Mau de cuong-Bao cao Tong hop-Chinhquy
Transcript of Mau de cuong-Bao cao Tong hop-Chinhquy
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DANH MC CC K HIU VIT TT
Cng ty Cng ty C phn Cavico Vit Nam Khai thc m v Xy d
MCV Tn tt ca Cng ty C phn Cavico Vit Nam Khai thc m
HC i hi ng c ng
HQT Hi ng qun tr
TSC Ti sn c nh
C phiu C phiu Cng ty C phn Cavico Vit Nam Khai thc m
iu l iu l T chc v hot ng Cng ty C phn Cavico V
hai thc m v X d nCBCNV Cn b cng nhn vin
TN - KCS Th nghim - Kim tra cht lng sn phmTBVT Thit b vt t
QLTBVT Qun l Thit b vt t
MC LC
DANH MC BNG BIU
DANH MC S
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LI M U
Nn kinh t Vit Nam ang bc vo nhng giai on pht trin, tng trng nhanh.
Cc ngnh cng nghip, i sng pht trin cao, v i i vi l vic s dng nng
lng, in ngy cng nhiu. Ngnh khai thc m v xy dng trong xu th hin nayang v cng quan trng. Ko theo vic ra i rt nhiu cng ty khai thc khong sn,
xy dng cc cng trnh thy in . 1 trong s cng ty hot ng trong ngnh ngh l
cng ty Cavico Mining .Cavico mining ang a dng ha ngnh ngh khi m h cn
pht trin thm ngnh xy lp in th, kinh doanh cu cng......... Sau hn 1 thng c
n thc tp v kho st thc t ti phng Ti v ca Cng ty Cavico mining, em tm
hiu, thu thp c mt s thng tin c bn v cng ty cng nh v phng ti v v cntc k ton ti y tng hp v vit Bo co thc tp tng hp. Bo co gm 3 phn
chnh l:
Phn 1: Tng quan v c im kinh t - k thut v t chc b my qun l ho
ng sn xut kinh doanh ca Cng ty Cavico mining
Phn 2: T chc b my k ton v h thng k ton ti Cng ty Cavico mining.
Phn 3: Mt s nh gi v tnh hnh t chc hch ton k ton ti Cng ty
Cavico mining
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PHN 1: TNG QUAN V C IM KINH T - K THUT V T
CHC B MY QUN L HOT NG SN XUT KINH DOANH CA
CNG TY
LCH S HNH THNH V PHT TRIN CA CNG TY
Gii thiu v cng ty
Tn Cng ty: Cng ty C phn Cavico Vit Nam Khai thc
M v Xy dng
Tn ting Anh: Cavico Viet Nam Mining and Construction joint
stock company
Tn vit tt: CVCM., JSC
Vn iu l ng k: 120.610.060.000 ng (Mt trm hai
mi t su trm mi triu su mi nghn ng)
Vn iu l thc gp: 120.610.060.000 ng (Mt trm hai mi t su trm m
triusu mi nghn ng)
Tr s chnh: Tng 08, Ta nh Sng , ngPhm Hng, x M nh, huyn T Lim, H Ni
.
in thoi: (84-4) 7854186
Fax:
E-mail: Website
(84-4) 7854184
inf o@cavi c o m c.c o m
www.c avi c o m c.c o m
mailto:[email protected]:[email protected]://www.cavicomc.com/http://www.cavicomc.com/http://www.cavicomc.com/http://www.cavicomc.com/mailto:[email protected] -
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Giy chng nhn KKD: S 0101986607 ng k ln u ngy
13/06/2006, ng k thay i ln th 07 do S K hoch v u t thnh ph
H Ni cp ngy 03/06/2010.
Ngnh ngh kinh doanh ca Cng ty:
Bc xc t v khai thc m;
Xy dng cng trnh giao thng, thy li;
Xy lp in n 35 KV;
Kinh doanh khch sn, nh hng (khng bao gm kinh
doanh phng ht
Karaoke, v trng, qun Bar);
i l mua, i l bn, k gi hng ha;
Dch v cho thu my mc xy dng;
Xy dng cng trnh ngm
Thi cng cu cng.
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1.1.1Lch s hnh thnh:
Cng ty TNHH Cavico Vit Nam Khai thc M v Xy dng c Ch tchHi ng
Qun tr Cng ty C phn u t v Xy dng Vit Nam k quyt nh thnh lp
ngy
26/03/2002.
- Ngy 10/04/2002, Cng ty c S K hoch v u t H Ni cpgiy chng nhn ng k kinh doanh cng ty trch nhim hu hn mt thnh
vin vi lnh vc kinh doanh ch yu l khai thc m v xy dng cc cng
trnh giao thng, thy in
- Sau gn 04 nm hot ng v pht trin, ngy 13/6/2006, Cng ty chnh
thc chuyn i thnh Cng ty c phn Cavico Vit Nam khai thc M v Xydng. Qu trnh c phn ha c tin hnh nh sau:
Cng ty TNHH Cavico Vit Nam khai thc m v xy dng l Cng ty
TNHH mt thnh vin thuc s hu ca Cng ty c phn xy dng v u t
Vit Nam (Cng ty Cavico Vit Nam) hot ng theo giy chng nhn KKD
s 0104000057 cp ngy14 thng 04 nm
2002.
Qu trnh c phn ho Cng ty TNHH Cavico Vit Nam khai thc m
v xy dng nm trong chin lc a dng ho loi hnh s hu, huy ng cc
ngun lc u t vo cc Cng ty thnh vin trong h thng v do Cng ty
Cavico Vit Nam t tin hnh, khng qua cc t chc trung gian, thc hin da
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theo cc quy nh ca Lut doanh nghip 1999 (iu 108 v chuyn i
Cng ty) v theo Quyt nh s
111/Q/HQT ngy 20 thng 05 nm 2006 ca HQT Cng ty Cavico
Vit Nam.
Trn c s Bo co ti chnh ca Cng ty CAVICO MINING, HQT Cng ty
Cavico
Vit Nam xc nh vn ch s hu ca Cng ty CAVICO
MINING l
31.000.000.000 ng. Khi c phn ho, vn ch s hu ny c chia
thnh
3.100.000 c phn vi mnh gi mi c phn l 10.000 ng. Vn iu l ny
c ghi nhn trong giy chng nhn KKD ca Cng ty c phn Cavico Vit
Nam khai thc m v xy dng (ln u ngy 13/06/2006).
V hnh thc pht hnh ln u khi thc hin c phn ha: Vic pht
hnh c phn ln u khi thc hin c phn ha do Cng ty Cavico Vit Nam
t thc hin, khng thng qua t chc ti chnh trung gian v pht hnh theo
hnh thc cho bn ring l cho cc i tc chin lc l Ngn hng Habubank
v Ngn hng Qun i v CBCNV ang lm vic ti cc cng ty trong h
thng cc cng ty ca Cavico Vit Nam. Gi pht hnh ln u l 13.600
ng/ 01 c phn. Thi gian pht hnh t
13/6/2006 n 30/6/2006.
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Qu trnh tng vn iu l:
Vn iu l
(ng)
S vn tng
thm (ng) Hnh thc tng vn
Vn iu lban u
31.000.000.000
Ln 1 46.000.000.000 15.000.000.000Cho bn cho c ng hin hu(CHH), CBCNV v Cavico Vit Namtheo ngh quyt HC ban hnh
Ln 2 68.897.490.000 22.897.490.000
Cho bn cho c ng hin hu,CBCNV, i tc chin lc (TCL)
theo ngh quyt HC ban hnhngy 13/04/2007. Trong , kt qucho bn nh sau:- C ng hin hu: 789.749c phn
- CBCNV: 16.600
Ln 3 80.610.060.000 11.712.570.000
Pht hnh cho c ng hin hu,CBCNV theongh quyt HC ban hnh
ngy28/03/2009. Trong :
- Tr c tc bng c phiu cho cng hin
hu (12% vn iu l): 826.770
Ln 4 120.610.060.000 40.000.000.000
Cho bn cho i tc chin lc theoNgh quyt HC ngy 08/01/2010v cho bn cho i tc chin lc.Trong :
- Cty TNHH Cavico Vit Nam:
1.960.000 cp
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a. Thnh tu
L mt n v ngoi quc doanh hot ng trong lnh vc xy dng v khai thc m,
ngay t khi thnh lp, ngy 10/4/2002, CavicoMining th hin quyt tm khng nh
th trong lnh vc c nh gi l kh khn nht trong xy dng c bn.
n nay, sau hn 5 nm khng ngng pht trin, Cng ty t c nhng thnh tu
ng k. T mt cng ty TNHH quy m nh vi s vn ban u hn 7 t ng, ch yu
ng vai tr nh thu ph, hin Cavico Mining chuyn i thnh Cng ty c phn v
vn iu l hn 120 t ng.
Hn th na, bng vic i tin phong trong vic p dng cng ngh hin i, tin tin
trong lnh vc thi cng xy dng v khai thc m, Cavico Mining ang c nh gi l
mt nh thu chnh chuyn nghip, tham gia thi cng hng lot cc cng trnh trng im
quc gia nh H cha nc Thy li Thy in Ca t..
CavicoMining tr thnh i tc chin lc ca nhiu cng ty thuc cc tp on ln
ti Vit Nam nh Cng ty Ti chnh Bu in PTF (thuc Tng Cng ty Bu chnhVin thng Vit Nam), Cng ty Chng khon Bo vit (Tp on Bo Vit), Cng ty C
phn than Ni Bo, Cng ty C phn than H Tu l nhng cng ty ch cht ca Tp o
Than v Khong sn Vit Nam.
Trong bi cnh hp tc, lin doanh ang din ra mnh m, nhn thc rng thng hiu
chnh l du n ca doanh nghip trn th trng, thng 10/2007 va qua, CavicoMining chnh thc cng b logo v slogan mi.
Vi cc ch ci vng chi v khe khon, logo mi ca CavicoMining th hin hnh
ca mt nh thu nng ng v chuyn nghip trong lnh vc xy dng v pht trin h
tng.
im nhn ca logo l ch A vi hnh vung mu bn trong. Ch A l biu tng
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trong lng ch A nh mt tri, nh ngn la nhit huyt trong tim, ng thi nh m
ng hm xuyn qua lng ni, mt lnh vc hot ng nhiu tm huyt ca
CavicoMining.
Slogan Khai M Tng Lai hng n nhng cng trnh y thch thc, i hi s
bt ph v cng ngh v yu t con ngi. Cavico Mining s lun l ngi khm ph
nhng chn tri mi, to nn nhng tin c bn cho ngnh xy dng v khai thc m
Nhng gi tr m Cavico Mining t c s gp phn lm bin i din mo kinh t c
c Vit Nam.
Gii thng t c
- Gii thng sao cng Th
- Gii thng sao vng t Vit
- C thi ua Tng lin on Lao ng
1.2. C IM HOT NG SN XUT - KINH DOANH CA CNG TY
1.2.1. Chc nng, nhim v ca cng ty
Cavico Mining quyt tm tr thnh Cng ty mnh trong lnh vc xy dng v u t,
c bit l xy dng cc cng trnh trng im ca nh nc; u t khai thc m; pht
trin nng lng bt ng sn v ng gp ngy cng nhiu vo s pht trin kinh t Vi
Nam
Nhim v:
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Phn u tr thnh nh thu chuyn nghip trong lnh vc khai m v xy
dng
Lun i u trong ng dng m hnh qun l tin tin, p dng cng ngh
cao v thit b hin i
a dng ha lnh vc u t ( u t sn xut , u t tin tin...)
Ch trng o to ngun nhn lc, pht trin i ng qun l, k s giu
kinh nghim v lc lng cng nhn tay ngh k thut cao
Tip tc xy dng lc lng xy lp v nhn lc, thit b cng ngh tng
nng lc sc m nhn thi cng cc cng trnh v d n ln c yu cu k m
thut cao v phc tp nh xy dng cc nh chung c cao tng, cc cng trnh thu
li, ng giao thng, h tng k thut khu cng nghip v khu th.
Nhm nng cao nng lc ca Cng ty trn th trng, Cng ty d
kin tng cng u t m rng sn xut, xy thm kho xng; u t chiu su vo
my mc thit b phc v thi cng to nng lc cnh tranh v ch ng p ng cc
nhu cu cc d n xy dng ln sp ti.
V pht trin nng lng, MCV ch trng hon thnh cc th
tc tin hnh vic i vo xy dng d n thy in Tn M, tip tc trin khai
nghin cu u t v lm ch s hu t 2 3 nh my thy in gn lin cng trnh
thy li c cng sut
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Nng cao trch nhim qun l thm mt bc na ph hp
vi quy m u t pht trin ngy mt tng cao ca cng ty.
1.2.2. c im hot ng sn xut kinh doanh ca cng ty:
Cavico mining tin thn l Cng ty TNHH Cavico Vit Nam khai thc m v xy dn
c thnh lp ngy 26/03/2002. L DN ng k hot ng a ngnh, nhng hot ng
ca Cavico mining tp trung vo 2 mng chnh chim t trng hn 90% doanh thu gm
thi cng khai thc m; thi cng xy dng cu ng v cng trnh thu in. V thi cn
khai thc m, Cavico mining l DN u tin u t mt i xe my cng sut ln, ng
b nht trn khai trng m Vit Nam thi cng khai thc l thin ca ngnh than. V
cng ngh thi cng xy dng, Cavico mining c kh nng thi cng cu b tng ct
thp d ng lc, thi cng cu vt trn cc quc l ln, thi cng ng giao thng, hm
giao thng, thi cng xy dng nh my thu in.
Sau khi tham gia TTCK, Cavico mining d kin s u t chiu su vo cc ngnh ngh
ang thc hin v hng ti huy ng vn u t vo lnh vc khai thc ch bin
khong sn.
Vn c phn ca Cng ty ghi trn Giy chng nhn ng k kinh doanh
l120.610.060.000 ng.
Hin nay, c phiu ca Cng ty ang c nim yt v giao dch ti S Giao dch
Chng khon thnh ph H Ch Minh.
Cng ty c 1 cng ty con bao gm:
- Cng ty C phn Cavico Thy in Tn M Trng An- Tr s chnh ca Cng ty t ti Thn Gio, x Phc Ha, huyn Bc
i, tnh Ninh Thun.
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- Quyn biu quyt ca Cng ty m: 51%
Theo Giy chng nhn ng k kinh doanh, Cng ty hot ng ch yu trong lnh
vc dch v xy dng cng trnh giao thng, thy li; bc xc t v khai thc m;
xy lp in n 35 KV; kinh doanh khch sn, nh hng (khng bao gm kinh doanh
phng ht Karaoke, v trng, qun bar); i l mua, i l bn, k gi hng ha; dc
v cho thu my mc xy dng; thi cng cu cng.
Hot ng sn xut kinh doanh ca Cng ty c chia thnh 03 nhm bao gm:
Hot ng bc xc; Hot ng xy lp; v Hot ng to doanh thu khc. Trong ,
hot ng bc xc v hot ng xy lp vn l hot ng truyn thng v ng gp ti
trn 90% tng doanh thu ca Cng ty qua cc nm 2008 v 2009. Ring 09 thng u
nm 2010, doanh thu t hai hot ng ny chim t trng gn nh tuyt i trong tng
doanh thu ca Cng ty (96,98%).
Hot ng bc xc
Trong hot ng sn xut kinh doanh ca MCV, Cng ty c xu hng chuyn dn
t hot ng bc xc sang hot ng xy lp. Doanh thu t hot ng bc xc t
nm 2008 n nay c xu hng gim dn t hn 100 t ng nm 2008 chim
67,83% doanh thu thun xung
67 t ng nm 2009 chim 43,72% doanh thu thun, v 28 t ng 09 thng u
nm 2010. Hot ng bc xc ca Cng ty ch yu l bc xc, vn chuyn, gt t
v bc tng ph ca cc m than, m khong sn ti Vit Nam. Hin nay Cng ty
ang thc hin hp ng bc xc, vn chuyn, khoan, gt t , bc tng ph caM Than Ni Bo Qung Ninh cho ch u t l Cng ty C phn Than Ni Bo
TKV vi thi gian 05 nm (t 2006 n 2010)
Hot ng xy
lp
Trong cc nm gn y, hot ng xy lp c MCV tp trung pht trin v mrng. Cng ty v ang thc hin xy lp mt s lng ln cc cng trnh thy in
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D n H cha nc (kt hp thy in) Bn Mng Ngh
An: Thc hin o p t , thi cng knh dn dng.
Hot ng kinh doanh
khc
Hot ng kinh doanh khc bao gm: Bn nhin liu du Diezen v du m nhn
cho cc n v thu ph ca MCV, hnh thc thanh ton ch yu l b tr vo cng n
m MCV phi tr cho cc nh thu ph.
Ngoi ra hot ng kinh doanh khc l: cho thu my mc thit b cho cc cng ty
trong h thng cavico. Gi tr cc hp ng ca hot ng kinh doanh khc thng l
nh, MCV mua hng v ri li bn li cho cc thu ph.
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Tnh hnh ngun nhn lc
CavicoMining c i ng nhn lc trnh cao, c o to chnh quy t cc trng
i hc, cao ng tiu chun trong nc. Cng vi lng nhit tnh v t duy sc bn, h, ang v s gip Cng ty thnh cng hn na trn con ng pht trin.
. Nm 2010, Cng ty c nhng bin php nht nh trin khai cc chnh sch thu
ht lao ng v gn gi n nh lc lng lao ng c bit l lao ng tay ngh cao
ch ng c tin cng trnh, gim bt hin tng b vic thi vic hng lot, thu h
thm c lao ng c tay ngh vo lm vic
Tnh trng c s vt cht k thut:
Cng ty u t trang thit b y vi cc danh mc
- My o
- My khoan
- My i
- Xe ti ln- Xe ti nh
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- My xc lt
- My san gt
- My lu
- Thit b thi cng b tng
- Thit b thi cng cu
- My pht in xe phc v
Mi u danh mc u c u t rt nhiu loi my mc trang thit b hin i , tin
tin
Cavico M l doanh nghip u tin u t mt i xe, my cng sut ln, ng b
nht trn khai trng m Vit Nam thi cng khai thc l thin ca ngnh than.
Cng ty cng trang b cho mnh h thng phng tin vn ti phc v hot ng
bc xc v my mc xy dng m bo nng lc thi cng cc cng trnh thy li, thy
in ln vi yu cu k thut cao. Cng ty khng ngng u t nng cao nng lc
phng tin vn ti, my mc thit b thi cng, mnh dn nghin cu, ng dng
cng ngh tin tin trong xy dng, vi dn thit b hng hu. My mc v thit b ca
Cng ty l nhng dy chuyn sn xut hin i ca cc hng ni ting trn th gii
nh: Caterpillar, Tamrok-Sandvic, Atlasscopco
Nm 2010, Cng ty k cc hp ng thi cng cu, ng, xy dng h tng k
thut v thu li, cng nh cc hot ng bc xc, vn chuyn, khoan t , bc tng
ph ... p ng c yu cu nhim v t ra, Cng ty mnh dn u t chiu
su my mc thit b, phng tin vn ti, thit b vn phng p ng c yucu sn xut, gi vng c uy tn vi khch hng, tng bc ginh th ch ng
trong thi cng, m bo tin v cht lng cng trnh.
Cng vi vic u t xe my thit b thi cng, trnh qun l k thut tay ngh ca
i ng k s, th sa cha, th vn hnh tng bc c b sung, nng cao. Cng
ty tch lu c nhiu kinh nghim b ch trong cng tc qun l v s dng, iu
hnh xe my thit b trong thi cng, nhng ng thi cng thy c nhng im yucn phi khc phc hon thin hn.
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V cng ngh thi cng cu ng, k tha kinh nghim ca Cng ty Cavico Vit
Nam, Cng ty c phn Cavico Vit Nam khai thc m v xy dng hin nay c
kh nng thi cng cu b tng ct thp d ng lc cc a hnh nh: thi cng trn
sng, thi cng cu vt trn cc quc l lnVi thit b ng b v i ng cn b
nhiu kinh nghim, Cng ty c th trin khai ngay c cc hp ng thi cng cu
ln theo ng yu cu v qun l cht lng, k thut v tin ca cc ch u t.
Kinh nghim v thit b bc xc cng sut ln v tin tin c p dng trong thi
cng ng y nhanh tin thi cng, gim chi ph nhin vt liu nht l cng tc
khoan n gim
30 - 40% so vi thi cng bnh
thng.
V cng ngh thi cng hm, p, thy in, cng ngh thi cng hm ca Cng ty
Cavico Vit Nam snh ngang cng cc n anh trong ngnh nh Tng Cng ty Sng
v c th thi cng tt c cc cng trnh thu in v nht l vi cng ngh TBM
(khoan gng hm mt ln) Cng ty Cavico Vit Nam l n v u tin p dng tiVit Nam. Kinh nghim thi cng hm l ti sn chung ca Cng ty v Cavico M
p dng thi cng ti cng trnh thu in Nm Chin.
Danh mc mt s Ti sn c nh c gi tr ln ca Cng ty thi im 31/12/2010(
tnh: ng)
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STT
Nm s
Gi tr
Nh ca vt kin trc 4.337.300.334 2.701.697.089
1 Vn phng DA Ni Bo 30 3.459.797.347 1.977.757.121
2 Vn phng mi DA Ni Bo 20 877.502.987 723.939.968My mc thit b 30.832.397.3463.029.557.687
3 My khoanD245-S Driltech 10 6.368.824.063 415.487.969
4 My i Komatsu 6D140 (D85P-21) 8 534.285.714
5 My o Caterpiler 375ME A2 10 7.285.005.322
6 Xc lt 992C 10 5.301.893.945
7 San gt Mishubishi 10 285.714.285
8 My i D85A-12 8 230.000.000
9 My o 345B s 1 12 3.003.921.005
10 My o 365BL 12 5.819.625.000 1.472.226.568
11 My khoan CHA 1100 10 1.797.226.223 1.069.777.520
12 My o Cat 375 - ME M 2105 5 205.901.789 72.065.631
Phng tin vn ti 78.334.486.96220.768.731.364
13 Xe Caterpiler 773B s B1 1 0 3 .5 9 8.14 8 .7 8 91 .2 0 1 .1 9 4.29 914 Xe Caterpiler 773B s B2 1 0 3 .5 4 9.89 8 .5 8 71 .1 7 4 .6 5 6.68 7
15 Xe Caterpiler 773B s B3 1 0 3 .3 7 1.57 6 .6 6 41 .0 7 6 .5 7 9.62 8
16 Xe Caterpiler 773B s B4 1 0 1 .9 6 4.24 7 .8 5 03 0 2.54 8 .7 7 7
17 Xe Caterpiler 773B s B5(7/02) 1 0 2 .0 6 5.50 0 .0 0 01 1 7.44 5 .4 8 3
18 Xe Caterpiler 773B s B6(7/02) 1 0 2 .0 6 5.50 0 .0 0 01 1 7.44 5 .4 8 3
19 Xe Caterpiler 773B s B7(/02) 1 0 3 .4 9 1.93 1 .5 8 08 7 4.47 3 .1 0 6
20 Xe Caterpiler 773B s 1 10 2.56 5.869 .567
21 Xe Caterpiler 773B s 5 10 2.56 5.869 .567
22 Xe Caterpiler 773B s 6 10 2.56 5.869 .567
23 Ford Ranger 2AW29M9684 10 372.130.500
24 Xe Caterpiler 4115 1 0 3 .7 3 0.65 4 .4 7 91 .0 5 4 .0 1 2.07 6
25 Xe Caterpiler 4117 1 0 2 .3 6 2.47 5 .3 6 73 4 2.55 8 .9 3 0
26
Xe Caterpiler 41181 0 2 .3 6 2.47 5 .3 6 73 4 2.55 8 .9 3 0
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1.2.3. c im quy trnh cng ngh sn xut sn phm ca cng ty
Cng ty Cavico mining l mt n v thnh vin trong Tng Cng ty Cavico Vit Nam
i vi cc cng trnh do Tng cng ty giao, Cng ty phi thc hin hin ng theo quy
nh trong quy ch ca Tng cng ty. Khi cng trnh hon thnh s thanh quyt ton v
Tng cng ty.
Song thc t trong nhng nm qua, th trng xy dng c s cnh tranh gay gt gia
cc Tng cng ty, Cng ty v c cc cng ty nc ngoi. V vy vi t cch l mt thn
vin c lp c quy m ln, Cng Ty Cavico Mining n lc t tm kim cng trnh v
d n cho cng ty mnh. i vi cc cng trnh ny th nhng giai on chnh u c
thc hin theo trnh t sau:
S quy trnh sn xut sn phm xy lp ti Cng ty Cavico Mining
u thu v k hp ng nhn thu
Nhn thu v thi cng
Nghimthu bn giao cng trnh
(Ngun t phng ti v)
Quy trnh cng ngh ca mt cng trnh xy dng Cng ty gm 3 giai on chnh:
u thu
Nhn thu v thi cng
Bn giao cng trnh
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Giai on u thu c bt u bng th mi thu ca ch u t. Sau khi nhn c
th mi thu Cng ty s lp Giy ngh bo lnh gi n Ngn hng m Cng ty giao
dch (Ngn hng) d thu. Khi c ngn hng cp giy chng nhn bo lnh,
phng k hoch th trng s lp h s u thu v tham gia u thu. Nu trng thu s
k kt hp ng vi ch u t (bn A) v c bn A cp vn.
Sau khi Cng ty k kt vi bn A, bn A s mi cn b xung thc a v kho st,
phn tch a cht. Lp bo co a cht v xy dng m hnh kin trc. Sau chuyn h
s n cho cn b thit k thit k cng trnh v lp d ton thit k.
Khi c bn thit k theo yu cu ca bn A Cng ty chuyn bn thit k ny n
phng k thut. Cc cn b k thut s tin hnh bc tch bn v, tnh ton cc yu cu v
thi gian hon thnh, vt liu, nhn cng. Sau khi xem xt li cc s liu ny s c
chuyn n phng kinh t k hoch. Ti y cc cn b ca phng s thc hin vic sp
t n gi cc loi lp ra bn d ton v gi tr cng trnh, sau trnh ln gim c
xem xt. Nu c s ng ca gim c, cng trnh ny s c bn giao cho cc ba
D n da vo nng lc ca tng ban D n v tnh cht ca cng trnh.
Trc khi cc n v tin hnh thi cng, Cng ty s lp hp ng giao khon cng vi
s tham gia ca cc phng ban c lin quan. Hp ng ny quy nh trch nhim ca cbn v vt t, nhn cng, tin thi cng, my mc thit b
Hng thng, cc ban d n phi bo co tnh hnh cho cc phng ban lin quan. Cng t
s cp vt t, cc thit b cn thit cho cc ban D n theo tin thi cng cng trnh
ngoi ra cc ban d n c th ch ng trong vic mua vt t, thu lao ng sao cho c
li nht v gi bo co v cho Cng ty
Khi cng trnh hon thnh s c tin hnh nghim thu v bn giao.
1.3 T CHC B MY QUN L HOT NG SN XUT - KINH DOANH
CA CNG TY:
Cng ty c phn Cavico Vit Nam Khai thc M v Xy dng c t chc v hot
ng theo Lut doanh nghip ca Quc hi nc Cng ho x hi ch ngha Vit Nam
60/2005/QH 11 ngy 29/11 nm 2005. Cc hot ng ca Cng ty tun th Lut doanhnghip, cc Lut khc c lin quan v iu l Cng ty c i hi ng c ng nht
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chuyn i t Cng ty trch nhim hu hn thnh Cng ty c phn Cavico Vit Nam
Khai thc M v Xy dng.
S C CU B MY T CHC CNG TY
Chc nng nhim v ca cc phng ban
i hi ng c ng: Gm tt ccc c ng c quyn biu quyt, l cquan
quyn lccao nht ca Cng ty, quyt nh nhng vn c Lut php v iu l
Cng ty quy nh. c bit cc c ng s thng qua cc bo co ti chnh hng nm cCng ty v ngn sch ti chnh cho nm tip theo.
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Hi ng qun tr: L cquan qun l Cng ty, c ton quyn nhn danh Cng
tyquyt nh mi vn lin quan n mc ch, quyn li ca Cng ty, tr nhng
vn thuc thm quyn ca i hi ng c ng. HQT c trch nhim gim st
Gim c iu hnh v nhng ngi qun l khc. Quyn v ngha v ca HQT do Lu
php v iu l Cng ty, cc quy ch ni b ca Cng ty v Ngh quyt HC quy
nh.
Ban kim sot: L cquan trc thuci hing c ng, doi hing c
ng bura. Ban Kim sot c nhim v kim tra tnh hp l, hp php trong iu hnh
hot ng kinh doanh, bo co ti chnh ca Cng ty. Ban kim sot hot ng c lp
vi Hi ng qun tr v Ban Gim c.
Ban Gim c: Gimc l ngiiu hnh v c quyn quytnh cao nht v
tt cccvn lin quan n hot ng hng ngy ca Cng ty v chu trch nhim
trc Hi ng qun tr v vic thc hin cc quyn v nhim v c giao. Cc Ph
Gim c l ngi gip vic cho Gim c v chu trch nhim trc Gim c v phn
vic c phn cng, ch ng gii quyt nhng cng vic c Gim c u quynv phn cng theo ng ch chnh sch ca Nh nc v iu l ca Cng ty.
Khi tham mu: Gm cc phng, ban c chc nng tham mu v gip vic ch
Ban Gimc, trc tip iu hnh theo chc nng chuyn mn v ch o ca Ban Gim
c. Khi tham mu ca Cng ty gm Phng T chc lao ng tin lng, Phng Hnh
chnh; Phng k ton; Phng u t, Phng qun l v u t, Phng K hoch; PhngThit b; Phng Vt t v cc Ban qun l d n vi chc nng c quy nh nh sau:
Ban th k
Ban Th K l n v trong B my gip vic ca HQT v Ban TG Cng ty, c
chc nng gip HQT, Ban TG v cng tc quan h cng chng, qung b thng
hi cng b thng tin cng tc php ch trong q n l i hnh hot ng
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kinh doanh ca Cng ty. Thc hin vic qun l, kim tra v h tr cc hot ng
quan h cng chng, qung b thng hiu, cng b thng tin v php l ca cc
Phng ban, Cng ty thnh vin, Cng ty khc. Ban Th K l n v u mi, chu
trch nhim thng nht v cng tc quan h cng chng, qung b thng hiu,
cng b thng tin v php ch trong hot ng ca Cng ty. Qun l h thng my
tnh, mng my tnh ton Cng ty.
Phng T chc Lao ng tin lng: Tchc nhn s, Thc hin vic nghin
cu, xut m hnh t chc b my hot ng sn xut kinh doanh ca Cng ty cho ph
hp vi c im sn xut kinh doanh v yu cu pht trin; xut cc ch , chnh
sch v nhn s;
Phng Hnh Chnh: Thc hin chc nng vn th, lu tr, qun l con du,
nhmy; qun l mua sm ti sn trang thit b khi vn phng; cng tc bo v, an
ton, phng chng chy n ; v sinh, y t...v cc nhim v khc v cc th tc hnh
chnh ca Cng ty.
Phng K hoch: Xy dng khoch sn xut kinh doanh hng nm, thng ca
Cng ty; hng dn, kim tra cng tc xy dng k hoch ca cc n v cng nh theo
di, tng kt, bo co tnh hnh thc hin k hoch ra; nghin cu th trng, xy
dng chin lc cho hot ng pht trin sn xut kinh doanh ca Cng ty; thm nh,
tham gia qun l v t chc thc hin cc hot ng u t d n theo phn cp qun lv quy nh ca Cng ty...
Phng Qun l u t: Thc hin chc nng tham mu cho lnho Cng ty
trong cc hot ng u t chng khon, x l cc vn lin quan khi Cng ty nim y
trn Th trng chng khon, pht hnh chng khon ca Cng ty.
- Lp d n v theo di, qun l cc danh mc u t ca Cng ty bao gm: u
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Phng Ti chnh: Xy dng khoch v theo di qun l tnh hnh sdng
ngunvn ca Cng ty; tham mu, xut cc bin php pht trin ngun vn, s dng
ngun vn ca Cng ty; lp v phn tch bo co ti chnh nh k qu v nm phc
cho cng tc qun l, iu hnh hot ng sn xut kinh doanh ca Cng ty.
Phng K ton: Tchciu hnh bmy kton, xy dng cc thtc hs
ssch, chng t k ton, quy trnh lun chuyn chng t phc v cho cng tc k ton
thng k ca Cng ty; lp k hoch kim ton nh k hng nm trnh Gim c ph
duyt v t chc thc hin k hoch kim ton ; nh gi mc tin cy v tnh ton
din ca cc thng tin ti chnh; thng qua cng tc kim ton ni b, tham mu cho
Gim c v vic kim sot hiu qu chi ph i vi cc hot ng...
Phng Vt t:
- Phng vt t tham mu cho ban gim c v cng tc qun l, nh mc v u t
m bo vt t sn xut.
- Xy dng h thng qun l vt t nhm lm tt cng tc qun l, khai thc s dng
hiu qu.
- Xy dng h thng quy ch, quy nh cc vn bn php quy, hng dn ch o ti
cc d n.
- Trc tip iu hnh ton b h thng qun l vt t ti cc d n.
- Lp k hoch du t, m bo vt t phc v sn xut.
- Tng bc xy dng cng tc nh mc vt t theo u thit b.
- Xy dng k hoch ti chnh d tr vt t, m bo nhu cu mua sm, to ngun cun
cp vt t ln, n nh.
- Kim tra, bo co vt t theo quy nh.
Phng thit b ph tng:
- Trc tip iu hnh ton b hot ng ca h thng qun l thit b.
- Tham mu cho Ban Gim c v cng tc qun l thit b trong Cng ty.
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ty.
- Tham mu cho Ban Gim c v cng tc bo him thit b v trc tip thc hin quy
trnh bo him cho thit b.
- xut kin v nhu cu thu mua, iu chuyn, thanh l, thu hi thit b gia cc
D n.
- Xy dng ch o cng tc qun l thit b, khai thc s dng thit b (bao gm s
dng, bo dng, bo qun, vn chuyn..) cng tc sa cha thit b, cng tc t hng vt
t cho thit b.
- Tng hp nhu cu sa cha v ch o cng tc sa cha thit b ca ton cng ty. -
Lm cc th tc, h s ng k thit b.
- Hng thng, qu, nm phi bo co Ban Gim c v cng tc qun l v s dng thi
b ca ton cng ty.
- Bin son, dch thut ti liu v t chc o to nng cao tay ngh cho cng tc khai
thc s dng v bo dng, sa cha thit b.
- nh k t chc nh gi trnh tay ngh ca th vn hnh, th sa cha. - Trc tip
t chc khm nghim k thut thit b 6 thng mt ln.
- Nm chc tnh trng k thut ca thit b kim tra v h tr cc d n trong cng
tc sa cha, phc hi thit b cng nh cng tc d phng vt t cho thit b.
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1.4. TNH HNH TI CHNH V KT QU KINH DOANH CA CNG TY
Bng 1.1: Kt qu kinh doanh ca Cng ty Cavico Mininggiai on 2008-2010
STT CH TIU Nm 2008 Nm 2009 Nm 2010
1 Tng gi tr ti sn 323.901.518.105 400.332.913.703 492.565.074.21
2 Doanh thu thun 147.456.035.403 153.388.299.965 165.820.303.35
3 Li nhun t HKD 11.405.284.291 10.058.847.695 11.354.401.946
4 Li nhun khc (170.539.027) 147.392.287 -5 Li nhun trc thu 11.234.745.264 10.206.239.982 11.354.401.946
6 Li nhun sau thu 9.661.880.927 8.444.297.985 8.131.438.025
7 T l li nhun tr c 85,57% 76,37% N/a
8 T l c tc 12% 8% N/aQua bng s liu trn, ta c th thy c tnh hnh sn xut kinh doanh ca Cng
nh sau:
- Tng gi tr ti sn qua 3 nm tng nhanh
- Doanh thu thun qua 3 nm tng cho thy 1 du hiu rt tt v tnh hn
kinh doanh
- Li nhun sau thu gim dn ( iu ny l do cng ty ang trong giai o
u t xy dng cho cc d n trng im nn li nhun sau th ko c nh
mong mun) nhng vi kh nng ti chnh ca cng ty, ngun thu s v c
nm sau
- Mt khc Thu nhp bnh qun ca ngi lao ng n 12/2010 l 4.000.000
ng/thng. y l mc thu nhp trung bnh kh so vi cc doanh nghip khc trong
ngnh trn a bn.
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V dn n KQKD nh trn ta c th thy nhng nhn t nh hng n hot
sn xut kinh doanh ca Cng ty trong nm bo co
a. Nhng nhn t thun li
Cng ty c s dng thng hiu Cavico Vit nam ca Cng ty m
(Cavico Vit Nam).
y l thng hiu ni ting trn th trng vi tm nhn chin lc, lun i u
trong cng ngh khai thc m v xy dng. Cng ty lun nhn c s ch o v
nh hng ng n ca Cavico Vit Nam.
i ng lnh o Cng ty l nhng cn b c trnh cao cp v
trnh qun l kinh t, chuyn mn cao, tng ch o, t chc thi cng nhiu cng
trnh trng im trong v ngoi nc.
i ng cn b qun l, cn b k thut, cng nhn k thut l
nhng ngi c sc khe tt, trnh chuyn mn, tay ngh cao p ng c yu
cu cng tc. C ng c nhn ca Cng ty a s l ngi lao ng trong doanh
nghip, c quyn v li ch gn b lu di vi doanh nghip, lun lm vic vi tinh
thn trch nhim v hiu qu cao v li ch ca doanh nghip.
K kt nhiu hp ng kinh t c gi tr ln, doanh thu v li
nhun tt; doanh nghip lun bo ton v pht trin vn Nh nc u t ti doanh
nghip, m bo quyn v li ch hp php ca cc c ng, ng thi lun hon
thnh ngha v v thu v ti chnh i vi Nh nc.
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b. Nhng nhn t kh khn
im yu v thch thc ln nht ca Cng ty l vi quy m
v c s vt cht nh ca Cng ty trong thi im hin ti l cha tm, c rt
nhiu doanh nghip trong ngnh xy dng c quy m tng t Cng ty. Cc th
mnh ca Cng ty so vi cc cng ty xy dng khc khng phi l tuyt i do
s cnh tranh l ht sc khc lit.
Gi vt liu u vo lin tc tng gy kh khn cho cc cng trnh nhn
thu c tin
ko di.
Vn vay Ngn hng cho SXKD rt kh khn nn cng nh
hng ti tin cng nh hiu qu cc d n.
Cng ty thi cng nhiu cng trnh c yu cu k thut cao
nhng lc lng cn b, k s, k thut v cng nhn c kinh nghim, my mc
phc v thi cng cn thiu v s lng nn qu trnh thc hin nhim v iu
hnh, qun l thi cng xy lp gp nhiu kh khn.
Cc d n Cng ty trin khai trong nm 2010 c bn c tin
rt cao, khi lng cng vic rt ln nh D n T Trch C bn phi bngiao cho ch u t a vo s dng. Mt s d n ang thi cng u c khi
lng cng vic ln c th nh d n Ngn Tri, Thch Kh.
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Cc ban d n khng t chc b my k ton y nh Cng ty m ch c cc
k ton vin. Cc k ton vin cc ban d n thc hin cng tc k ton thuc phm
vi hot ng ca n v mnh theo s phn cng ca phng k ton trung tm, thc
hin ghi chp ban u, thu thp, tng hp, kim tra x l s b chng t, s liu k
ton. Sau , nh k, cc chng t k ton ca cc x nghip thnh vin s c
chuyn v phng k ton trung tm. K ton trung tm s tng hp hch ton vo bo
co k ton chung ca ton Cng ty.
Trong iu kin c th, k ton trng phn cng cho cc nhn vin k ton cc
ban d n thc hin mt s cng vic k ton v lp cc bo co n gin v cc
phn hnh i vi cng trnh v hng mc cng trnh m ban d n ang thi cng,
(chng hn nh cc quyt ton thu). Sau , cc bo co ny s bn giao v phngk ton trung tm km theo cc chng t gc kim tra v ghi s.
Phn cng lao ng k ton trong n v
Phng k ton cng ty c 9 ngi vi tng chc nng v nhim v c th khc
nhau.
ng u l k ton trng, l ngi c o to v chuyn ngnh k ton ti
chnh, c thm nin cng tc v c bi dng chng trnh k ton trng. K
ton trng c nhim v iu hnh v t chc cng vic trong phng Ti chnh k
ton, hng dn hch ton, kim tra vic tnh ton, ghi chp tnh hnh hot ng ca
Cng ty trn ch , chnh sch k ton ti chnh quy nh. Ngoi ra, k ton
trng l ngi chu trch nhim cp nht thng tin mi v k ton ti chnh cho cc
cn b k ton trong cng ty, ch nng cao trnh cn b, nhn vin k ton. K
ton trng l ngi chu trch nhim trc tip v tnh trung thc, chnh xc ca sliu bo co, phn tch hot ng v xut kin tham mu cho cc b phn chc
nng khc, cho Ban gim c v cng tc ti chnh, cc bin php nhm nng cao
hiu qu sn xut kinh doanh.
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K ton tng hp(kim ph phng k ton) l ngi chu trch nhim v cng tc
hch ton ca cng ty, trc tip kim tra v gim st qu trnh thu nhn, x l v
cung cp thng tin i tng lin quan. Ngoi ra, k ton tng hp nh k phi lp
bo co ti chnh v cc bo co t xut theo yu cu ca qun l.
K ton tin mt,(kim th qu) tin gi ngn hng c nhim v lp cc phiu thu,
phiu chi, ghi s theo di s tin mt ti qu ca cng ty trn c s cc lnh thu, chi
tin mt v cc ha n lin quan. K ton cn c nhim v theo di cc khon tin
gi, tin vay ngn hng, vit y nhim chi, y nhim thu, sec chuyn khon, sec bo
chi thc hin cc khon thanh ton vi khch n v ch n da trn cn c l cc
chng t giy bo c, bo n hoc cc bn sao k ca ngn hng km theo cc chng
t gc. Khi nhn c chng t ca ngn hng gi n, k ton phi i chiu vichng t gc nh km, thng bo vi ngn hng i chiu xc minh, x l kp
thi cc khon chnh lch nu c.L ngi trc tip chi tin trn c s cc chng t
hp l ca k ton thanh ton chuyn sang, chu trch nhim qun l v nhp xut
qu tin mt, ngn phiu, vng bc ti qu tin mt.
K ton vt t cn c vo cc phiu nhp, xut vt t, bng phn b vt t do kton ca cc bn d n gi ln theo di, i chiu vi nh mc d ton ca cng
trnh v lp bng phn b nguyn vt liu, cng c dng c ton cng ty. Ngoi ra k
ton cn t chc kim tra v tham gia phn tch nh gi tnh hnh thc hin k hoch
mua hng, tnh hnh s dng vt liu.
K ton ti sn c nh lm nhim v t chc phn loi TSC, theo di tng v
gim ti sn trong k v tnh khu hao ti sn, tham gia lp k hoch sa cha, nng
cp TSC, tham gia kim k, kim tra TSC, nh gi li ti sn khi cn thit, t
chc phn tch tnh hnh bo qun v s dng TSC.
K ton thanh ton c nhim v tnh ton, theo di v hch ton tnh hnh thanh
ton khi lng xy lp hon thnh vi khch hng, thanh ton vi ngi bn, thanh
ton lng, cc khon tm ng vi cn b cng nhn vin cc n v c s.
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K ton tin lng v BHXH cn c vo bng chm cng ca cc ban d n tin
hnh tnh lng cho cng nhn v cn b trong cng ty ng thi tnh cc khon tin
bo him x hi, bo him y t, kinh ph cng on theo ch Nh nc quy nh.
K ton chi ph sn xut v tnh gi thnh sn phm xy lp c nhim v phn nh
y , kp thi ton b chi ph sn xut thc t pht sinh, kim tra tnh hnh thc
hin c nh mc chi ph vt t, chi ph nhn cng, chi ph s dng my thi cng v
cc chi ph d ton khc, pht hin kp thi cc khon chnh lch so vi nh mc,
cc chi ph khc ngoi k hoch, cc khon thit hi, mt mt, h hng trong sn
xut xut nhng bin php ngn chn kp thi. K ton phi tnh ton hp l
gi thnh cng tc xy lp, cc sn phm lao v hon thnh ca cng ty, kim tra vic
thc hin k hoch gi thnh ca cng ty theo tng cng trnh, hng mc cng trnh,vch ra kh nng v cc bin php h gi thnh mt cch hp l v c hiu qu, xc
nh ng n v bn giao thanh ton kp thi khi lng cng tc xy dng hon
thnh, nh k kim k v nh gi khi lng cng tc xy dng hon thnh,
nh k kim k v nh gi khi lng thi cng d dang theo nguyn tc quy nh.
Ngoi ra, k ton nh gi ng n kt qu hot ng sn xut kinh doanh tng
cng trnh, hng mc cng trnh, tng b phn thi cng t i sn xut trong tngthi k nht nh, kp thi lp bo co v chi ph sn xut, tnh gi thnh cng trnh,
cung cp kp thi cc thng tin hu dng v chi ph sn xut v gi thnh phc v
cho yu cu qun l ca lnh o Cng ty.
K ton thu c nhim v kim tra i chiu ha n GTGT vi bng k thu u
vo, u ra tng c s, lp cc bo co tng hp thu, theo di bo co tnh hnh np
ngn sch, tn ng ngn sch, hon thu ca cng ty, cp nht kp thi cc thng tin
v Lut thu
Th qu l ngi trc tip chi tin trn c s cc chng t hp l ca k ton thanh
ton chuyn sang, chu trch nhim qun l v nhp xut qu tin mt, ngn phiu,
vng bc ti qu tin mt.
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Trngphng
(kto
ntrng)
Ccktonvi
nticcxnghip
Kton
thu
Ktontin
lngvbo
him
xahi
Kton
TSC
Ktonthanh
ton
K
tontin
m
t,TGNH
Ktonvtt
(Ngu
ntphngtiv)
Ph
phng
(kton
tnghp)
Thqu
Ktonchi
phvtnhgi
thnh
Sb
mykton
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2.2. T CHC H THNG K TON TI CNG TY
2.2.1. Cc chnh sch k ton chung
Trong nm, Cng ty tun th Lut K ton ban hnh ngy 17 thng 6 nm
2003 vNgh nh km theo s 129/2004/N-CP ban hnh ngy 31 thng 5 nm2004 ca Chnh Ph quy nh chi tit v hng dn thi hnh mt s iu ca Lut
K ton p dng trong hot ng kinh doanh.
Trong nm, Cng ty p dng Ch K ton Vit Nam ban hnh theo Quyt
nh s
15/2006/Q-BTC ngy 14 thng 9 nm 2006, v trong phm vi lin quan, cc
Chun mc K ton Vit Nam do B Ti chnh ban hnh v cc vn bn sa i, b
sung, hng dn thc hin.
Nin k ton ca Cng ty bt u t ngy 01/01 v kt thc vo ngy 31/12 hng
nm. Cng ty s dng ng tin Vit Nam ng trong hch ton k ton cc nghip
v kinh t pht sinh.
Thu gi tr gia tng c tnh theo phng php khu tr.
V k ton hng tn kho: Hng tn kho ca Cng ty c hch ton theo phngphp k khai thng xuyn. Gi xut hng tn kho c xc nh theo phng php
bnh qun gia quyn.
Nguyn tc v phng php chuyn i cc ng tin khc ra ng tin s dng
trong k ton: cc nghip v kinh t pht sinh bng ngoi t c quy i ra ng
Vit Nam theo t gi hi oi ca cc ngn hng giao dch ti thi im thanh ton.Khu hao ti sn c nh hu hnh c trch theo phng php khu hao
ng thng trong sut thi gian hu dng c tnh ca cc ti sn nh sau:
Ti s n S n m kh u hao
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Nh ca vt kin trc 5 -30
My mc, thit b 5 - 12
Phng tin vn ti, thit b truyn
dn 5 - 10
Thit b, dng c qun l 5 - 10
Ti sn c nh v hnh c ghi nhn theo Chun mc k ton s 04 - Ti sn
c nh v hnh, ban hnh theo Quyt nh s 149/2001/Q-BTC ngy 31 thng
12 nm 2001 v Thng t 161/2007/TT-BTC ngy 31 thng 12 nm 2007 hng
dn thc hin Chun mc trn.
2.2.2. T chc vn dng h thng chng t k ton
Chng t m cng ty s dng thc hin theo ng ni dung, phng php lun, k
chng t theo quy nh ca lut k ton v quyt nh s 15/2006/Q BTC ngy
20/03/2006 ca B trng B ti chnh, cc vn bn khc lin quan n chng t.
Mi nghip v kinh t pht sinh lin quan n hot ng ca Cng ty u c lpchng t k ton c ch tiu, ch k cc chc danh theo quy nh. Cc chng t k
ton m Cng ty lp bng my vi tnh nh phiu thu, phiu chi cng m bo c
cc ni dung quy nh cho chng t k ton.
H thng chng t tin t: Chng t ngun tin (Ha n GTGT, Cam kt gp vn,
Giy bo n ca ngn hng, Hp ng cho vay); Phiu thu; Chng t xin chi; Chng
t duyt chi; Phiu chi, Giy bo c, Giy ngh tm ng, Giy thanh ton tin tm
ng, Bin lai thu tin, Bng kim k qu.
H thng chng t hng tn kho: Ha n mua hng; Bin bn gp vn (i tc gp
vn bng NVL, hng ha); Bin bn kim nghim; Phiu nhp kho; Chng t xin
xut; Chng t duyt xut; Phiu xut kho; Th kho; Bin bn kim k vt t.
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H thng chng t lao ng v tin lng: Quyt nh tuyn dng, b nhim, bi
nhim, sa thi,; Bng chm cng; Phiu giao khon; Bin bn kim tra cht lng
cng trnh, cng vic hon thnh; Bng phn b tin lng v BHXH; Bng thanh
ton lng v BHXH; Bng phn phi thu nhp theo lao ng; Chng t ch tin
thanh ton cho ngi lao ng; Chng t n b thit hi, b tr n.
H thng chng t TSC: Quyt nh tng gim TSC; Bin bn giao nhn TSC;
Bin bn thanh l TSC; Bin bn giao nhn TSC sa cha hon thnh; Bin bn
nh gi li TSC; Bng tnh v phn b khu hao TSC, Th TSC.
H thng chng t bn hng: Hp ng cung cp, Ha n bn hng.
2.2.3. T chc vn dng h thng ti khon k ton
Cng ty s dng h thng ti khon c ban hnh theo quyt nh s 15/2006/Q
BTC ngy 20/03/2006 ca B trng B ti chnh. Cn c vo quy m v ni dung
nghip v pht sinh ti n v mnh, k ton Cng ty xy dng danh mc ti khon
c th v c chi tit cc ti khon thnh cc tiu khon theo i tng hch ton
p ng nhu cu thng tin v qun l ti chnh. i tng hch ton y l tng
cng trnh, hng mc cng trnh
2.2.4. T chc vn dng h thng s sch k ton
Theo quyt dnh s 15
Cng ty ang p dng hnh thc Chng t ghi s trn phn mm k ton Misa vo
vic ghi chp cc nghip v kinh t pht sinh. V vy, vic cp nht cc nghip vkinh t rt nhanh chng, thun tin, gim bt hnh thc ghi s.
Cng ty c cc s chi tit sau: S chi tit nguyn liu, S chi tit thanh ton cho
ngi mua, S chi tit thanh ton cho ngi bn, S chi tit TSC, S chi tit theo
di tnh hnh thanh ton vi cn b, cng nhn vin
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2.2.5. T chc h thng bo co k ton
Bo co ti chnh hp nht c lp bng ng Vit Nam (VND), theo nguyn
tc gi gc v ph hp vi cc nguyn tc k ton c chp nhn chung ti
Vit Nam. Cc nguyn tc ny bao gm cc quy nh ti cc Chun mc K ton
Vit Nam, Ch K ton Vit Nam v cc quy nh v k ton hin hnh ti
Vit Nam. Do , bng cn i k ton hp nht v cc bo co lin quan v kt
qu hot ng kinh doanh hp nht v lu chuyn tin t hp nht v vic s
dng chng khng c lp cho nhng ngi khng c thng tin v cc th
tc, nguyn tc v phng php k ton ca Vit Nam, v hn na, khng nhm
mc ch phn nh tnh hnh ti chnh hp nht, kt qu hot ng kinh doanh
hp nht v lu chuyn tin t hp nht, ph hp vi cc nguyn tc vphng
php k ton c tha nhn chung cc nc v th ch khc ngoi VitNam.
Bo co ti chnh hp nht c lp cn c vo bo co ti chnh ca Cng ty m
vbo co ti chnh ca cc cng ty con do Cng ty m kim sot.
2.2.1.Bng cn i k ton hp nht
Bng cn i k ton hp nht c lp bng cch cng tng ch tiu thuc Bng
cn i k ton ca Cng ty m v cc cng ty con trong tp on sau thc
hin iu chnh cho cc ni dung sau:
- Gi tr ghi s khon u t ca cng ty m trong tng cng ty con vphn vn ca cng ty m trong vn ch s hu ca cng ty con c loi tr ton b
ng thi ghi nhn li th thng mi (nu c);
- Phn b li th thng mi (nu c);
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- Li ch ca c ng thiu s c trnh by trong bng cn i k ton
hp nht thnh mt ch tiu tch bit vi n phi tr v vn ch s hu ca cng ty
m;
- Gi tr cc khon phi thu, phi tr gia cc n v trong cng tp on c
loi tr hon ton;
- Tch li ch ca c ng thiu s;
- Loi b cc khon li, l cha thc hin pht sinh t cc giao dch trong ni
b tp on ang nm trong gi tr ti sn nh hng tn kho, ti sn c nh...;
- Cc khon u t vo cng ty lin kt, lin doanh c k ton theo
phng php vn ch shu.
.Bo co kt qu hot ng kinh doanh hp nht
Bo co kt qu hot ng kinh doanh hp nht c lp bng cch cng tng
ch tiu thuc Bo co kt qu hot ng kinh doanh ca Cng ty m v cc cng ty
con trong tp on sau thc hin iu chnh cho cc ni dung sau:
- Loi b cc ch tiu doanh thu, chi ph pht sinh t vic cung cp hng
ha, dch v gia cc n v trong ni b tp on, li i vay v thu nhp t chovay gia cc n v trong ni b tp on, c tc, li nhun chia;
- Loi b cc khon li, l cha thc hin pht sinh t cc giao dch trong ni
b tpon;
- Phn s hu ca c ng thiu s trong thu nhp ca tp on c trnh
by thnh ch tiu ring bit trong bo co kt qu hot ng kinh doanh hp nht.
Bo co lu chuyn tin t hp nht
Bo co lu chuyn tin t hp nht c lp trn c s hp nht bo co lu
chuyn tin t ca cng ty m v cc cng ty con theo tng khon mc bng
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cch cng cc khon mc tng ng trn cc bo co ny sau loi tr cc
giao dch bng tin gia cc n v trong cng tp on.
2.3. T CHC K TON CC PHN HNH C TH
2.3.1. T chc hch ton
t nc ngy cng hi nhp v pht trin. Khoa hc cng ngh ni chung v cng
ngh thng tin ni ring cng c s pht trin ht sc mnh m trong cc nm qua.
Cc phn mm ra i v ngy cng c hon thin phc v yu cu nhanh, gn,
chnh xc, tit kim, ca cc cng vic trong thi k m s cnh tranh din ra rt
gay gt. Nm bt xu hng chung , Cng ty CAVICO Mining nhanh chng p
dng cng ngh thng tin vo qun l doanh nghip v k ton.
Hin nay, Cng ty ang p dng phn mm k ton Misa do Cng ty C phn Phn
mm ti chnh k ton Misa cung cp. Phn mm k ton ny c nhiu tnh nng
mnh v nhiu tin ch gip cho vic s dng chng trnh c d dng v khai thc
chng trnh c hiu qu.
MISA-SME l phn mm k ton tit kim thi gian, y mnh sn xut kinh doanh
cho doanh nghi p va v nh. c thit k t nhiu phn h c l p, ng thi tch
hp cht ch vi nhau to thnh mt h thng qun tr ti chnh doanh nghi p hon
ho. Phn mm c th chy trn my tnh c nhn hoc mng cc b cho php nhiu
ngi cng chia s mt c s d liu
Cc tnh nng chnh:
- Giao din bng hnh nh
- Thay i giao din chng trnh
- Ci t thng tin doanh nghip
- Qun l n hng cht ch
- Theo di cng n theo tui n
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- i tr cng n
- Tnh gi tr hng tn kho theo nhiu phng php
- H tr doanh nghi p qun l vt t lp rp, tho d
- T ng tnh lng, thu thu nh p, bo him
- Hch ton a tin t
- Qun l TSC linh hot
- Qun l nhiu loi thu
- Gi thnh
- Hn 200 bo co khc nhau: S nht k chung, S ci ti khon, Chng t ghi s,
S ng k chng t, ghi s, Bng tng hp pht sinh ti khon, Bng chi tit pht
sinh i ng- Tm kim chng t d dng
- Kh nng bo mt d liu cao
S trnh t k ton trn my tnh
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Chunb thuthp , xlccti liu , chngtcnthit , nhkhonkton
Nhpdliuvomy , nhpmi thngtinvccnghipvkinhtpht sinhtheoyucu
Khai boyucuvi my
Mytxlthngtin
Insschvbocotheoyucu
2.3.2. T chc hch ton cc phn hnh c th
2.3.2.1. K ton tin mt, tin gi v tin vay
K ton ph trch phn hnh ny c nhim v l thu thp cc chng t, cc ti liu
khi c cc nghip v kinh t pht sinh. Do cc nghip v lin quan n tin thng
xuyn xy ra v mang tnh ri ro gian ln cao nn cc bin ng v tin cn phic k ton theo di, ghi chp hch ton thng xuyn vi ch kim nh bo
qun ring v m bo c s kim sot ni b.
Cc chng t khi pht sinh cc nghip v lin quan n tin s c k ton tin
hnh nhp vo my tnh theo cc mu chng t c sn trong phn mm k ton
Misa . Sau khi k ton khai bo y cc thng tin trong phn mm, my tnh s
t x l thng tin v ra cc bo co cn thit theo yu cu s dng nh: S qu, S
chi tit cng n ca mt khch hng, Bo co lu chuyn tin t, Bng k chng t,
Bo co s d ti qu v ti cc ngn hng
S trnh t hch ton cc nghip v ch yu v tin mt nh sau
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TK 112 TK 111 - tin mt TK 112
TK 511, 512, 711 TK 152, 156, 211
TK 1381TK 311, 341
TK 3381 TK 411, 431, 441
TK 121, 128, 221,222, 228
TK 141
TK 627, 641, 642,623, 635, 811
TK 331, 336, 338,333,334
TK 411, 431, 441
TK 121, 128, 221,222, 228
TK 131, 136, 138
TK 141
Rt TGNH v qu TM
u t ti chnh
S tin thiu khi kim k
Nhn vn gp lin doanh, qu vn
Vay tin nhp qu
Tr li vn kinh doanh, chi qu, vnS tin tha khi kim k
Thu hi cc ti khon u t ti chnhThanh ton cng n phi tr
Chi tm ngThu hi cng n phi thu
Thu hi tm ng tha Chi ph cho hot ng sn xut
Doanh thu bn hng v thu nhp Chi mua vt t, ti sn
Gi TM vo ngn hng
khc
khc
hot ng khc
kinh doanh v hot ng khc
TK 133
2.3.2.2. K ton thanh ton
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TK 511, 711, 337 TK 131 TK 111, 112
TK 111, 112 TK 521, 531, 532
TK 413
TK 331TK 413
Doanh thu thc hin hp ng v bn
iu chnh thanh ton vi KH gc
iu chnh thanh ton vi KH gcThanh ton b tr
Tr li tin t trc cn tha Chp nhn CKTM, gim gi hoc cho
Khch hng tr n hoc ng trc
hng ha, dch v
ngoi t vo cui k
ngoi t vo cui k
KH tr li hng bn
TK 3331
TK 3331
2.3.2.3. K ton hng tn kho
Cc chng t nh: Phiu nhp kho, Phiu xut kho, Phiu xut iu chuyn cc
bin bn nghim thu s c chuyn n cho k ton vt t nhp vo my tnh. Phn
h k ton hng tn kho ca Misa s x l thng tin v in ra cc s sch v bo cok ton v:
Hng nhp gm: Bng k phiu nhp, Tng hp v chi tit hng nhp theo
hp ng, Tng hp v chi tit hng nhp theo nh cung cp.
Hng xut gm: Bng k phiu xut, Tng hp v chi tit hng xut theo
cng trnh.
Hng tn kho: Th kho, S chi tit vt t, Bo co tn kho, Tng hp nhp
xut tn.
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Cng ty p dng phng php k khai thng xuyn hch ton hng tn kho.
Gi vn hng tn kho c xc nh theo phng php bnh qun gia quyn.
Chi ph sn xut kinh doanh (SXKD) d dang cui k hot ng xy lp c
xc nh nh sau:
(................)
S hch ton cc nghip v ch yu v NVL
TK111, 11 2, 3 31,
151 T K 152
TK62 1, 6 27, 64 1,
642
TK621, 62 7, 6 41,642, 154 TK 632
TK1381
TK3381
TK711
M ua nguyn vt l iu nhp kho
Vt l iu tha pht hin khi kim k
Vt l iu thu hi t thanh l TSCNV L pht hin thiu khi kim k
Vt l iu thu hi t sn xut kinh doanhNV L xut bn
Xut NV L cho thi cng
kinh doanh v hot ng khcqu biu tng
T K133
D phng cho hng tn kho
D phng cho hng tn kho c trch lp cho phn gi tr d kin b tn tht
do cc khon suy gim trong gi tr (do gim gi, km phm cht, li thi ...) c
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th xy ra i vi vt t, thnh phm, hng ha tn kho thuc quyn s hu ca
Cng ty da trnbng chng hp l v s suy gim gi tr ti ngy k thc k k
ton nm. Tng hoc gim s d ti khon d phng gim gi hng tn kho c
hch ton vo gi vn hng bn trnbo co kt qu hot ng kinh doanh hp
nht.
2.3.2.4. K ton TSC
Cc chng t s dng: Danh mc TSC, Bin bn giao nhn TSC, Bin bn
thanh l TSC, Bin bn nh gi li TSC
Phn mm k ton Misa cho php theo di cc thay i lin quan n TSC: tng
gim nguyn gi, thay i b phn s dng, thi khu hao, gim ti sn. Chng
trnh t ng tnh khu hao TSC theo s nm s dngCc bo co: Bo co chi tit TSC theo ngun vn, Bo co chi tit TSC theo b
phn, Bo co chi tit / tng hp tng gim TSC, Bo co khu hao v phn b
khu hao.
Hch ton cc nghip v ch yu v TSC.
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S hch ton TSC
T K1 1 1, 1 1 2, 3 3 1,3 4 1 T K 2 1 1 T K8 1 1
T K7 1 1 T K 2 1 4
T K1 3 8 1T K3 3 8 1
M u a s m T S C
T n g T S C d o p h t h i n t h a k h iT S C t h i u k h i k i m k
T n g T S C d o t i t r , b i u t n g G i t r h a o m n c a T S C
T h a n h l , n h n g b n T S C
k i m k k h n g x c n h r n g u y nn h n
T K1 3 3 (G i t r c n l i)
TSC hu hnh
Ti sn c nh hu hnh c phn nh theo nguyn gi tr i gi tr hao mn
ly k. Khi ti sn c bn hay khng c s dng na, nguyn gi v gi tr
hao mn ly k ca ti sn c loi khi ti khon v li l pht sinh t vic
thanh l ti sn c hch ton vo bo co kt qu hot ng kinh doanh hp nht.
Nguyn gi ca ti sn c nh hu hnh bao gm gi mua ca ti sn, thu
nhp khu, cc khon thu trc thu v cc chi ph lin quan trc tip n vic a
ti sn vo trng thi v v tr sn sng s dng. Cc chi ph pht sinh sau khi ti
sn c nh hu hnh c a vo s dng, nh chi ph sa cha, bo dng v
i tu, thng c hch ton vo hot ng kinh doanh trong k pht sinh chi
ph. Trong trng hp c th chng minh mt cch r rng l cc chi ph ny
lm tng li ch kinh t tng lai c tnh thu c t vic s dng ti sn c nh
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hu hnh vt qu tiu chun hot ng nh giban u ca ti sn, th cc chi ph
ny c vn ha lm tng nguyn gi ca ti sn c nh hu hnh.
Khu hao ti sn c nh hu hnh c trch theo phng php khu hao
ng thng trong sut thi gian hu dng c tnh ca cc ti sn nh sau:
Ti s n S n m kh u hao
Nh ca vt kin trc 5 -30
My mc, thit b 5 - 12
Phng tin vn ti, thit b truyn
dn 5 - 10
Thit b, dng c qun l 5 10
TSC v hnh
Ti sn c nh v hnh c ghi nhn theo Chun mc k ton s 04 - Ti sn
c nh v hnh, ban hnh theo Quyt nh s 149/2001/Q-BTC ngy 31 thng
12 nm 2001 v Thng t 161/2007/TT-BTC ngy 31 thng 12 nm 2007 hng
dn thc hin Chun mc trn.
2.3.2.5. K ton chi ph v tnh gi thnh
Cc danh mc cn khai bo: Danh mc yu t chi ph, Danh mc nhm vt t gi
thnh.Cc bo co: Bng k chng t theo cng trnh, Bng k chng t nguyn vt liu
theo cng trnh, d n, Tng hp s pht sinh theo cng trnh d n, Bng tng hp
chi ph theo cng trnh d n, Bng tng hp gi thnh cc cng trnh d n, Bo co
tng hp theo cng trnh.
2.3.2.6. K ton thu
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. Thu thu nhp doanh nghip
Thu thu nhp doanh nghip trong bo co kt qu hot ng kinh doanh hp
nht ca nm ti chnh bao gm thu thu nhp phi tr trong nm v thu thu nhp
hon li.
Thu thu nhp doanh nghip hin hnh th hin s thu phi np trong nm ti
chnh theo thu sut c p dng vo ngy kt thc nm ti chnh v bt k bt
ton iu chnh i vi s thu phi np ca nm trc.
Thu thu nhp doanh nghip hon li c xc nh theo phng php ghi n
phi trtrn bng cn i k ton da trn s chnh lch tm thi gia c s tnh
thu ca ti snv cng n vi gi tr s sch ca cc khon mc ny. Ti sn thu
thu nhp hon li v thu thu nhp hon li phi tr c xc nh theo thu sut d
kin s p dng trong nm ti chnh m ti sn thu thu nhp hon li c thu hi
hay thu thu nhp hon liphi tr da trn mc thu sut c hiu lc vo ngy ktthc nm ti chnh.
Ti sn thu thu nhp hon li c ghi nhn cho cc khon chnh lch tm
thi c khu tr v s l thu cha s dng trong phm vi chc chn c li
nhun tnh thu trong tng lai s dng cc khon chnh lch tm thi c
khu tr v s l tnh thu cha s dng .
Gi tr ghi s ca ti sn thu thu nhp hon li c xem xt vo ngy kt thc
nm ti chnh v c gim n mc chc chn c li nhun tnh thu cho php
s dng mtphn hoc ton b ti sn thu thu nhp hon li.
Thu GTGT
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Cng ty np thu gi tr gia tng theo phng php khu tr vi thu sut thu
gi tr gia tng theo quy nh ca lut thu hin hnh.
Cc loi thukhc
Cng ty k khai v np theo quy nh ca php lut hin hnh.
Cc bo co thu ca Cng ty s chu s kim tra ca c quan thu. Do vic p
dng lut v cc qui nh v thu i vi cc loi nghip v khc nhau c th c
gii thch theo nhiu cch khc nhau, s thu c trnh by trn cc bo co ti
chnh hp nht c th sb thay i theo quyt nh cui cng ca c quan thu.
2.3.2.7. K ton tng hp
K ton tng hp l cng vic rt quan trng trong cng tc k ton i hi ngi
ph trch phn hnh ny phi c trnh chuyn mn cao v c kinh nghim. Cng
ty Cu 1 Thng Long ph phng k ton chnh l k ton tng hp. Do p dng k
ton my nn vic tng hp d liu cng thun li hn. Phn h k ton tng hpng vai tr trung tm tip nhn d liu t tt c cc phn h. Phn h ny cho php
k ton tng hp cp nht cc phiu k ton tng qut, cc bt ton phn b, kt
chuyn cui k, cc bt ton nh k v cc bt ton iu chnh. Ngoi ra cn thc
hin tng hp s liu t tt c cc phn h khc ln cc s sch, bo co k ton, bo
co thu
u vo ca phn hnh ny l: Phiu k ton, Bt ton phn b t ng, Bt ton
kt chuyn t ng, Bt ton chnh lch t gi.
Phn mm s cho php k ton t khai bo cc mu bo co ti chnh theo yu cu,
khai bo cc ch tiu, cng thc tnh ton cc ch tiu in ra cc Bo co ti chnh:
Bng cn i k ton, Bo co kt qu hot ng sn xut kinh doanh, Bo co lu
chuyn tin t.
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m bo vic kim tra cho gia k ton v th qu. i ng cn b k ton ti
phng Ti v u c chuyn mn cao vi trnh i hc, c nhiu nm kinh nghim
trong ngh, nhit tnh v lun hon thnh v hon thnh tt nhim v c giao.
Cng ty cng trang b cho phng Ti v y cc loi thit b hin i png nhu cu thng tin nhanh v bng n ca nn kinh t, ng thi gim bt khi
lng cng vic k ton v m bo tnh chnh xc, kp thi ca thng tin. Cc thit
b gm: my vi tnh, my in, my fax, my photo
Bn cnh hot ng kim tra, gim st ca Ban kim sot ni b gp phn to
hiu qu trong qu trnh vn hnh ca b my k ton ni ring v hot ng ca
cng ty ni chung.
3.2. nh gi t chc cng tc k ton
T chc chng t k ton
H thng chng t ban u c t chc hp php, hp l, hp l v y theo
quy nh s 15/2006/Q BTC m bo phn nh ng n cc nghip v kinh t,
to iu kin cho vic ghi s v i chiu kim tra. i vi cc chng t bt buc
(Phiu thu, Phiu chi, Ha n GTGT) Cng ty u p dng theo ng mu do BTi chnh ban hnh. c bit, cc ha n GTGT u vo khi chuyn ln phng ti
v u c photo lm 2 bn lun chuyn cn ha n gc dng ghi s v lu
tr, lm gim n mc ti thiu trng hp mt ha n. Cc chng t mang tnh
hng dn (Hp ng giao khon, Bin bn nghim thu, Bng chm cng, Giy
ngh tm ng) Cng ty u p dng ph hp vi c th hot ng sn xut kinh
doanh xy lp. Vic lun chuyn v bo qun chng t ti cc x nghip cng nh ti
cc phng ti v ca Cng ty c quy nh kh r rng, m bo thc hin y
quy trnh lun chuyn chng t, to iu kin cho cng tc kim tra, kim sot trong
ni b Cng ty.
T chc h thng ti khon k ton
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H thng ti khon k ton ti Cng ty bao gm TK tng hp v TK chi tit c
m chi tit cho tng i tng, p ng nhu cu phn nh thng tin cho cc i
tng lin quan.
T chc h thng s k ton
Vic la chn hnh thc s Chng t ghi s l ph hp vi ch k ton hin
hnh v c im kinh doanh xy lp ca Cng ty. H thng s sch k ton bao gm
y hai h thng s chi tit v s tng hp, m bo theo di mt cch chi tit ti
tng cng trnh, hng mc cng trnh, ng thi to iu kin cho cng tc kim tra,
i chiu chi tit theo chng t.
T chc bo co k ton
H thng Bo co ti chnh c lp y , theo ng mu quy nh v m bo
thi hn np.
Ngoi cc s do Nh nc quy nh, cng ty cn c cc mu bng t thit k ring
cho hot ng ca mnh nh: Bo co qun tr v cng n, Bo co qun tr v ti
chnh
Bo co qun tr v cng n khng ging nh s chi tit TK131 hay TK331. Ni
dung bo co tp trung phn tch tnh hnh bin ng thu hi n vay cng nh tnh
hnh tr n ca Cng ty trong tng thng. T c th d dng tnh c cc t s
thanh ton v a ra cc bin php nng cao kh nng thu hi v thanh ton n.
Bo co qun tr v ti chnh l mt bo co tng qut tp trung v cc chi tiu ti
chnh ca Cng ty gm tnh hnh thanh ton, quy m vn ti sn, kh nng t ti tr
v tnh hnh u t. Cc chi tiu ny thng c lin h vi cc phng php qunl nh gi tnh hnh ti chnh ca Cng ty
Bn cnh nhng u im trnh by trn, hin nay cng tc k ton ca Cng ty
vn cn tn ti mt s bt cp sau:
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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 nhng phn no cng lm chm
tin thanh ton ca khch hng do n v cung ng chm v cho khi lng chngt cn lu tr tng ln.
V ti khon k ton: Do yu cu ca cng tc qun l, Cng ty Cavico
Mining m nhiu ti khon cp 4, cp 5 theo di n tng cng trnh, tng v
vic thun li cho cng tc lp bo co qun tr nhng li gy kh khn cho k
ton khi cp nht chng t, d nhm ln khi hch ton v kh khn trong khu kim
tra pht hin li.
Vic tng hp s liu v sn lng tiu th, doanh thu, chi ph vn ti, chi ph bc
xp, bo co cng n, ti cc ban d n ch c thc hin nh k khng c s liu
bo co thng xuyn. iu cng nh hng trc tip n cng tc qun l doanh
thu , chi ph ca Cng ty.
Tuy cn nhng mt hn ch nhng bng s n lc c gng ca cc nhn vin k
ton, cng tc hc ton k ton dang dn hn ch nhng nhc im, nng cao hiu
qu cng tc k ton.