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Phng
1.1. Lch s hnh thnh v pht trin ca cng ty c phn vt t nng nghip
v xy dng Hi Phng
1.1.1. Gii thiu chung
Cc thng tin c bn v cng ty hin nay nh sau :
- Tn giao dch Ting Vit : Cng Ty C Phn Vt T Nng Nghip V Xy
Dng Hi Phng.
- Tn giao dch bng Ting Anh : HAI PHONG AGRICULTURAL
MATERIALS AND CONSTRUCTION CO.
- Tr s chnh Cng ty: S 125 Trn Thnh Ng, Qun Kin An, TP. Hi Phng
- in thoi: 31-3790379, 3876290, 3876625 .
- Fax: 31-3876625 .
- M s thu : 0200116918
- Email : hamexcoheadoffice@vol.vnn.vn
1.1.2. Lch s, qu trnh pht trin
- Vo nm 1960, cng ty c thnh lp vi tn gi l Cng ty t liu sn xut
nng nghip Hi Phng, c tr s lm vic pha Ty Nam thnh ph, ti s
125 Trn Thnh Ng, qun Kin An, Tp.Hi Phng.
- Sau mt thi gian hot ng do yu cu ca t chc, n thng 7 nm 1969 B
Nng nghip c Quyt nh s 33/Q i tn Cng ty thnh Cng ty vt t
nng nghip cp II Hi Phng.
- Thng 4 nm 1979, thc hin ch trng ca UBND thnh ph Hi Phng v
ca Trung ng v vic thc hin m hnh cp huyn l cp kinh t hon chnh
th cc trm vt t nng nghip trc thuc cng ty c bn giao v huyn
thnh, cng ty i tn thnh Cng ty i l cung ng vt t nng nghip (cng
ty vt t cp III do huyn thnh qun l).
- Tuy nhin cng ty hot ng thiu hiu qu, vic thua l, tht thot hng ho
lun xy ra. Do , cng vi s thay i c ch tp trung, quan liu bao cp
sang c ch th trng c s qun l iu tit ca Nh nc nn thng 8 nm
1999 UBND thnh ph c Quyt nh s 680/Q UB v vic kin ton sp
2009
2010
2011
2,580,000
2,850,000
3,000,000
ngi/thng
- V ngun vn
Bng 2 : Ch tiu v tng ti sn (tng ngun vn) ca cng ty qua cc nm gn
y nh sau :
n v VND
Nm
Gi tr ngun vn ( ti sn)
73,525,205,379
2013
61,173,929,697
2014
47,851,356,471
2015
C th thy vi ch tiu gi tr ngun vn( ti sn) cng ty c phn vt t nng
nghip v xy dng Hi Phng c th coi l doanh nghip va theo iu 3 ngh
nh s 56/2009/N-CP ca Chnh ph v tr gip pht trin doanh nghip nh
v va.
1.2.3. Mt s ch tiu kinh doanh
Mt s ch tiu phn nh kt qu kinh doanh ca cng ty
Bng 3 : 1 s ch tiu phn nh kt qu kinh doanh giai on 2009-2011
n v VND
Ch tiu
Nm 2009
Nm 2010
Nm 2011
75,389,278,101
997,155,280
1,242,378,223
1,869,231,360
249,288,820
310,594,556
467,307,840
747,866,460
931,783,667
1,401,923,520
99,588,671,800 131,355,194,214
thu
Thu thu nhp DN phi
np
Li nhun sau thu
Nm 2013
Nm 2014
Nm 2015
196,377,348,10
4
162,677,495,76
7
90,548,026,334
145,087,352
390,105,539
552,010,665
91,759,991
127,714,043
thu
Thu thu nhp DN phi
np
Li nhun sau thu
145,087,352
298,345,548
424,296,623
Nguyn tc ghi nhn hng tn kho: Hng tn kho c ghi nhn theo gi
gc c quy nh c th cho tng loi vt t, hng ha.
Phng php tnh gi tr hng tn kho: Gi tr hng tn kho cui k c
tnh theo phng php gi gc c quy nh c th cho tng loi vt t
hng ha
Phng php hch ton hng tn kho: Theo phng php k khai thng
xuyn.
+Phng php tnh khu hao TSC: phng php khu hao ng thng.
Chng t k ton
Bng k
Nht k- Chng
t
S , th KT chi
tit
S ci
Bng tng hp
chi tit
BCTC
tng hp chi tit c lin quan v ly s liu tng cng ca cc Nht k - Chng
t ghi trc tip vo S Ci.
i vi cc chng t c lin quan n cc s, th k ton chi tit th c
ghi trc tip vo cc s, th c lin quan. Cui k, cng cc s hoc th k ton
chi tit v cn c vo s hoc th k ton chi tit lp cc Bng tng hp chi
tit theo tng ti khon i chiu vi S Ci. S liu tng cng S Ci v
mt s ch tiu chi tit trong Nht k - Chng t, Bng k v cc bng tng hp
chi tit c dung lp bng cn i pht sinh v cc bo co ti chnh khc..
Hnh thc Nht k chng t m cng ty p dng ph hp vi quy m sn
xut kinh doanh ca cng ty v kh nng ca cn b k ton. y l hnh thc
k ton c xy dng trn c s kt hp cht ch gia k ton tng hp v k
ton chi tit gip cho vic kim tra s liu ca Cng ty c tin hnh thng
xuyn, ng u trong tt c cc phn hnh k ton, mt khc m bo vic
phn nh s liu c chnh xc, kp thi nhy bn vi yu cu qun l ca
cng ty.
- Cc loi s sch s dng :
+Nht k chng t
+Bng k
+S ci
+S hoc th k ton chi tit
- Cc loi chng t s dng :
+ Vi tin t c phiu chi, phiu thu, giy ngh tm ng, giy thanh ton tm
ng, bin bn kim k qu, giy ngh thanh ton, ...
+ Vi hng tn kho c phiu nhp, xut kho, bin bn kim nghim vt t, ...
+ Vi ti sn c nh c bin bn thanh l, bin bn giao nhn, bin bn kim
k, ...
- H thng bo co bao gm :
+Bng cn i k ton (mu s B01-DN)
+Bo co kt qu kinh doanh (mu s B02-DN)
+Bo co lu chuyn tin t (mu s 03-DN)
+Thuyt minh bo co ti chnh (mu s B09-DN)