi ng lin doanh quy nh. - Ph liu c nh gi theo c tnh (gi thc t c th s dng c hoc c th bn c ). 1.2.2 Gi thc t xut kho: Khi xut kho dng vt liu k ton phi tnh ton chnh xc gi tr thc t ca vt liu xut cho cc nhu cu, i tng khc nhau. Vic tnh ton gi thc t ca vt liu c th c tnh theo nhiu phng php tu theo tng iu kin v phng php k ton ca tng doanh nghip la chn phng php tnh cho ph hp. a. Tnh theo n gi bnh qun tn u k. n gi bnh qun u k =

Trgi thctvt liutn duk s lng vt liutn duk

Gi thc t vt liu xut kho =

S lng vt liu x xut trong k

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Qun l NVL Tnh theo n gi bnh qun gi - quyn

n gi bnh qun = Gi thc t gi quyn ca vt liu xut kho S lng vt liu tn kho u k tn u k

+ Gi thc t nhp trong k

+ S liu nhp

lng

vt

kho

trong k S lng vt Gi thc t xut kho = liu xut kho x n gi bnh qun gia quyn vt liu xut kho

V c bn hai phng php ny ging nhau v u c u im l n gin tnh ton nhng cn c nhc im: phng php bnh qun gia quyn khi lng cng vic tnh ton nhiu. Phng php tnh theo n gi bnh qun tn u k chnh xc km hn phng php bnh qun gia quyn. b. Tnh theo n gi ch danh. Phng php ny thng p dng i vi cc loi vt liu c gi tr cao, cc loi vt t c chng. Gi thc t vt liu xut kho c cn c vo n gi thc t vt liu nhp kho theo tng l, tng ln nhp v s lng xut kho theo tng ln. c. Tnh theo gi thc t nhp trc - xut trc (FIFO).

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Qun l NVL + Theo phng php ny ta phi xc nh c n gi thc t nhp kho ca tng ln nhp. Sau cn c vo s lng xut, tnh ra gi thc t xut kho theo nguyn tc: tnh theo n gi thc t nhp trc i vi lng xut kho thuc ln nhp trc, s cn li c tnh theo n gi thc t cc ln nhp sau. Nh vy gi thc t ca vt liu tn cui k chnh l gi thc t ca vt liu nhp kho thuc cacs ln mua vo sau cng. + Phng php ny c u im l gi thc t ca vt liu tn kho v vt liu xut kho c tnh ton chnh xc. Nhng khi lng cng vic tnh ton nhiu, v phi tnh ton ring cho tng doanh im vt liu. Ngoi ra do gi c bin ng nn phi ch kh nng bo ton vn kinh doanh. d. Tnh theo n gi bnh qun tn u k v nhp trong k: V c bn phng php nay ging phng php (Tnh gi bnh qun tn u k nhng n gi vt liu c tnh bnh qun cho c tn u k v nhp trong k

n gi u k = t nhp trong k

Gi thc t tn u k + Gi thc S lng tn u k +

S lng nhp trong k Gi thct xut kho c tnh bng cch ly s lng xut kho nhn vi n gi bnh qun u im: n gin, d lm. Nhc im: Cng vic dn n cui thng mi bit tr gi xut lm trm vic tnh ton. 13

Qun l NVL e. Tnh theo gi nhp - xut trc (LIFO). + Theo phng php ny k ton phi xc nh n gi thc t nhp kho ln cui. Sau mi ln lt n nhp trc tnh gi thc t xut kho. Nh vy gi thc t ca vt liu tn kho cui k li l gi thc t vt liu tnh theo n gi ca cc ln nhp u k. + Phng php ny gi thc t ca vt liu xut dng lun st gi c th trng thi im s dng vt liu. Nhng gi vn thc t vt liu tn kho li khng hp l vi ch bo qun vt liu tn kho. f. Phng php h s gi. Trng hp doanh nghip s dng gi hch ton theo di chi tit tnh hnh nhp xut vt liu hng ngy, gi hch ton c th dng ghi s chi tit vt t. Cui thng k ton phi iu chnh theo gi thc t ca vt liu xut kho.
H s gi vt liu = Gi thc t ca + Tr gi vn thc (H) vt liu tn t ca VL nhp trong k + S lng vt liu tn k kho u Tr gi hch ton ca vt liu nhp trong k u k

Sau tnh ra gi thc t xut kho.

Gi thc t vt liu xut = kho Gi hch ton ca vt liu x xut kho H gi s

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Qun l NVL

Tu thuc vo tng c im, yu cu v trnh qun l ca doanh nghip m h s gi c th tnh ring cho tng th, tng nhm hoc cho c loi vt liu ca doanh nghip. Phng php ny khi lng cng vic tnh ton hng ngy s gim p dng thch hp i vi doanh nghip c khi lng hng tn kho ln, nhiu chng loi vt liu. II. Ni dung cng tc qun l ngun vt liu trong doanh nghip: 1. Xy dng nh mc tiu dng: 1.1. Khi nm: Mc tiu dng nguyn vt liu l lng nguyn vt liu tiu dng ln nht cho php sn xut mot n v sn phm hc hon thin mt cng vic no trong iu kin t chc v iu kin k thut nht nh. Vic xy dng nh mc tiu dng vt liu chnh xc v a mc vo p dng trong sn xut l bin php quan trong nht thc hin tit kim vt liu c c s qun l cht ch vic s dng nguyn vt liu. Mc tiu dng nguyn vt liu cn l cn c tin hnh k hoch ho cung ng v s dng vt liu to iu kin cho hch ton kinh t v thc y phong tro thi ua v thc hnh tit kim trong doanh nghip. 1.2 Phng php nh mc tiu dng nguyn vt liu:

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Qun l NVL Phng php nh mc tiu dng nguyn vt liu c ngha quyt nh n cht lng cch mc c xc nh . Tu theo tng c im kinh t k thut v iu kin c th ca tng doanh nghip m la chn phong php xy dng mc thch hp. Trong thc t cc phng php xy dng mc thch hp ca tiu dng vt liu sau y. 1.2.1. Phng php nh mc theo thng k kinh nghim: L phng php da vo 2 cn c: cc s liu thng k v mc tiu dng nguyn vt liu ca k bo co nhng kinh nghim ca nhng cng nhn tin tin ri dng phng php bnh qun gia quyn xc nh, nh mc. u im: n gin r vn dng c th tin hnh nhanh chng, phc v kp thi cho sn xut. Nhc im: t tnh khoa hc v tnh chnh xc. 1.2.2. Phng php thc nghim: L phng php da trn kt qu ca phng th nghim kt hp vi nhng iu kin sn xut nht inhj kim tra sa i v kt qu tnh ton tin hnh sn xut th nhm xc nh mc cho k hoch. u im: C tnh chnh xc v khoa hc hn phng php thng k. Nhc im: Cha phn tch ton b cc yu t nh hng n nh mc v cn phu thuc vo phng th nghim, c th khng ph hp vi iu kin sn xut.

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Qun l NVL 1.2.3.Phng php phn tch: L kt hp vic tnh ton v kinh t k thut vi vic phn tch cc nhn t nh hng ti vic tiu hao nguyn vt liu, chinh v th n c tin hnh theo hai bc Bc 1: Thu thp v nghin cu cc ti liu n mc c bit l v thit k sn phm, c tnh ca nguyn vt liu, cht lng my mc thit b, trnh tay ngh cng nhn... Bc 2: Phn tch tng thnh phn trong c cu nh mc, tnh h s s dng v ra bin php phn u gim mc trong k k hoch. u im: C tnh khoa hc v tnh chnh xc cao, a ra mt mc tiu dng hp l nht. Hn na khi s dng phng php ny nh mc tiu dng lun nm trong trng thi c ci tin. Nhc im: N i hi mt lng thng tin tng i ln ton din vchnh xc, iu ny c ngha l cng tc thng tin trong doanh nghip phi t chc tt. Mt iu r thy khc l mt lng thng tin nh vy i hi phi c i ng s ly thng tinc trnh v nng lc cao nhng d th no i na th y cng l phng php tin tin nht. 2. Bo m nguyn vt liu cho sn trong doanh nghip: m bo ton vn s lng v cht lng nguyn vt liu l mt iu rt cn thit trong doanh nghip v n l ni tp chung thnh phn ca doanh nghip trc khi a vo sn xut v tiu th. 17

Qun l NVL 2.1 Xc nh lng nguyn vt liu cn dng: Xut pht t c im v s a dng ca sn phm v quy trnh sn xut ca mi cng trnh l khc nhau. iu ny cho thy m bo qu trnh sn xut v cht lng sn phm ca cng ty phi s dung mt khi lng vt liu cn dng tng i ln, a dng v chng loi. i vi mi sn phm khc nhau to ln thc th th sn phm l khc nhau. VD: i vi sn xut cu ng th nguyn vt liu chnh l xi mng, st thp, gch . i vi i xy lp khung knh th nguyn vt liu chnh li l Khung nhm, knh ,tn...

(mdk)

Trong : Mkdl khi lng nguyn vt liu d tr u k thoe thc t v k hoch. mk: mc tiu hao nguyn vt liu cho sn xut n v sn phm k k hoch. q
(mck)

Trong : Mck1, Mckk: Khi lng nguyn vt liu d tr cui k theo thc t v k hoch. 2.2 Xc nh lng nguyn vt liu cn d tr: - Tai cc doanh nghip xy dng: cc sn phm ch yu l cng trnh m khi cc cng trnh c khi cng th

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Qun l NVL khi lng nguyn vt liu thng c chuyn thng ti cc cng trnh a vo trc tip thi cng. Tuy nhin trnh s bin ng ca nguyn vt liu nn vic d tr nguyn vt liu l v cng cn thit - Ti doanh nghip c t p dng cc phng php d tr sau:

2.2.1 D tr thng xuyn: D tr thng xuyn l lng d tr nhm m bo qu trnh sn xut din ra lin tc trong iu kin cung ng bnh thng. Lng d tr thng xuyn mi loi tnh theo cng thc: DTtx = Tc Mth Trong : DTtx: Lng d tr thng xuyn. Tc: Thi gian, ngy cung ng trong cc iu kin bnh thng Mth: nh mc s dng( tiu hao trong mt ngy) 2.2.2 Lng d tr bo him: Lng d tr bo him l lng d tr nhm bo m qu trnh sn xu tin hnh lin tc trong i kin cung ng khng bnh thng. xc nh c mc d tr c th da vo cc c s sau: +Mc thit hi vt cht do ngun vt liu gy ra. 19

Qun l NVL + Cc s liu thng k v s ln, lng vt liu cng nh s ngy m ngi cung cp khng cung ng ng hn. + Cc d bo v bin ng trong tng lai. Lng d tr bo him mi loi c th c tnh theo cng thc n gin sau: DTbh = t sl M th Trong : DTbh : Lng nguyn vt liu c d tr thng xuyn t sl kin Mth : nh mc trong mt ngy 2.2.3 Lng d tr ti thiu cn thit: hot ng c tin hnh bnh thng trong mi iu kin doanh nghip c tnh ton, lng nguyn vt liu c d tr ti thiu cn thit bng tng lng d tr thng xuyn v d tr bo him. DTttct = DTtx + DTbh . Trong lng d tr ti thiu cn thit Ngoi ra doanh nghip hot ng theo ma s phi xc nh thm ln d tr theo ma. 2.2.4. D trc theo thi v. D tr theo thi v m bo qu trnh sn xut, kinh doanh tin hnh c lin tc, c bit i vi cc thi :Thi gian cung ng sai lch so vi s

20

Qun l NVL gian gip ht v nguyn vt liu. Cc doanh nghip sn xut theo thi v, nh: thuc l, ma ng, ch... i lng d tr vt t c tnh theo 3 ch tiu: - D tr tuyt i: L khi lng ca tng loi vt t ch yu, biu hin bng cc n v hin vt, nh tn, kg, m, m2... i lng d tr tuyt i rt cn thit, gip cho doanh nghip t chc, xy dng v hon thin h thng kho tng - D tr tng i: c tnh bng s ngy d tr. i lng d tr tng i ch cho thy s lng vt t d tr m bo cho sn xut, kinh doanh ca doanh nghip tin hnh c l in tc trong khong thi gian ca doanh nghip tin hnh c lin tc tng khong thi gian bao nhiu ngy. D tr vt t tng i rt cn thit, gip cho vic phn tch tnh hnh d tr cc loi vt t ch yu trong doanh nghip. D tr tuyt i v d tr tng i c quan h mt thit vi nhau, thng qua ch tiu mc tiu dng (hoc cung ng) vt t bnh qun cho mt ngy m. Nu k hiu: M - D tr tuyt i. t- d tr tng i. m - mc tiu dng vt t cho sn xut trong mt ngy m. Th M = t . m hoc : t = 21

Qun l NVL - D tr biu hien bng tin: L khi lng vt t d tr biu hin bng gi tr, bng tch s gia i lng vt t d tr tuyt i vi n gi mua cc loi vt t. Ch tiu d tr biu hin bng tin rt cn thit cho vic xc nh nhu cu v vn lu ng v tnh hnh cung ng vt t. Phng php phn tch: So snh s lng vt t thc t ang d tr theo tng loi vi s lng vt t cn d tr. Cao qu hoc thp qu u l khng tt. Nu d tr cao qu s gy ng vn. thc cht, d tr l vn cht trong sut thi gian nm ch a vo sn xut. 2.3 Xc nh lng nguyn vt liu cn mua: Cn c vo k hoch sn xut ca thng, qu v s nhu cu vt t c xt duyt phong k hoch sn xut kinh doanh tm kim ngun cung cap thch hp m bo ngun vt liu ng cht lng v s lng, hp l v gi c. 3. Xy dng k hoch mua sm nguyn vt liu: Tu thuc vo lnh vc hot ng nn cn phi xy dng cho mnh mt k hoch mua sm trnh s bin ng t ngt ca nguyn vt liu trong hin ti v trong tng lai. 3.1 Trong hin ti: Phi xy dng mt k hoch cht ch, cn tm hiu k th trng t da ra vic xy dng k hoch mua sm nguyn vt liu l: cn mua nhng g, cn mua u... 3.2 trong tng lai: Da vo kh nng da vo k hoch trong tng lai doanh nghip phi xy dng cho mnh nhng 22

Qun l NVL k hoch cht ch c th khi thi cng cc cng trnh sn xut khng xy ra nhng trng hp thiu nguyn vt liu lm cng vic b ngng tr dn ti gim li nhun cho doanh nghip. 4. T chc thu mua v tip nhn nguyn vt liu. 4.1 T chc thu mua: +Kim tra cht lng ,s lng nguyn vt liu +T chc v bn bi kho ca nguyn vt liu. + T chc sp xp nguyn vt liu 4.2 T chc tip nhn nguyn vt liu: Tip nhn chnh xc s, lng cht lng, chng loi nguyn vt lu theo ng quy nh trong hp ng phiu giao hng, phiu vn chuyn. Chuyn nhanh nguyn vt liu t a im tip

nhn n kho doanh nghip, trnh h hng mt mt . Mt khc cng tc tip nhn nguyn vt liu phi qun trit mt s yu cu sau. +Mi vt t hng ho tip nhn phi y giy t hp l +Mi vt liu tip nhn phi y th tc kim tra v kim nghim +Xc nh chnh xc s lng, cht lng v chng loi + Phi c bin bn xac nhn c hin tng tha thiu sai quy cch.

23

Qun l NVL T chc tip nhn tt to iu kin cho th kho nm chc s lng, cht lng v chng loi vt liu, kp thi pht hin tnh trng thiu ht ca vt liu, hn ch s nhm ln thiu trch nhim c th xy ra. 5. T chc bo qun nguyn vt liu: Mun bo qun nguyn vt liu c tt th cn phi c mt h thng kho bi hp l mi kho phi ph hp vi tng loi nguyn vt liu v vy phi phn loi nguyn vt liu v sp xp nguyn vt liu theo tng kho c iu kin tc ng ngoi cnh hp l. 6. T chc cp pht nguyn vt liu: Cn phi t chc cp pht nguyn vt liu theo ng cc trng trnh ca tng khu sn xut, khu thi cng. Khi cp pht phi lm cc th tc xut kho theo ng chun mc, nh mc v phi lp cc bin bn cc giy t c lin quan ca cng ty vo tng ni dung cp phat. 7. T chc thanh quyt ton: p dng ng, cc ch m nh nc quy nh. Tu thuc vo tnh hnh ca tng doanh nghip nn chn nhng phng php thanh quyt ton ph hp vi thc t ca doanh nghip v nhng phng php c li cho mnh. 8. T chc thu hi ph liu ph phm: Vic thu hi ph liu ph phm tuy khng phi l cng vic quan trng nhng cng rt cn thit. V sau khi vt liu c s dng th vn cn tn ti mt s do b o thi hoc qua s dng song khi doanh nghip bit tn dng vic thu hi cac ph liu th cng rt l cn thit v nhng 24

Qun l NVL phe liu cn c th s dng cho cc khu sn xut khc , v c gi tri s dng khng nh. III. Nhng nhn t nh hng ti cng tc qun l vt liu trong doanh nghip. 1. Nhn t ch quan: +V phng php nh gi vt liu xut kho + V phng php kim nghim Vt liu khi nhp kho. + V m ho vt liu + V cch qun l + V s lng 2. Nhn t khch quan: +Do a bn qun l vt liu + Do S bin ng v gi c vt liu + Do s ph thuc vo tin cng trnh + Do s lng nguyn vt liu, chng loi nguyn vt liu v c tnh l ho. IV. Phng thc s dng hp l tit kim nguyn vt liu 1. Nhng quan im v vic s dng hp l, tit kim nguyn vt liu Cc kho bi m bo vt t cho cc loi cho qu

trnh thi cng trit ngun vt liu a phng. Cn c vo biu cung cp vt liu cn thit cho t-

ng giai on thi cng.

25

Qun l NVL nh mc d ton v d on c ngha quan

trng trong vic h thp gi thnh. 2. Mt s bin php s dng hp l tit kim nguyn vt liu: p dng cac ch xut nhp nguyn vt liu trnh tht thot lng ph nguyn vt liu. + Xy dng nh mc s dng nguyn vt liu c th chnh xc. + Lp s theo ri chi tit nguyn vt liu.

26

Qun l NVL Chng II

Thc trang k ton vt liu cng ty C phn thi b cng nghip v xy dng
I- Qu trnh hnh thnh cng ty c phn thit b cng nghip v xy dng

1- Qu trnh hnh thnh v pht trin ca Cng ty c phn thit b Cng nghip v Xy dng S chuyn i c cu kinh t , t c ch kinh t ho tp trung ln kinh t th trng to cho doanh nghip tr nc ta c iu kin thun li trong vic kinh doanh . S chuyn i ny thi mt lung sinh kh mi cho cc doanh nghip c c hi vn ln pht trin v hp tc vi cc doanh nghip trong v ngoi nc . c khng t cc doanh nghip khng chu ni s khc nghit ca nn kinh t th trng nn khng trnh khi gii th . Nhng cng c nhiu doanh nghip rt nhy bn . Vi s khuyn khch u t ca nh nc , nhiu doanh nghip c phn c thnh lp ph hp vi nn kinh t th trng hin nay , nht l trong qu trnh hi nhp ho ton cu , iu ny lm tng tnh cnh tranh gia cc doanh nghip trong nc v cc thnh phn kinh t khc . C rt nhiu gii php c la chn nhng yu t then cht quyt nh vn l uy tn v kinh nghim ca doanh nghip vi i tc . Vi phng chm trn Cng ty c phn Thit b Cng nghip v Xy dng v ang pht trin tr thnh mt doanh nghip lm n c hiu qu .

27

Qun l NVL c thnh lp vo ngy 16 thng 2 nm 2001 vi chc nng nhn cung cp mua bn cc thit b my mc Cng nghip v Xy dng , bn cnh cng ty cn c cc hng ni ting la chn l nh i din cung cp sn phm c quyn trn lnh th cc nc Vit Nam - Lo - Campuchia . Ngoi ra cng ty cn l i l bn hng cho mt s hng ni ting trong khu vc Chu . 2- Nhng thng tin chung cn bit v cng ty Cng ty c phn thit b Cng nghip v Xy dng giy chng nhn kinh doanh s 0103000247 cp ngy 16 thng 2 nm 2001 do u ban nhn dn thnh ph H Ni , s k hoch v u t phng ng k kinh doanh cp . K t ngy thnh lp cng vi qui m hot ng , ho nhp vi xu hng pht trin trung ca t nc , cng ty c nhiu thnh cng ln trn phng din kinh doanh nh thng mi , xy lp cc kt cu cng trnh , xy dng ng b ti cp III , cu nh trn ng b.... Bng nhng kh nng pht huy nng lc ca chnh bn thn cng ty theo chng ch hnh ngh s 0103000247 . Cng ty tham gia u thu v thi cng nhiu cng trnh xy dng c qui m ln trong c nc , ng thi m rng cc hot ng kinh doanh khc c hiu qu . Cng ty u t nhiu my mc v thit b thi cng hin i ph hp vi cng ngh mi , c hiu qu cao trong cng tc s l nn mng , cng tc b tng vn chuyn .... nh khoan cc nhi , xe vn chuyn b tng , cc loi my o xc i .... L mt doanh nghip kinh doanh hch ton c lp c t cch php nhn , c quyn li v ngha v theo lut nh ,

28

Qun l NVL hot ng theo iu l ca cng ty c phn thit b Cng nghip v Xy dng do hi ng qun tr cng ty ph chun . Cng ty khng cho ch tm vo ci tin cng ngh , thit b thi cng m cn quan tm n xy dng i ng k s k thut cn b qun l gii , i ng cng nhn c tay ngh cao , vi k thut chuyn su . n nay , cng ty c nhng cn b cng nhn c trnh gii thi cng xy dng cc cng trnh cng nghip , dn dng , thu li , cu , ng giao thng .... c bit l nn mng thi cng cc cng trnh , nh my xy dng cc cng trnh dn dng , cng nghip c yu cu k thut , m thut cao . Ch trng ca cng ty l lun lun c gng kin ton cng tc qun l cht lng sn phm v cng trnh ... Bn cnh ta cng khng th khng nhc n nhng kh khn ca cng ty . Trong bi cnh pht trin nn kinh t ca t nc Cng ty c phn thit b Cng nghip v Xy dng cng vu cc doanh nghip trong c nc u c s cnh tranh gay gt do s khc nghit ca th trng , nhy bn th tn ti khng nhy bn th rt d dng b gii th . Do cng ty lun phi i ph vi tnh hnh thanh ton chm khi cng trnh hon thnh nh hng ti ngun vn . Song vi kinh nghim v sc mnh cng vi i ng cn b cng nhn c trnh chun su kt hp vi trang thit b hin i ca cng ty . Cng ty chc chn s khc phc mi kh khn v s khng ngng vn ln ngang bng cc doanh nghip trong khu vc v trn th gii .
II- Chc nng, nhim v ca cng ty C phn thit b cng nghip v xy dng

1- Chc nng 29

Qun l NVL Cng ty C phn thit b Cng nghip v Xy dng c thnh lp vi chc nng nhn cung cp v mua bn cc thit b my mc cng nghip v xy dng ... c u quyn l i din cung cp sn phm c quyn trn lnh th cc nc Vit Nam - lo - Campuchia . Gm mt s thit b my mc sau - PERLIN : Xe ti t 30 - 100 tn . - TUBOSOL : My phun va cm tay , phun vy cm tay . - COIME : Xe bm b tng , xe trn b tng , my bm b tng v my phun vy Rbt. - SUMIMOTO : Cn cu bnh xch 50 - 100 tn . - COUGHI : Trm trn b tng . - PARKER : Trm nghin sng . Ngoi ra cng ty cn lm i l cho cc hng - DAEWOO : Xe ti 15 - 30 tn . - COMEC : Trm ngin sng . - VARISCO : My bm cng xut ln . - Mc - Thi Lan : lu rung DYNAPAC . - BLACKWOOD : Austraulia . - MERCEDES : Vn ti 26 tn . 2- Nhim v Cng ty nhn thu thi cng cc cng trnh : - Dn dng ; - Cng nghip ; - C s h tng giao thng ; - Thu li ; - T vn xy dng ; - Thi cng nn mng cng trnh ;

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Qun l NVL - Xy dng cng trng in n 35KV.... Cng ty khng ngng m rng th trng v cng c thm uy tn kinh doanh bng m hnh sn xut : cng ty - x nghip - i sn xut tng cng v pht huy c tnh ch ng sng to cho cc n v trc tip sn xut , mang li hiu qu kinh t cao , vi i ng cn b nhiu kinh nghim v i ng cng nhn k thut lnh ngh vi trang thit b thi cng hin i . Cng ty c phn thit b Cng nghip v Xy dng t c nhng thnh tu ng khch l . Cng vi thnh qu ny Cng ty c phn thit b Cng nghp v Xy dng vng bc sang th k XX cng to v pht trin cng nn kinh t ca t nc v hi nhp cng nn kinh t trong khu vc cng nh th gii .
III- T chc b my qunBAN GIM cu sn xut kinh doanh l v c C ca cng ty

cNG TY

III.1- T chc b my qun l B my qun l, iu hnh ca Cng ty C phn thit pH GIM C pH GIM C b Cng nghip v Xy dng c t chc C GII VT T kt hp hai hnh THI CNG thc trc tuyn v chc nng. Hnh thc ny ph hp vi cng ty qun l v iu hnh tt qu trnh sn xut trong cng ty qun l v iu hnh tt qu trnh sn xut trong c cu trc tuyn v chc nng, quyn lc ca doanh phng Phng Phng nghip tp trung vo gim c cng Phng ty. ti k hoch t chc c gii chnh S 3 thi cng k ton vt t k ton T chc b my ca cng ty

Trm trn b tng

xng c kh sa cha

i c gii khoan ccnhi thicng t

i xy lp my c in lnh

i xy lp (btng mc,ct 31 pha st ....)

Qun l NVL

III.2ban.

Chc nng, nhim v ca cc b phn, phng

1- Gim c cng ty. Gim c cng ty l i din php nhn ca cng ty , iu hnh mi hot ng ca cng ty theo ng chnh sch v php lut ca nh nc . Chu trch nhim trc php lut v mi hot ng ca cng ty n kt qu cui cng . 2- Ph gim c cng ty Do gm c cng ty b nhim v min nhim . Ph gim c c gim c u quyn iu hnh mt s lnh

32

Qun l NVL vc ca cng ty v chu trch nhim gi kt qa cng vic ca mnh trc php lut v trc gim c . 3- K ton trng cng ty L ngi ng u b my ti chnh k ton gip gim c cng ty ch o, t chc, thc hin cng tc ti chnh k ton thng k. K ton trng cng ty c quyn v nhim v theo iu l k ton trng. 4-Phng t chc hnh chnh Gm trng phng lnh o chung v cc ph phong gip vic . Phng t chc hnh chnh gm c 5 cn b cng nhn , nhn vin c nhim vui tham mu vic cho gim c cng ty v cng tc t chc cn b lao gn tin lng . Ngoi ra phng cn c nhim v bo v cng tc thanh tra , bo v , thi ua v cng tc qun tr hnh chnh ca cc vn phng cng ty . 5-Phng k ton ti chnh Gm trng phng v ph phng gip vic . K ton trng kim trng phng . Phng ti chnh k ton gm 5 nhn vin thc hin chc nng tham mu gip vic cho gim c cng ty trong cng tc qun l ti chnh k ton ca cng ty , hng dn vic kim st , vic thc hin hch ton k ton cc cng trnh .Qun l v theo di tnh hnh s dng vn v ti sn ca cng ty . Thc hin y cng tc ghi chp s sch cc nghip v pht sinh trong ton cng ty . Kim tra xt duyt bo co ca cc n v ph thuc , tng hp s liu lp bo co cho ton cng ty. 6- Phng k hoch thi cng

33

Qun l NVL Do trng phng ph trch v ph phng gip vic . Gm 8 cn b cng nhn vin . Phng c nhim v lp k hoch thi cng cc cng trnh . tham mu cho gim c lp k hoch thi cng theo qu hoc nm cho ton cng ty , xut cc bin php thi cng c li cho cng ty . 7- Phng c gii vt t Do trng phng ph trch v ph phng gip vic . Phng gm 5 cn b cng nhn vin , nhim v thc hin vic cung ng vt t thit b cho nhng cng trnh ang thi cng v lp k hoch vt liu cho cc cng trnh sp thi cng . 8- Cc n v ph thuc Cng ty c cc i ng thi cng , sa cha lp t cc xng c kh , cc trm thc hin thi cng sa cha v xy dng cc cng trnh m cng ty cn thc hin . Cc i trng l ngi c gim c cng ty b nhim v chu trch nhim trc gim c cng ty v mi hot ng ca thi cng v xy dng chu trch nhim v vic km v gim st c cng vic lm i sng ca anh em cng nhn trn cng trng . III.3- T chc b my k ton Cng vi nhim v vai tr ca mnh xut pht t c im ca t chc sn xut v qun l ca cng ty b my k ton c t chc theo hnh thc k ton tp trung, tc l ton b cng tc k ton c thc hin ti phng k ton ti v ca cng ty. Cc t sn xut nhn giao khon ch ghi s sch lu gi ni b, cn cc chng t lin quan phi gi ln phng k ton ti v. Ti y nhn vin k ton s tp hp

34

Qun l NVL s liu ghi s, hch ton chi ph, tnh kt qu kinh doanh, lp cc bo co ti chnh. Phng k ton ti v gm 5 ngi c phn cng nhim v theo chuyn mn. K ton trng: (trng phng k ton) Chu s lnh o ca gim c c nhim v theo di chung ton b hot ng ti chnh c th , kim st qui nh c th ghi chp ban u v lp bo co ti chnh . Nhn xt v nh gi tnh hnh ti chnh ca doanh nghip Cc k ton vin C nhim v hch ton cc khon thu , chi ton cng ty tnh theo ch ti chnh k ton do nh nc v c quan chc nng qui nh . S l cc nghip v k ton trong qu trnh hot ng kinh doanh , qun l vn , phn nh tnh hnh s dng hiu qu cc ngun vn v ti sn ca cng ty . nh k cui thng , qu , nm phng k ton cng ty s tng hp s liu , lp bo co , qua tnh gim c cng ty . Th qu: Thc hin cc nghip v thu, chi tin mt trn c s chng t hp l, hp php kim nhim v bo qun con du cng ty. S 4 S b my k ton ca cng ty C phn thit b Cng nghip v Xy dng

K ton trng 35

Qun l NVL

1- H thng ti khon k ton p dng

K ton vn bng tin phi thu ca khch hng

k ton vt t tsc v tp hp chi ph

K ton cc i thi cng trnh

TH qu

Cng ty p dng h thng ti khon do b ti hnh qui nh Ngoi ra p ng yu cu, cng ty m thm mt s ti khon v cc tiu khon lin quan ph hp vi iu kin c th trong cng tc qun l kinh doanh ca cng ty. 2- Hnh thc s k ton: Hin nay cng ty ang p dng hnh thc k ton chng t ghi s h thng ho thng tin theo hnh thc chng t ghi s. + S k ton tng hp: Bao gm s ng k chng t ghi s v s ci. S ng k chng t ghi s. Dng ng k cc chng t ghi s lp v h thng ho thng tin v cc nghip v kinh t, ti chnh pht sinh, lp chng t ghi s theo trt t thi gian nhm qun l cht ch chng t ghi s lp v phn nh c y nghip v kinh t, ti 36

Qun l NVL chnh pht sinh, khng tht lc hoc b st khi ghi s k ton tng hp. S liu ca chng t ghi s do k ton vin lp chng t ghi s theo s t nhin trong sut nin k ton s ng k chng t ghi s hoc c th ghi theo tng qu. - S ci: l s ti khon cp 1. S ci c th ng thnh quyn hoc t ri, song phi nh s trang s ci v ng k theo quy nh. + S k ton chi tit: Cng c m ra cho tt c cc ti khon cp 1 cn theo di chi tit nh cc hnh thc k ton khc. * K ton trnh by quy trnh tng hp v lp cc bo co ti chnh sau: + Bng cn i k ton: Mu s B01 - DN/TCT. + Bo co kt qu hot ng kinh doanh: Mu s B02 DN/TCT. + Bo co lu chuyn tin t: Mu s B03 - DN/TCT. + Thuyt minh bo co ti chnh: Mu s B09 - DN/TCT. Ngoi ra p ng yu cu qun l ca cng ty cn ban hnh thm cc bo co khc, c tnh qun tr gip cho lnh o cng ty nm c tnh hnh ti chnh, kinh doanh ca cng ty, t xc nh phng hng v ra cc quyt nh trong kinh doanh.

3- Cc chng t s dng + Phiu nhp kho + Phiu xut kho + Phiu thu, chi tin mt 37

Qun l NVL + Th kho + Bin bn kim nghim k thut + Ho n bn hng

S 5 Hnh thc k ton chng t ghi s Chng t gc

S qu

Bng tng hp chng t

Chng t gc

S ng k chng t ghi s

Chng t ghi s

S ci Ghi ch: Ghi hng ngy Ghi i chiu Ghi cui thng Bo co ti chnh Bng cn i pht sinh

Bng tng hp chi tit

38

Qun l NVL III.4- Kt qu hot ng kinh doanh ca cng ty C phn thit b Cng nghip v Xy dng nhng nm gn y . sn xut kinh doanh c hiu qu iu quan trng u tin i vi mt n v chuyn cung ng thit b Cng nghip v Xy dng l phi c ngun hng n nh v phi c nhng n mi thu hoc c nhng k hoch xy dng thng xuyn v lu di . y khng phi l mi m g nhng vi cng ty li l vn quan trng, bi l v khch quan m ni , ho cng vi vic pht trin xy dng ca c nc th ngun cng vic d bo trong nhng nm gn y c xu hng tng . V pha ch quan do u t m rng , nng lc xy dng i hi lng cng vic cng phi tng theo . V vy ngay t nhng nm u lnh o cng ty ch ng tch cc lm vic vi khch hng, vi b Thng mi m bo ngun hng n nh trong c nm . Do cng n vic lm y vi s ch o, iu hnh sn xut su st, bit phi hp cht ch cc bin php qun l vi n by tin lng, tin thng cng tc thi ua nn to ra khng kh thi ua si ni, np lm n khoa hc thc y nng cao nng sut lao ng, cht lnglm vic , hiu qu kinh t. Nhng thnh tu ng k trn c th hin qua bng biu sau :

39

Qun l NVL

Bng 1 (n v tnh 1000 ) Ch tiu Thc hin Thc hin So snh 2001 2002 Chnh T l 7584628 7577719 81521 374441 7121757 3766 8003 lch 10397689 2813007 10367673 2789954 271247 189753 437017 62576 9659409 2537652 11472 7706 24348 16375 37,09% 36,79% 2,5% 0,8% 33.49% 204,62% 204,61%

1- Doanh thu 2- Chi ph - Chi ph bn hng -Chi ph QLDN -Gi vn hng bn 3- Np ngn sch 4- Li nhun sau thu

Qua bng s liu trn nm 2002 so vi nm 2001 doanh thu tng 2813007(nghn ng) tng ng vi t l 37.09 % (nghn ng) chi ph cng tng nhng l doanh thu ln hn lm nh vy c nh gi l tt . Nh vy ta thy vn tng 2537652 (nghn ng) tng ng vi t l 33,49 % l nguyn nhn chnh dn n s tng chi ph ca cng ty cn tm bin php hu hiu gim gi vn hng bn . Np ngn sch nh nc nm 2002 so vi nm 2001 tng 7706 (nghn ng) tng ng vi t l 204,62 % cng ty hon thnh tt thu i vi nh nc .

40

Qun l NVL

S hot ng kinh doanh v mt nguyn vt liu ca cng ty c phn thit b cng nghi v xy dng

Nguyn vt liu phc v cho cng trnh

Nguyn vt liu khc nhp trong nc

Nguyn vt liu khc nhp t nc ngoi

Nhp kho ti cng ty

Cng ty xut nguyn vt liu cho cc i thi cng

Xut bn cho cc doanh nghip thi cng

41

Qun l NVL

Phn iii Thc trng cng tc qun l nguyn vt liu ti cng ty c phn thit b cng nghip v xy dng. I. c im v nguyn vt liu cch phn loi ca cng ty. 1. c im ca nguyn vt liu ca cng ty: Nguyn vt liu ca cng ty l loi r mua, r kim trn th trng mt phn mua trong nc cn mt phn c mua nc ngoi ( Bc them, du my, v cc vt liu ph khc...) nhng d vt liu thu mua ngun nhp no th ni chung khi v n cng ty u khng c php hao ht, thanh ton v vt chuyn theo ng s lng thc t nhp kho vi cht lng quy cch ca vt li hp vi yu cu sn xut, vi k hoch ca phng kinh doanh. - Xut pht t c im v s a dng sn phm v quy trnh thi cng ca mi i thi cng ti cng ty l khc nhau. iu cho thy m bo qu trnh sn xut v thi cng v cht lng ca cc cng trnh ca cng ty phi s dng mt lng vt t tng i ln, a dng v chng loi.

42

Qun l NVL 2. Phn loi nguyn vt liu ca cng ty: ph hp vi c im, yu cu trong qu trnh sn xut ph hp vi c im tc dng ca tng loi nguyn vt liu vi tng cng trnh v gip hch ton chnh xc mt khi lng tng i i ln v a dng v chng loi th vic phn loi nguyn vt liu ca cng ty l v cng kh khn . V mi loi cng trnh cn mi loi nguyn vt liu chnh, ph cu thnh nn cng trnh l khc nhau. Tuy c th cn c vo cng dng ca vt liu trong qu trnh thi cng th nguyn vt liu ca cng ty c chia thnh cc loi nguyn vt liu ch yu. - Nguyn vt liu chnh: l c s vt cht ch yu cu thnh nn cc cng trnh nh: + St + Thp + Xi mng + B tng c sn +Bc thm - Nguyn vt liu ph: Bao gm nhiu loi, chng c tc dng khc nhau lm tng cht lng ca cc cng trnh. + Sn cc loi mu, mc + Que hn, y, t n, ph gia... - Nhin liu: + Du ho + Du my + Du thu lc - Ph tng thay th gm: + Cp pha

43

Qun l NVL + Mt s thit b trong cng ngh thi cng. + Dy xch v c vt. ii. ni dung cng tc qun l nguyn vt liu ti cng ty: Hin nay cng ty gm 100 nguyn vt liu khc nhau c qun l ti mt kho do vy vic qun l vt liu gp nhieu kh khn bi s a dng ca chng loi nguyn vt liu. C loi cng knh r hoen r nh st thp, nhin liu nh xang du v cc loi cht r chy. V vy i hi cng tyc mt h thng kho bi y tiu chun m bo an ton trong qun l. Cng ty C phn thit b cng nghip v xy dng qun l trn kha cnh sau: 1. Trong khu qun l thu mua: Cn c vo k hoch ca thng qu v trn c s nhu cu vt t c xt duyt, phng k hoch sn xut kinh doanh tm kim ngun cung cp thch hp, m bo ngun vt liu ng cht lng v s lng, hp l v gi c. 2. Khu bo qun: Cng ty bo qun nguyn vt liu tng i tt, bo m cht lng nguyn vt liu ng . Tuy kho bo qun cn hn ch v cch xa cng ty nhng cng ty sp xp hp l v gn gng c khoa hc nn khng b h hang v mt mt, thiu ht. 3. Bo m nguyn vt liu trong sn xut kinh doanh: 3.1 Khu d tr nguyn vt liu: Xut pht t c im nguyn vt liu ch tham gia vo qu trnh sn xut kinh doanh, nguyn vt liu lun bin

44

Qun l NVL ng thng xuyn nn vic d tr nguyn vt liu cng ty rt c coi trng - V cng ty c phn thit b cng nghip v xy dng l cng ty sn xut sn phm m sn phm cu yu l cc cng trnh cu, ng c gi tr ln v c cc a bn khc nhau. Nn khi cc cng trnh c khi cng th khi lng nguyn vt liu c chun thng n chn coong trnh tuy nhin trnh s bin ng ca ngun vt liu nn vic d tr nguyn vt liu ca cng ty l rt cn thit. V d: Nhng vt liu chnh trong qu trnh thi cng tuy kh ph bin trn th trng song cng ty vn d tr mt khi lng ln cung ng kp thi cho cc cng trnh

Bng tng hp d tr nguyn vt liu

STT

Tn vt t

M vt n t v

S lng

n gi Thnh tin

45

Qun l NVL tinh

1.

Thp LD SD 295

vn NLT01 Kg D16NLT05 Kg

10.000

4523

45.230.0 00

2 Thp 48*. 23 3. Thp SNG 4. Xi thch mng hong tm 28* ng

8.000

6350 50.800.0 00

NL07

Kg

8.000

4150 33.200.0 0

152* 603 XNHT Kg 15.000 750

11.250.0 00

Nhn vo bng bng tng hp d tr nguyn vt liu ta thy ngun vn lu ng ca cng ty tng oi ln v cng ty b ra mt lng vn tng i ln vo cng tc d tr nguyn vt liu. 3.2 Xc nh lng nguyn vt liu cn dng : Xut pht v s a dng v sn phm v quy trnh sn xut ca mi cng trnh l khc nhau. Nn cng ty phi s dng mt lng nguyn vt lu kh ln. Vic xc nh lng nguyn vt liu cn dng ca cng ty l ht sc quan trng cng ty chi tit vt liu cho tng cng trnh l rt c th 46

Qun l NVL trnh tnh trng lm chem. Tin thi cng v that thot nguyn vt liu. 3.3 Xc nh lng nguyn vt liu cn mua: Cn c vo vo c vo k hoch sn xut ca thng, qu v trn c s nhu cu vt t c xt duyt phong k hoch sn xut kinh doanh ca cng ty hot ng rt tch cc , tm kim cc ngun nguyn vt liu ng v quy cch, s lng, cht lng cung cp hp l kp thi cho cc cng trnh, nn hin tng thiu ht nguyn vt liu v chem. Tin thi cng rt t khi xy ra. 4. Xy dng k hoch mua sm nguyn vt liu: Do cng ty hot ng trn nhiu lnh vc nm gii rc trn ton quc v th k hoch mua sm ca cng ty l rt kh v vy k hoch mua sm nguyn vt liu phi c s kt hp gia cc phong ban v c k hoch lu di. Cng ty c nhng hp ng di hn vi nhng cng ty chuyn cung cp cho xy dng nh cng ty thp v vt liu xy dng Simeo v nhng cng ty vt liu khc. Vic ny nhm trnh hin tng gi nguyn vt liu trn th trng thay i v bin ng khi khan him. 5. T chc tip nhn nguyn vt liu: Cng ty tin hnh tip nhn nguyn vtliu tng i tt. Vic tip nhn chnh xc s lng, chng loi nguyn vt liu theo ng hp ng giao hng, phiu vn chuyn nn khng c trng hp tht thot nguyn vt liu v c nhng vt liu khng ng quy cch v phm cht. Cng ty tin hnh chuyn nguyn vt liu nhanh t a im nhn n kho doanh nghip nn trnh c s h

47

Qun l NVL hang mt mt. Mt khc cng ty p dng y cc tiu thc sau khi c vic tip nhn nguyn vt liu: + Mi vt t hng ho u phi c giy t hp l + Mi vt liu tip nhn phi th tc kim tra v kim nghim + Kim tra, Xc nh chnh sc s lng, cht lng v chng loi + Phi c bin bn xac nhn c hin tng tha thiu, hng sai quy cch Vi nhng quy nh c p dng trn nn to iu kin thun li cho th kho mi khi xut nhp v kim k v trnh c tht thot nguyn vt liu ca cng ty. 6. T chc cp phat nguyn vt liu: Cng ty t chc cp pht nguyn vt liu theo ng trng trnh ca cng trnh, mi khi cp pht cng ty thng p dng y cac th tc xut kho theo ng chun mc ca cng trnh v lp cc bin bn v giy xac nhn ca cng ty vo cc cng trnh c cp pht. 7. T chc thanh quyt ton nguyn vt liu: V cng ty C phn thit b cng nghip l cng ty Kinh doanh thit b v xy dng cc hng mc coong trnh, nn vt liu mua v a s l c chuyn thng n trn cng trnh ang c thi cng. Tuy nhin cng c mt s vt liu c nhp vo kho cng ty d tr nhm trnh trng hp khan him hc bin ng gi ca vt liu. Cng ty t chc nguyn vt liu theo cc phng php sau. i vi trng hp thanh quyt ton khi mua v:

48

Qun l NVL + Tr ngay bng tin mt + Tr bng tin tm ng + Tr chm.. 8. T chc thu hi ph liu ph phm: Ph liu thu hi ca cng ty ch yu l nhng sn phm m sau khi thi cng nhng vn cn st li song gi tr s dng cng khng t. Nhng ph liu ca cng ty c th l v bao xi mng, st vn, thp vn... C th s dng vo cc cng vic hu ch nh che ma cho b tng, lt khun c ct , ngoi ra chng cn c nhp li kho s dng cho nhng vic khc v cng c th c bn ra ngoi ti xut(s dng)> Hin nay s cng trnh cng ty ng thi cng l nhiu, nn tnh tng gi tr thu hi ph liu l kh ln v cng ty tn dng c ngun ph liu ny. Do vy cng ty phn no tit kim c chi ph nguyn vt liu, gim chi ph v h gi thnh sn phm. III. cng tc qun l nhp kho nguyn vt liu i vi vi bt c mt loi nguyn vt liu no khi nhp kho, xut kho cng ty u lp chng t ng th tc k ton y , kp thi v chnh xc v theo ng ch ca nh nc ban hnh. * Th tc nhp kho. - Theo ch k ton quy nh tt c cc nguyn vt liu nhp kho cng ty u phi tin hnh lm th tc nhp kho - Khi nguyn vt liu v n cng ty, ngi chu trch nhim mua vt liu c ho n bn hng( do ngi bn giao cho) T hoa n , th kho vo s ci chnh ca kho vt t.

49

Qun l NVL Th kho l ngi c trch nhim kim tra v s lng, chng loi, quy cch v cht lng. Sau th kho k vo s ci chng minh s vt liu c nhp, ho n c chuyn ln phng k ton, k ton vin kim tra chng t v vit phiu nhp kho sau th kho k vo phiu nhp, ghi vo th kho. Phiu nhp kho c lp thnh 3 lin c y ch k ca k ton, th kho, ngi mua hng, th trng n v. Lin 1: Phng k ton lu li Lin 2: Giao cho th kho ghi vo th kho Lin 3: Giao cho ngi mua thanh ton Mu 05-VT Bin bn kim nghim vt t Ngy... thng... nm... Bin bn kim nghim gm: ng: Phm Minh Tun........................ Trng ban ng: Nguyn Thanh.......................... Bnh. U vin B : L Thu Hng............................... U vin kim nghim nhng loi vt t sau: 1. Thp vn LD D16 SD295. 2. Xi mng PC30. Kt lun: Cc loi vt t trn u ng quy cch , phm cht v s lng: Vt t trn t tiu chun nhp kho U vin ( k) Trng ban ( k)

50

Qun l NVL

i vi vt liu nhp kho, cng ty nh gi theo gi vn thc t. cng ty c phn thit b cng nghip v xy dng, vt liu ch yu l mua ngoi, hoc kim k pht hin tha. a. Trng hp nhp kho vt liu mua ngoi: Tr gi vn thc t (nu c) Vt liu nhp kho ho n = Gi mua ghi trn + Chi ph

C th: + Trng hp mua nguyn vt liu c ho n GTGT Do cng ty np thu GTGT theo phng php khu tr nn i vi vt liu mua v c ho n GTGT th gi vn thc t ca nguyn vt liu nhp kho l gi mua( cha c thu GTGT) cng (+) chi ph mua (nu c). V d: Theo ho n GTGT S 088437 Ngy 15/ 6/ 2002 Bt sn. Gi mua ghi trn ho n (cha c thu GTGT)l 27.936.000. Chi ph vn chuyn n kho cng ty l do bn bn chu. Nh vy: Gi vn thc t ca 36 tn xi mng nhp kho l 27.936.000 +Trng hp mua vt liu c ho n bn hng:

51

Qun l NVL i vi ho n bn hng khng tch ring phn thu GTGT th gi vn thc t ca nguyn vt liu nhp kho l tng gi thanh ton cho ngi bn. V d: Theo ho n ngy 10/6/2002 mua 15 b bu long tc k ca ca hng vt liu xy dng Thn An, tng gi thanh ton l 1.750.000 ng Vy gi vn thc t ca vt liu nhp kho l: 1.750.000 ng b. Trng hp kim k pht hin tha: Gi vn thc t ca vt liu nhp kho s c xc nh bng cch ly s lng vt liu pht hin tha nhn vi n gi ca vt liu cung loi. n v: 01- VT a ch: TC/ Q/ CKT Ngy 1 thng 11 nm 1995 Ca b ti chnh H tn ngi giao hng: ng on Minh Hi ..... Theo: s 09 ngy 07 thng 6 nm 2002 ca Nhp kho: ... Gia lm do anh Long ph trch.................. ST T A Tn nhn, M s hiu, quy cch phm cht vt t B C VT S lng n gi 2 3 Thnh tin 4 Ngy 10 thng6 nm 2002 Q s: 1141Phiu nhp kho Mu s:

52

Qun l NVL

1. 2.

Thp 48*23

ng NLT0 5 XMHT

Kg Kg

1000 40.00 0

1000 40.00 0

6.350 6.350.000 776 31.040.00 0

Xi mng HT

Cng:

37.390.00 0

Nhp ngy 10 thang 6 nm 2002 Ngi giao hng Th kho Th trng n v

- Th tc xut kho : Mc tiu ch yu xut ding nguyn vt liu ti cng ty l nhm phc v cho qu trnh sn xut cc i trng cho cng tc qun l cng ty phc v cho qu trnh thi cng cng trnh . Sau khi c k hoch v sn xut v cn c vo yu cu ca vt t cc cng trnh : Hng thng phng k hoch sn xut v thi cng s np k hoch nh mc xut vt t trong thng cn c vo k ton vit phiu xut kho cho ngi lnh vt t xung kho lnh . Tuy nhin trong thc t m bo s linh hot trong qu trnh thi cng trnh tnh trng mt thi gian phi qua nhiu khu khng p ng kp thi nguyn vt

53

Qun l NVL liu phc v cho qu trnh thi cng phi m bo ng th tc xut kho Phiu xut kho c lp 3 lin : + Lin 1 : phng k ton lu + Lin 2 : th kho s dng ghi vo th kho v s chuyn ln phng k ton phiu xut kho . + Lin 3 : giao cho ngi lnh vt t Khi vit phiu kho , k ton ghi vo ct s lng cn ct n gi v thnh tin s c k ton ghi vo cui thanh trn c s bng n gi ca tng loi nguyn vt liu . Hin nay cong ty tnh gi nguyn vt liu xut kho nh sau : Cng ty c phn thit b CN v XD ng k vi c quan chc nng l xut kho theo phng php nhp trc xut trc V d : t s chi tit xi mng PC 30 ( Kho cng ty ) + Tn kho 01/06 l 4000 Kg , n gi 772/Kg s tin l 3.008.800 + Nhp kho 08/06 36.000 Kg , n gi 775.5/Kg , s tin l 27.918.000 + Nhp kho 10/06 l 40.000Kg , n gi 776/Kg s tn l 31.020.000 + Xut kho ngy 15/6 l 35.000Kg + Xut kho ngy 24/6 l 38.000Kg Ta c: Tr gi vn thc t ca vt liu xut kho ngy 15/6 l : = (4.000 x 772 ) + (31.000 x 775,5) = 27.128.500 thng 06 nm 2002 ta c ti liu nh sau :

54

Qun l NVL Cn : 5.000 x 775,5 = 3.875.000 Tr gi vn thc t ca vt liu xut kho ngy 24/6 l ; = (5.000 x 775.5) + (33.000 x 776) = 29.483.000 Tn : 7.000 x 776 = 5.432.000

55

Qun l NVL n v: 01- VT a ch: TC/ Q/ CKT Ngy 1 thng 11 nm 1995 Ca b ti chnh H tn ngi nhn hng: B Hoa ..... L do xut kho : Thp + xi mng thi cng Xut ti kho: ... Gia lm do anh Long ph trch.................. ST T Tn hiu, cch A 1. 2. cht vt t B Thp 48*23 Xi mng HT nhn, M s quy phm C D Kg Kg 1 800 35.00 0 2 800 35.00 0 3 776 6350 4 27.160.00 0 5.080.000 VT S lng n gi Thnh tin Ngy 15 thng6 nm 2002 Q s: 1141Phiu Xut kho Mu s:

ng NLT0 5 XMHT

Cng:

32.240.00 0 Nhp ngy 15 thng

6 nm 2002

56

Qun l NVL

Ph trch cung tiu v

Th kho

Th trng n

57

Qun l NVL

Phn IV Mt s kin nhm nng cao hiu qu qun l nguyn vt liu ti cng ty c phn thit b cng nghip v xy dng (CMS) I - C s khoa hc ca kin ngh 1- nh gi cng tc qun l nguyn vt liu cng ty Cng ty c phn thit b cng nghip v xy dng (CMS) l cng ty mi c thnh lp xong c ch ng th trng trong nc v nc ngoi i vi mt doanh nghip kinh doanh v xy dng nh cng ty , trong nhng vn c quan tm hng u l khng ngng tit kim chi ph . Trong hot ng sn xut kinh doanh ca cng ty , chi ph nguyn vt liu l mt yu t chim t l ln trong qu trnh hon thin ngng cng trnh . Do vy tng cng qun l nguyn vt liu l mt vn quan trng gp phn tit kim trnh tht thot nguyn vt liu . 1.1- Nhng thnh tch t c Ti cng ty cng tc qun l nguyn vt liu c thc + Thu mua + Bo qun + D tr + S dng Vic lm ny gp phn tch cc trong qu trnh thi cng . Mc d vi khi lng tng i ln , chng loi kh a hin tng i cht ch v c hiu qu trong tng khu :

58

Qun l NVL dng nhng cng ty vn m bo cung cp y v kp thi nguyn vt liu trong tin trnh sn xut thi cng . 1.2- Nhng mt cn tn ti Bn cnh nhng u im t c trong cng tc qun l nguyn vt liu ca cng ty , nhng cng khng trnh khi nhng kh khn vng mc , nhng tn ti cn khc phc , l xy dng h thng kho tht tt nhm mc ch m bo cht lng cho nguyn vt liu . Phi t chc kim tra cht ch trong khu nhp , xut nguyn vt liu . II- Mt s kin ngh xut nhm nng cao hiu qu cng tc qun l nguyn vt liu ti cng ty C phn thit b cng nghip v xy dng . 1- V pha doanh nghip Sau mt thi gian ngn thc tp ti cng ty c phn thit b cng nghip v xy dng cng vi kin thc c hc em mnh dn a ra kin ca mnh nhm gp phn hon thin hn na cng tc qun l nguyn vt liu ti cng ty . 1.1- Trc mt Cng ty c th xy dng mt h thng kho bi hp l hn na cho c im nguyn vt liu ca cng ty c c im cng knh tn nhiu din tch v c nhin liu d chy . Mi chng loi nguyn vt liu cn t ti mt kho nh , ring bit chng xc tc ln nhau gy hao ht v mt phm cht . Cng ty cn ch trng hn na vic kim tra cht lng nguyn vt liu trc khi nhp kho . C th ni nguyn

59

Qun l NVL vt liu c mi vi cht lng cao ph hp vi yu cu thi cng c th c tc ng tch cc n cht lng cng trnh t gp phn tch cc vo vic tit kim nguyn vt liu . Tuy nhin trong thc t cho thy cng ty cha lp ring mt phng kim tra cht lng nguyn vt liu . Do thc t trn em thy cng ty cn phi c mt i ng cn b kim tra cht lng nguyn vt liu . Khi nguyn vt liu v n cng ty s c kim tra v chng loi cc ch tiu k thut ca nguyn vt liu phhp vi yu cu ca thi cng . Trc khi nhp kho vic kim tra s gip gim bt c cng vic m s ci chnh di kho tr nn n gin v trnh c tnh trng vng vo trong th tc nhp kho m bo cho tin trnh thi cng . Hn na n s m bo tnh khch quan , nguyn vt liu v nhp kho s ph hp vi thit k v yu cu ca sn xut , cng c hn v cng tc qun l nguyn vt liu ti cng ty . Cng ty nn hon thin hn na trong vic phn loi v lp s doanh im vt liu . Vic phn loi nguyn vt liu c tnh khoa hc v hp l s m bo cho vic qun l nguyn vt liu c thun tin . T thc t cho thy cng ty cn hon thin vic phn loi nguyn vt liu trn c s sau . + Tt c nhng nguyn vt liu cng cng dng , vai tr c xp vo mt loi . + Nguyn vt liu chnh . ph . ph tng thay th mi loi phi c s sch theo di ring , chi tit trn s k ton .

60

Qun l NVL + Trong mi loi cn c vo tnh cht ly , ho ca vt liu m a ra cc nhm v k hiu tng th vt liu trong nhm ph hp . ng thi phc v cng tc qun l nguyn vt liu ti cng ty cn thit m s danh im vt liu phc v cho nhu cu qun l cng ty . Trong vic m ho vt liu theo th t trn danh im l rt quan trng . Thay i s danh im nguyn vt liu ch sau : S danh im nguyn vt liu K hiu Nh Danh m 101 im 1521 15211 1521101 1521102 102 152102 1521021 1521022 103 152103 Tn nhn hiu quy n v n gi cch NVL Nguyn vt liu chnh St St 14 A1 St 18 A1 Nguyn vt liu ph Ph gia Cht xc tc Xng du tnh Ghi ch

1.2- Lu di: Do s bin ng v gi c nguyn vt liu l tng i ln v vy cng ty nn tm nh cung cp n nh( k c trong v ngoi nc ) nhm h thp chi ph nguyn vt liu u vo. Ngoi ra nn tm bin php lm gim mc bin ng gi mua nguyn vt liu. 61

Qun l NVL Tm ngun cung cp vt liu n nh, tm kim Cp nht cc thng tin v t gi i ra ngoi t vit

bn hng tin cy. nam ng nhm to iu kin nm bt c c hi, tnh hnh thc t c ngun nguyn vt liu u vo vi gi tr nguyn vt liu hp l m cht lng vn cao, phc v tt cho qu trnh sn xut kinh doanh. 2. V pha c quan nh nc: Qua thi gian thc tp tai cng ty vi lng kin thc m em c tm hiu em c mt s kin ngh vi c quan nh nc nhm xem xt v i su tm hiu to iu kin cho doanh nghip hn na. 2.1 V pha trc mt: cc cp c quan nh nc cn quan tm hn na ti cng vic sn xut kinh doanh, kim tra n c nhng k hoch m cng ty ra nhng cha t yu cu... 2.2 Lu di: Cc cp c quan nh nc nu nhn thy cng vic sn xut kinh doanh l tt nn tng cng u t to iu kin cho cng ty ngy cng mnh v to iu kin cho doanh nghip c tip xc vi cc bn hng nc ngoi c nhiu hn. * Cc kin xut trn c a ra nhm mc ch phn no lm gim nhng hn ch, pht huy nhng u im trong cng tc qun l nguyn vt liu m bo theo ng ch ca k ton hin hnh v ph hp vi tnh hnh thc t ca cng ty. Vic hon thin cng tc qun l nguyn vt liu s cung cp cc iu kin c th th thun li gip cho gim c v

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Qun l NVL cc phong ban cng ty ra nhng mc tiu phn u nhm t hiu qu cao. em li li ch cho nn kinh t quc dn, li nhun cho cng ty, nng cao mc sng ca cn b cng nhn vin.

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Qun l NVL

Kt lun Mt ln na cn khng nh qun l nguyn vt liu c tc dng to ln trong vic qun l kinh t. Thng qua cng tc qun l nguyn vt liu gip cho cng ty qun l ngyn vt liu an ton phng nga hin tng mt mt , lng ph nguyn vt liu, tng tc chu chuyn vn lu ng, t tng cng tch lu vn. Va mang tnh khoa hc va mang tnh ngh thut qun l pht huy tc dng nh mt cng c sc bn c hiu lc phc v yu cu qun l kinh doanh trong iu kin n kinh t thi trng hin nay. Qua thi gian tm hiu ti cng ty C phn thit b cng nghip v xy dng em thy cng tc qun l nguyn vt liu l cng c c lc gip lnh o cng ty nm bt tnh hnh v ch o sn xut, qun l vt liu c m bo phn nh chnh xc tnh hnh thu mua vt liu , s dng v d tr th lnh o cng ty mi c bin php ch o ng n. Sau mt thi gian ngn thc tp ti cng ty nm bt c tm quan trng ca cng tc qun l nguyn vt liu i vi cng tc lnh o ca cng ty em mnh gin tm hiu nghin cu thy c nhng u ddim cn pht huy> Nhng mt tn ti cn khc phc nhm gp phn hon thin cng tc qun l nguyn vt liu ni ring v cng tc qun l ni chung. Thi gian thc tp tai cng ty tuy c hn ch nhng gip em rt nhiu trong vic cng c li kin thc hc vn dung vo thc t.

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Qun l NVL t c iu ny em c s gip nhit tnh cc cn b cng nhn vin ca cng ty ng thi nh s ch bo tn tnh ca thy gio Trn Mnh Hng . Tuy nhin bo co thc tp ca em cn c nhng kh khn khch quan nn khng trnh khi thiu st. Do vy em rt mong s gp ca thy gio cng cc cn b cng nhn vin cng ty em hon thin hn na bo co thc tp v ti em nghin cu.

Ti liu tham kho

1. Gio trnh thng k doanh nghip( Trng C KT KTCNI) 2. Gio trnh qun tr doanh nghip ( Trng C KT KTCNI) 3. Gio trnh phn tch hot ng kinh doanh( NXB Thng k trng H TC- KT )

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