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Transcript of nguyên vật liệu
Kha lun Tt nghip
Khoa K ton
LI M U1. ngha v tnh cp thit ca ti. Trong nn kinh t th trng, cc doanh nghip sn xut mun tn ti v pht trin nht nh phi c phng php sn xut kinh doanh ph hp v hiu qu. Mt quy lut tt yu trong nn kinh t th trng l cnh tranh, do vy m doanh nghip phi tm mi bin php ng vng v pht trin trn thng trng, p ng c nhu cu ca ngi tiu dng vi cht lng ngy cng cao v gi thnh h. thc hin c iu , vn trc mt l cn phi hch ton y , chnh xc vt liu trong qu trnh sn xut vt cht bi v y l yu t c bn trong qu trnh sn xut, n chim t trng ln trong tng chi ph v gi thnh sn phm ca doanh nghip. Ch cn mt bin ng nh v chi ph nguyn vt liu cng nh hng n gi thnh sn phm, nh hng n li nhun ca doanh nghip. iu buc doanh nghip phi quan tm n vic tit kim nguyn vt liu lm sao cho mt lng chi ph nguyn vt liu b ra nh c m sn xut c nhiu sn phm hn, cht lng vn m bo. K ton vi chc nng l cng c qun l phi tnh ton v qun l nh th no p ng c yu cu . Nhn thc c mt cch r rng vai tr ca k ton, c bit l k ton vt liu trong qun l chi ph ca doanh nghip, trong thi gian thc tp ti Cng ty C phn Vt liu Xy dng v Xy lp s 5 cng vi s gip ca Phng Ti chnh K ton v c s hng dn tn tnh ca Thy gio Th.S o Mnh Huy, em i su vo tm hiu cng tc k ton nguyn vt liu Cng ty. Em nhn thy cng tc k ton nguyn vt liu ca Cng ty tng i c nn np, p ng c yu cu qun l nguyn vt liu ca Cng ty. Vn dng nhng kin thc tip thu c trng kt hp vi thc t v cng tc hch ton nguyn vt liu Cng ty C phn Vt liu xy dng v Xy lp s 5, em xin vit v ti: Thc trng cng tc k ton nguyn vt liu ti Cng ty C phn Vt liu xy dng v Xy lp s 5. 2. Mc ch nghin cu ca Kha lun: Th nht, nghin cu c s l lun hch ton nguyn vt liu trong cc doanh nghip. Phm Th Hng1
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Th hai, tm hiu thc trng cng tc k ton nguyn vt liu ti Cng ty C phn Vt liu xy dng v Xy lp s 5 Th bai, a ra nhng kin ngh, gii php nhm hon thin cng tc k ton nguyn vt liu ti Cng ty. 3. i tng v phm vi nghin cu: Kha lun nghin cu cng tc k ton nguyn vt liu ti Cng ty C phn Vt liu xy dng v Xy lp s 5. Ly s liu thng 11 nm 2009 minh ha. 4. Phng php nghin cu: Vn dng nhng kin thc c hc ti Trng i hc Lao ng X hi kt hp vi c im cng tc k ton ca Cng ty C phn Vt liu xy dng v Xy lp s 5; s dng phng php tng hp l lun v cc phng php ca k ton. 5. Kt cu ca Kha lun: Li m u: Chng I: C s l lun hch ton nguyn liu, vt liu trong cc doanh nghip sn xut. Chng II: Thc trng k ton nguyn vt liu ti Cng ty C phn Vt liu xy dng v Xy lp s 5. Chng III: Mt s kin nhm hon thin hch ton nguyn vt liu ti Cng ty C phn Vt liu xy dng v Xy lp s 5. Kt lun: Do kin thc v l lun thc t hiu bit cha nhiu nn trong bi vit ca mnh cn nhiu hn ch v thiu st. Em rt mong c thy gio v cc cn b trong Cng ty ch bo thm em c iu kin nng cao kin thc phc v cho cng tc sau ny. Em xin chn thnh cm n!
Phm Th Hng
2
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
MC LCTrang LI M U .........................................................................................................1 Chng I C S L LUN HCH TON NGUYN LIU TRONG CC DOANH NGHIP SN XUT I. C IM, YU CU QUN L V NHIM V K TON NGUYN VT LIU TRONG DOANH NGHIP SN XUT. ...................................................7 1. c im NVL ....................................................................................................7 2. Yu cu qun l NVL .........................................................................................7 3. Nhim v k ton NVL .......................................................................................8 II. PHN LOI, TNH GI NGUYN VT LIU..............................................9 1. Phn loi NVL ....................................................................................................9 2. Tnh gi NVL ....................................................................................................10 2.1 Tnh gi NVL nhp kho ..................................................................................10 2.1.1 NVL mua ngoi ............................................................................................10 2.1.2 NVL t ch bin ...........................................................................................10 2.1.3 NVL thu ngoi gia cng ch bin ..............................................................10 2.1.4 NVL nhn gp vn lin doanh, vn c phn ...............................................11 2.1.5 NVL vay mn tm thi ca n v khc ...................................................11 2.1.6 NVL c biu tng, vin tr ......................................................................11 2.1.7 Ph liu thu hi t qu trnh sn xut kinh doanh ........................................11 2.2 Tnh gi NVL xut kho ...................................................................................11 2.2.1 Phng php nhp trc xut trc .............................................................11 2.2.2 Phng php nhp sau xut trc ................................................................12 2.2.3 Phng php bnh qun gia quyn ...............................................................12 2.2.4 Phng php gi thc t ch danh ..............................................................12 2.2.5 Phng php gi hch ton ..........................................................................12 III. K TON CHI TIT NGUYN VT LIU ................................................13 1. Chng t s dng ..............................................................................................13 2. Phng php k ton chi tit .............................................................................13 2.1 Phng php th song song ............................................................................14 2.2 Phng php s i chiu lun chuyn...........................................................15 Phm Th Hng3
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
2.3 Phng php s s d .....................................................................................15 IV. K TON TNG HP NGUYN VT LIU.............................................16 1. Cc phng php k ton hng tn kho ............................................................16 1.1 Phng php k khai thng xuyn ...............................................................16 1.2 Phng php kim k nh k ........................................................................17 2. K ton tng hp NVL theo phng php KKTX ...........................................17 2.1 Ti khon s dng ...........................................................................................17 2.2 Trnh t hch ton ...........................................................................................19 3. K ton tng hp NVL theo phng php KKK ...........................................21 3.1 Ti khon s dng ...........................................................................................21 3.2 Trnh t hch ton ...........................................................................................22 V. HNH THC S K TON ...........................................................................22 1. Hnh thc Nht k chung ..................................................................................23 2. Hnh thc Nht k S ci ...............................................................................24 3. Hnh thc Nht k Chng t ..........................................................................24 4. Hnh thc Chng t ghi s ................................................................................25 5. Hnh thc k ton trn my vi tnh ..................................................................25 Chng II THC TRNG CNG TC K TON NGUYN VT LIU TI CNG TY C PHN VT LIU XY DNG V XY LP S 5 I. C IM SN XUT KINH DOANH, T CHC QUN L CA CNG TY CP VLXD V XL S 5. .......................................................26 1. Qu trnh hnh thnh v pht trin ca Cng ty ................................................26 2. C cu ngnh ngh sn xut kinh doanh v Quy trnh cng ngh sn xut sn phm ............................................................................................28 2.1 C cu ngnh ngh sn xut kinh doanh.........................................................28 2.2 Quy trnh cng ngh sn xut sn phm .........................................................29 3. C cu b my qun l ca Cng ty .................................................................31 4. c im cng tc k ton ................................................................................33 4.1. Hnh thc k ton ...........................................................................................33 4.2. T chc b my k ton .................................................................................344
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
4.3. Ch k ton p dng ti Cng ty ...............................................................35 4.4. Tnh hnh s dng my tnh trong k ton Cng ty ....................................36 II. THC TRNG CNG TC K TON NGUYN VT LIU TI CNG TY C PHN VT LIU XY DNG V XY LP S 5 ..............37 1. c im nguyn vt liu ti Cng ty ...............................................................37 2. Phn loi, qun l, nh gi NVL .....................................................................37 2.1. Phn loi NVL ...............................................................................................37 2.2. Qun l NVL ..................................................................................................38 2.2.1 Qun l qu trnh thu mua NVL ..................................................................38 2.2.2 Bo qun vt liu..........................................................................................38 2.3. nh gi NVL ................................................................................................39 2.3.1 i vi NVL nhp kho ................................................................................39 2.3.2 i vi NVL xut kho .................................................................................40 3. Th tc tip nhn v xut vt liu ti kho .........................................................41 3.1. Th tc nhp kho NVL ..................................................................................41 3.1.1 Nhp kho cha thanh ton ...........................................................................41 3.1.2 Nhp kho thanh ton bng tin tm ng ......................................................45 3.2. Th tc xut kho NVL ...................................................................................49 3.2.1 Xut kho NVL chnh ....................................................................................49 3.2.2 Xut kho NVL ph, vt t khc ...................................................................53 4. K ton chi tit NVL .........................................................................................56 4.1. Quy trnh lun chuyn chng t v hch ton s liu ....................................56 4.1.1 Quy trnh lun chuyn chng t ..................................................................56 4.1.2 Quy trnh hch ton s liu ..........................................................................58 4.2. Phng php k ton chi tit ..........................................................................58 5. K ton tng hp NVL ......................................................................................68 5.1. K ton nhp kho NVL ..................................................................................68 5.2. K ton xut kho NVL ...................................................................................69 5.3. K ton kt qu kim k NVL .......................................................................71
Phm Th Hng
5
Lp 2KT4
Kha lun Tt nghip Chng III MT S KIN NHM HON THIN HCH TON NGUYN VT LIU TI CNG TY C PHN VT LIU XY DNG V XY LP S 5.
Khoa K ton
I. NHN XT V THC TRNG HCH TON NGUYN VT LIU ........74 1. Nhng u im .................................................................................................74 1.1. Cng tc qun l NVL ni chung ca Cng ty ..............................................74 1.2. Cng tc k ton NVL ...................................................................................75 2. Nhng hn ch ..................................................................................................76 II. MT S KIN NHM HON THIN CNG TC HCH TON NGUYN VT LIU TI CNG TY ..................................76 1. S cn thit phi hon thin cng tc k ton NVL ti Cng ty .......................76 2. Mt s kin nhm hon thin cng tc k ton NVL ....................................77 2.1. Kin ngh th nht: V vic phn loi v lp s danh im vt t ................77 2.2. Kin ngh th hai: M cc TK cp 2 ca TK 152..........................................79 2.3. Kin ngh th ba: Lp phiu bo vt t cn li cui k .................................79 2.4. Kin ngh th t: Lp s chi tit TK 141 cho tng i tng .......................80 2.5. Kin ngh th nm: Lp bng phn b nguyn liu, vt liu .........................81 KT LUN ...........................................................................................................82
Phm Th Hng
6
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
CHNG I C S L LUN HCH TON NGUYN LIU, VT LIU TRONG CC DOANH NGHIP SN XUT.I. C IM, YU CU QUN L V NHIM V K TON NGUYN VT LIU TRONG DOANH NGHIP SN XUT. 1. c im nguyn vt liu. Nguyn vt liu l thnh phn ch yu cu to nn thnh phm, dch v, l u vo ca qu trnh sn xut. Xt trn cc phng din khc nhau, ta thy r c im, v tr quan trng ca vt liu trong qu trnh sn xut, kinh doanh: Nguyn vt liu l i tng lao ng biu hin di dng vt ha, l mt trong ba yu t c bn khng th thiu c ca qu trnh sn xut, l c s vt cht to thnh sn phm mi. K hoch sn xut ph thuc rt nhiu vo vic cung cp vt liu c tnh y , kp thi, ng cht lng hay khng. Nu vt liu c cht lng tt, ng quy nh s to iu kin cho sn xut tin hnh thun li, cht lng sn phm to kh nng cnh tranh trn th trng v ngc li. Nguyn vt liu ch tham gia vo mt chu k sn xut nht nh, khi tham gia vo sn xut, kinh doanh, di tc ng ca lao ng, NVL b tiu hao ton b hoc thay i hnh thi vt cht ban u to thnh thc th sn phm. Gi tr NVL c dch chuyn ton b mt ln vo gi tr sn phm mi to ra. NVL thuc ti sn lu ng, gi tr vt liu thuc vn lu ng d tr ca doanh nghip. NVL thng chim mt t trng rt ln trong chi ph sn xut v gi thnh sn phm cc doanh nghip, cho nn vic qun l qu trnh thu mua, vn chuyn, bo qun d tr v s dng vt liu trc tip tc ng n nhng ch tiu quan trng nht ca doanh nghip nh ch tiu sn lng, li nhun, gi thnh... 2. Yu cu qun l Nguyn vt liu. Chi ph NVL thng chim t trng ln trong tng chi ph sn xut, kinh doanh ca mi doanh nghip. Qun l tt khu thu mua, d tr v s dng vt t ni chung, NVL ni ring l iu kin cn thit m bo cht lng sn phm, tit kim chi
Phm Th Hng
7
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
ph, h gi thnh sn phm, tng li nhun cho doanh nghip. Nhm qun l tt NVL cn phi m bo cc yu cu c bn sau: Th nht, trnh nhm ln trong cng tc qun l v hch ton, i vi doanh nghip c nhiu loi NVL cn xy dng h thng danh im NVL nhm thng nht tn gi, quy cch, k hiu, n v tnh ca tng danh im NVL. H thng danh im NVL phi r rng, d nh, tng ng vi quy cch, chng loi ca NVL. Th hai, qun l tt qu trnh bo qun, vn chuyn NVL v n v, chng hao ht, mt mt, gim cht lng trong qu trnh vn chuyn. Th ba, qu trnh sn xut, kinh doanh c thc hin lin tc, s dng vn c hiu qu, doanh nghip cn phi xy dng nh mc cho tng danh im NVL, trnh trng hp d tr qu nhiu hoc qu t mt loi NVL no . nh mc tn kho NVL cn l c s xy dng k hoch thu mua NVL, k hoch ti chnh ca doanh nghip. Th t, qun l tt vic d tr NVL gim thiu vic hao ht, mt mt, doanh nghip phi xy dng h thng kho tng m bo tiu chun k thut, nhn vin th kho phi c trnh chuyn mn v phm cht o c. Cc quy trnh nhp, xut kho NVL cn c thc hin y , cht ch. Khng b tr th kho kim nhim vic tip liu v k ton NVL. 3. Nhim v k ton NVL. Nhm cung cp y , kp thi, chnh xc thng tin v qun l, s dng NVL trong doanh nghip, k ton NVL phi thc hin cc nhim v c bn sau: Th nht, ghi chp, tnh ton, phn nh y , kp thi, chnh xc s lng, cht lng v gi thc t ca NVL nhp, xut kho. Th hai, mi loi NVL c vai tr, tc dng, nh mc s dng khc nhau, nh hng n cht lng, gi thnh sn phm, do cn phi kim tra tnh hnh chp hnh cc nh mc tiu hao NVL. Th ba, NVL c xut dng cho nhiu i tng khc nhau, k ton cn phn b hp l gi tr NVL s dng cho cc i tng.
Phm Th Hng
8
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Th t, tnh ton, phn nh chnh xc s lng, cht lng, gi tr NVL tn kho. Pht hin kp thi vt t tha, thiu, km phm cht, t c bin php x l, hn ch ti a thit hi c th xy ra. II. PHN LOI V TNH GI NGUYN VT LIU. 1. Phn loi nguyn vt liu. NVL s dng trong cc doanh nghip bao gm nhiu loi, mi loi c cng dng, yu cu qun l khc nhau. Nhm to iu kin cho hch ton v qun l, i hi doanh nghip cn phi phn loi NVL. Da vo tiu thc khc nhau, NVL c phn thnh tng nhm, tng loi khc nhau. Cn c vo vai tr, tc dng ca NVL trong sn xut kinh doanh, NVL c chia thnh cc loi sau: Nguyn liu, vt liu chnh: l i tng ch bin chnh hoc ng vai tr chnh ca qu trnh sn xut. Nguyn liu, vt liu chnh tham gia vo qu trnh sn xut cu thnh thc th vt cht ca sn phm. Phn loi NVL thnh nguyn liu, vt liu chnh gn lin vi doanh nghip sn xut c th v ch c ngha trong phm vi tng doanh nghip. Vt liu ph: l nhng loi vt liu khi tham gia vo qu trnh sn xut, khng cu thnh thc th chnh ca sn phm nhng c th kt hp vi vt liu chnh lm thay i mu sc, mi v, hnh dng b ngoi, tng thm cht lng ca sn phm, to iu kin cho qu trnh ch to sn phm c thc hin bnh thng, hoc phc v cho nhu cu cng ngh, k thut, bo qun ng gi, phc v cho qu trnh lao ng. Nhin liu, ng lc: l nhng loi vt liu dng to ra nhit nng cho qu trnh sn xut, kinh doanh, to iu kin cho qu trnh ch to sn phm din ra bnh thng. V d du, xng, kh t, than ci... Ph tng thay th: l nhng vt liu dng thay th, sa cha my mc thit b, phng tin vn ti, cng c, dng c sn xut... Vt liu khc: l cc loi vt liu khng thuc cc nhm vt liu trn nh ph liu thu hi trong qu trnh sn xut, kinh doanh
Phm Th Hng
9
Lp 2KT4
Kha lun Tt nghip 2. Tnh gi nguyn vt liu. 2.1 Tnh gi NVL nhp kho.
Khoa K ton
Gi thc t ca NVL nhp kho c xc nh ty theo tng ngun nhp, c th: 2.1.1 NVL mua ngoi. Cc doanh nghip mua NVL dng cho hot ng sn xut, kinh doanh hng ha, dch v chu thu GTGT tnh theo phng php khu tr, gi tr ca NVL mua ngoi c phn nh theo gi mua cha c thu GTGT u vo. Nu doanh nghip mua NVL dng cho hot ng sn xut, kinh doanh hng ha, dch v chu thu GTGT tnh theo phng php trc tip hoc khng thuc i tng chu thu GTGT th gi tr NVL mua vo c phn nh theo tng gi thanh ton (gi c thu GTGT)
Gi thc t NVL mua ngoi
=
Gi mua ghi trn Ha n
+
Cc loi thu khng c hon li (thu nhp khu, thu tiu th c bit ca hng nhp khu)
+
Chi ph khc c lin quan (vn chuyn, bc d)
Trong gi thc t ca NVL mua ngoi khng bao gm cc khon chit khu thng mi, gim gi hng mua, gi tr hng mua tr li do hng khng ng quy cch, phm cht. 2.1.2 NVL t ch bin. Gi thc t NVL mua ngoi = Gi thc t NVL xut ch bin + Chi ph khc c lin quan (nhn cng ch bin, khu hao thit b)
2.1.3 NVL thu ngoi gia cng ch bin. Gi thc t ca NVL thu ngoi gia cng ch bin bao gm: gi thc t NVL xut thu ngoi gia cng ch bin; cc chi ph khc lin quan trc tip n thu gia cng, ch bin (tin thu gia cng ch bin, chi ph vn chuyn, bc xp NVL n ni ch bin v t ni ch bin v n v...).10
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip 2.1.4 NVL nhn gp vn lin doanh, vn c phn.
Khoa K ton
Gi thc t ca NVL nhn gp vn lin doanh, gp c phn bao gm: gi tr c cc bn tham gia gp vn lin doanh thng nht nh gi chp thun, cc chi ph lin quan n vic tip nhn NVL. 2.1.5 NVL vay mn tm thi ca n v khc. i vi NVL vay mn tm thi ca n v khc, gi thc t nhp kho c tnh theo gi th trng hin ti ca s NVL . 2.1.6 NVL c biu, tng, vin tr. Gi thc t ca NVL c biu, tng, vin tr l gi ghi trong bin bn bn giao (hoc gi do Hi ng nh gi ca n v xc nh) v cc chi ph lin quan n tip nhn NVL (nu c). 2.1.7 Ph liu thu hi t qu trnh sn xut, kinh doanh. i vi ph liu thu hi t qu trnh sn xut, kinh doanh, gi thc t c tnh theo gi nh gi thc t do Hi ng thu hi nh gi hoc theo gi tr c th thu hi ti thiu (cn c vo gi bn trn th trng). 2.2 Tnh gi NVL xut kho. Cn c vo c im ca tng doanh nghip, s lng danh im NVL, tn sut nhp xut kho, trnh nhn vin k ton, trnh th kho, iu kin kho bi... la chn phng php tnh gi xut kho ph hp theo nguyn tc nht qun trong hch ton. 2.2.1 Phng php nhp trc, xut trc. Theo phng php ny, gi thit rng s vt liu no nhp trc th xut trc, xut ht s nhp trc mi n s nhp sau. Ni cch khc c s ca phng php ny l gi thc t ca vt liu mua trc s c dng lm gi tnh gi thc t vt liu xut trc v do vy gi tr vt liu tn kho cui k s l gi thc t ca s vt liu mua vo sau cng. Phng php ny thch hp trong trng hp gi c n nh hoc c xu hng gim.
Phm Th Hng
11
Lp 2KT4
Kha lun Tt nghip 2.2.2 Phng php nhp sau, xut trc.
Khoa K ton
Phng php ny gi nh nhng vt liu mua sau cng s c xut trc tin, ngc li vi phng php nhp trc, xut trc trn. Phng php nhp sau, xut trc thch hp trong trng hp lm pht. 2.2.3 Phng php bnh qun gia quyn. Theo phng php ny, gi tr ca tng loi NVL c tnh theo gi tr trung bnh ca tng loi NVL tn kho u k v gi tr tng loi NVL c mua hoc sn xut trong k. Tr gi thc t NVL tn n gi xut kho bnh qun=
u k S lng NVL tn u k
+
Tr gi thc t NVL nhp trong k S lng NVL nhp trong k
+
Tr gi thc t NVL xut kho
=
n gi xut kho bnh qun
x
S lng xut kho
2.2.4 Phng php gi thc t ch danh. Theo phng php ny, vt liu c xc nh gi tr theo n chic hay tng l v gi nguyn t lc nhp vo cho n lc xut dng (tr trng hp iu chnh). Khi xut vt liu no s tnh theo gi thc t ca vt liu . Phng php ny thch hp vi nhng doanh nghip c iu kin bo qun ring tng l vt liu nhp kho. 2.2.5 Phng php gi hch ton. Theo phng php ny, ton b NVL xut dng trong k c tnh theo gi hch ton. Doanh nghip c th cn c vo gi k hoch hoc gi mua ti mt thi im no hay gi bnh qun k trc... xy dng gi hch ton. Cui k, k ton tin hnh iu chnh t gi hch ton sang gi thc t theo cng thc: Gi thc t NVL xut dng trong k Gi hch ton ca NVL xut dng trong k H s chnh lch gia gi thc t v gi hch ton ca NVL
=
x
Phm Th Hng
12
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
H s chnh lch gia gi thc t v gi hch ton ca NVL=
Gi thc t ca NVL tn kho u k Gi hch ton ca NVL tn kho u k
+
Gi thc t ca NVL nhp kho trong k Gi hch ton ca NVL nhp kho trong k
+
S dng gi hch ton lm gim bt khi lng cng vic k ton, s liu phn nh kp thi, kt hp cht ch k ton chi tit vi k ton tng hp vt t nn vic tnh gi vt t c thc hin nhanh chng, khng ph thuc vo cng nhp, xut v s lng danh im NVL. Phng php ny thch hp vi nhng doanh nghip c nhiu chng loi NVL, i ng k ton c trnh chuyn mn cao. III. K TON CHI TIT NGUYN VT LIU. 1. Chng t s dng. K ton phi bo m theo di c tnh hnh bin ng ca tng danh im NVL v mt gi tr, s lng, cht lng theo tng kho, tng ngi ph trch vt cht. theo di chi tit vt t, k ton s dng cc chng t ch yu sau: Phiu nhp kho Phiu xut kho Bin bn kim nghim vt t Phiu bo vt t cn li cui k Bin bn kim k vt t Bng k nhp (xut) vt t Bng ly k nhp xut tn kho Bng phn b nguyn liu, vt liu. 2. Phng php k ton chi tit. Nhm cung cp y , kp thi cc thng tin v tnh trng, s bin ng ca tng danh im vt t, k ton chi tit vt t c thc hin kho, phng k ton v
Phm Th Hng
13
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
tin hnh theo mt trong ba phng php: phng php th song song, phng php s i chiu lun chuyn, phng php s s d. 2.1 Phng php th song song. Theo phng php ny, k ton chi tit NVL c tin hnh nh sau: kho: Th kho theo di, phn nh s lng NVL nhp, xut, tn kho trn Th kho. phng k ton: K ton theo di, phn nh s lng NVL nhp, xut, tn kho trn Bng tng hp chi tit vt liu, dng c, sn phm, hng ha. S liu trn Bng tng hp chi tit vt liu, dng c, sn phm, hng ha c i chiu vi s liu ca k ton tng hp theo di trn S ci hoc Nht k S ci. Phng php th song song n gin, d lm tuy nhin vic ghi chp cn nhiu trng lp. Phng php ny ch thch hp vi n v c quy m nh, s lng nghip v pht sinh lin quan n nhp, xut NVL t, trnh nhn vin k ton cha cao.
S d 1.1: Phng php th song song Phiu nhp kho S chi tit vt liu, dng c Bng tng hp chi tit vt liu, dng c
Th kho
K ton tng hp
Phiu xut kho
Ghi hng ngy Ghi cui thng i chiu14
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip 2.2 Phng php s i chiu lun chuyn.
Khoa K ton
Theo phng php ny, k ton chi tit NVL c tin hnh nh sau: kho: Th kho theo di, phn nh s lng NVL nhp, xut, tn kho trn Th kho. phng k ton: Cn c vo Bng k nhp (xut) vt t cui k k ton vo S i chiu lun chuyn. S liu trn S i chiu lun chuyn c i chiu vi s liu theo di trn Th kho, ng thi i chiu gi tr ca tng danh im NVL vi s liu k ton tng hp theo di trn Bng k tnh gi theo gi hch ton. Phng php ny gim nh khi lng cng vic ca k ton, nhng trong trng hp tn sut nhp, xut ca tng danh im NVL ln th cng vic kim tra, i chiu c thc hin vo cui k thng gp kh khn v nh hng ln n tin thc hin cc khu k ton khc. Phng php ch thch hp vi nhng n v c nhiu danh im NVL, tn sut nhp, xut khng ln. S 1.2: Phng php s i chiu lun chuyn Phiu nhp kho Th kho Phiu xut kho
Bng k nhp vt t
S i chiu lun chuyn
Bng k xut vt t
K ton tng hp 2.3 Phng php s s d. kho: ngoi vic ghi vo Th kho, nh k sau khi ghi th kho xong, th kho tp hp ton b chng t nhp kho, xut kho pht sinh theo tng danh im NVL, lp Phiu giao nhn chng t km theo cc chng t nhp, xut kho gi cho k ton. Cui k, cn c vo Th kho ghi s lng NVL tn kho vo S s d.
Phm Th Hng
15
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
phng k ton: khi nhn c chng t do th kho gi n, k ton kim tra, tnh gi theo tng chng t, tng cng s tin trn Phiu giao nhn chng t, ng thi ghi s tin va tnh c ca tng danh im NVL vo Bng ly k nhp, xut, tn kho, s liu trn hai s ny c i chiu vi nhau. Phng php ny trnh c vic ghi chp trng lp v dn u cng vic ghi s trong k, nhng vic kim tra, i chiu, pht hin sai st gp nhiu kh khn. Phng php ny i hi nhn vin k ton v th kho phi c trnh chuyn mn cao. Phng php ny thch hp vi nhng n v c nhiu danh im NVL; cng nhp, xut NVL kh ln. S 1.3: Phng php s s d Phiu giao nhn chng t nhp
Phiu nhp kho
Th kho
S s d
Bng ly k nhp, xut, tn kho
K ton tng hp
Phiu xut kho
Phiu giao nhn chng t xut
IV. K TON TNG HP NGUYN VT LIU. 1. Cc phng php k ton hng tn kho. 1.1 Phng php k khai thng xuyn. Phng php k khai thng xuyn l phng php theo di v phn nh thng xuyn, lin tc, c h thng tnh hnh nhp, xut, tn kho NVL trn s k ton. Trong trng hp p dng phng php k khai thng xuyn, cc ti khon k ton hng tn kho c dng phn nh s hin c, tnh hnh bin ng tng, gim ca vt t. V vy, gi tr vt t tn kho trn s k ton c th xc nh c bt k thi im no trong k k ton. Cui k k ton, cn c vo s liu kim k vt t tn kho16
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
thc t, so snh, i chiu vi s liu tn kho trn s k ton, nu c chnh lch phi xc nh nguyn nhn v x l kp thi. Phng php ny thng p dng cho cc n v sn xut cng nghip v cc n v thng mi kinh doanh cc mt hng c gi tr ln. 1.2 Phng php kim k nh k. Phng php kim k nh k l phng php k ton cn c vo kt qu kim k thc t phn nh gi tr tn kho cui k ca vt t trn s k ton tng hp, t tnh ra gi tr vt t xut dng trong k theo cng thc: Tr gi vt t xut dng trong k = Tr gi vt t tn u k + Tr gi vt t tng trong k Tr gi vt t tn cui k
Theo phng php kim k nh k, mi bin ng ca vt t khng theo di, phn nh trn ti khon hng tn kho. Gi tr vt t mua v nhp kho trong k c theo di, phn nh trn TK 611 Mua hng. Cng tc kim k vt t c tin hnh vo mi k k ton, t xc nh tr gi vt t tn thc t, tr gi vt t xut dng trong k, lm cn c ghi s k ton. Phng php ny c u im l n gin, gim nh khi lng cng vic k ton, nhng mc chnh xc v gi tr vt t xut dng b nh hng bi cht lng cng tc qun l ti kho, bn bi. 2. K ton tng hp nguyn vt liu theo phng php k khai thng xuyn. 2.1 Ti khon s dng. 2.1.1 Ti khon 152 Nguyn liu, vt liu. Ti khon ny dng phn nh gi tr hin c v tnh hnh bin ng cc loi NVL trong kho ca doanh nghip. Ni dung phn nh trn TK 152 nh sau:
Phm Th Hng
17
Lp 2KT4
Kha lun Tt nghip TK 152: Nguyn liu, vt liu - Tr gi thc t NVL nhp kho - Tr gi NVL tha pht hin khi kim k - Chnh lch tr gi NVL tng khi nh gi li NVL trong kho
Khoa K ton
- Tr gi thc t NVL xut kho - Tr gi NVL tr li ngi bn hoc c gim gi hng mua - Chit khu thng mi khi mua NVL c hng - Tr gi NVL hao ht, mt pht hin khi kim k - Chnh lch tr gi NVL gim khi nh gi li NVL trong kho
D N: Tr gi thc t NVL tn kho cui k
TK 152 c th m cc TK cp 2 theo di chi tit tng loi, tng th, tng nhm NVL ty thuc vo yu cu qun l ca doanh nghip. 2.1.2 Ti khon 151 Hng mua ang i ng. Ti khon ny dng phn nh tr gi cc loi vt t, hng ha mua ngoi thuc quyn s hu ca doanh nghip cn ang i trn ng, vn chuyn bn cng, bn bi hoc v n doanh nghip nhng ang ch kim nhn nhp kho. Ni dung phn nh trn TK 151 nh sau: TK 151: Hng mua ang i ng - Tr gi vt t, hng ha mua ang i ng - Tr gi vt t, hng ha ang i ng v nhp kho hoc chuyn thng cho cc i tng s dng
D N: Tr gi vt t, hng ha mua nhng cn ang i trn ng cha v nhp kho18
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip 2.2 Trnh t hch ton
Khoa K ton
Cc bt ton tng gim NVL c th hin di dng s ch T nh sau: S 1.4: S ch T cc bt ton tng gim NVL theo PP KKTX 111,112,141, 331,151(1)
152 Nguyn liu, vt liu(10)
621,627,641, 642,241
133(1a) (11)
222
154(2)
3387(11a1) (11b) (12b) (11a2)
811
3333(3)
711
3332(4)
223
(12a)
411
(12) (5) (13)
154
621,627
(6) (14)
111,112,331 133
154(7)
(14a) (15)
632
338 (3381)(8) (16)
138 (1381)
412(9) (17)
412
Phm Th Hng
19
Lp 2KT4
Kha lun Tt nghip (1): Nhp kho NVL (1a): Nu c khu tr thu GTGT (2): NVL gia cng, ch bin xong nhp kho (3): Thu nhp khu hng nhp khu phi np (4): Thu tiu th c bit NVL nhp khu (nu c) (5): Nhn vn gp bng NVL (6): NVL xut s dng khng ht nhp li kho (7): Ph liu nhp kho (8): NVL pht hin tha khi kim k (9): Chnh lch gi tr NVL nh gi tng (10): Xut dng cho SXKD, XDCB (11): Xut gp vn vo cng ty lin doanh bng NVL
Khoa K ton
(11a1): Chnh lch gia gi nh gi li ln hn gi tr ghi s ca NVL tng ng vi phn li ch ca mnh trong lin doanh (11a2): Chnh lch gi nh gi li ln hn gi tr ghi s ca NVL tng ng vi phn li ch ca cc bn khc trong lin doanh (11b): Chnh lch gi nh gi li nh hn gi tr ghi s ca NVL (12): Xut gp vn vo cng ty lin kt bng NVL (12a): Chnh lch gi nh gi li ln hn gi tr ghi s ca NVL (12b): Chnh lch gi nh gi li nh hn gi tr ghi s ca NVL (13): Xut NVL thu ngoi gia cng, ch bin (14): Chit khu thng mi, gim gi hng mua, tr li hng mua (14a): Thu GTGT nu c (15): NVL xut bn (16): NVL pht hin thiu khi kim k ch x l (17): Chnh lch gi tr NVL nh gi gim20
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
3. K ton tng hp nguyn vt liu theo phng php kim k nh k. 3.1 Ti khon s dng 3.1.1 TK 611 (6111) - Mua nguyn liu, vt liu TK 611(1): Mua nguyn liu, vt liu - Kt chuyn tr gi thc t - Kt chuyn tr gi thc t NVL tn kho u k - Tr gi thc t NVL tng trong k. NVL tn kho cui k - Tr gi thc t NVL xut s dng trong k - Tr gi thc t NVL mua vo tr li cho ngi bn hoc c gim gi
X3.1.2 TK 152 - Nguyn liu, vt liu TK 152: Nguyn liu, vt liu - Kt chuyn tr gi thc - Kt chuyn tr gi thc t NVL tn kho cui k t NVL tn kho u k D N: Tr gi thc t NVL tn kho
3.1.3 TK 151 - Hng mua ang i ng
Phm Th Hng
21
Lp 2KT4
Kha lun Tt nghip TK 151: Hng mua ang i ng - Kt chuyn tr gi thc t NVL ang i ng cui k D N: Tr gi thc t NVL ang i ng
Khoa K ton
- Kt chuyn tr gi thc t NVL ang i ng u k
3.2 Trnh t hch ton. Cc bt ton tng gim NVL c th hin di dng s ch T nh sau: S 1.5: S ch T cc bt ton tng gim NVL theo PP KKK 611: Mua hng K/c tr gi NVL, hng mua ang i ng tn kho cui k 331,111,112 Chit khu thng mi, gim gi hng mua, hng mua tr li 151, 152
151,152
K/c tr gi NVL, hng mua ang i ng tn kho u k 111, 112, 331 Tr gi hng mua 133 Thu GTGT (nu c)
133
621,627,641,642 Xut NVL dng cho SXKD
V. HNH THC S K TON P DNG TRONG HCH TON NGUYN VT LIU.
Phm Th Hng
22
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Doanh nhip cn c vo ch k ton, quy m, c im sn xut kinh doanh ca n v la chn, vn dng hnh thc s k ton thch hp. Cc doanh nghip c th s dng mt trong cc hnh thc sau: Hnh thc Nht k chung Hnh thc Nht k S ci Hnh thc Chng t ghi s Hnh thc Nht k Chng t Hnh thc k ton trn my vi tnh.
1. Hnh thc Nht k chung S 1.6: Ghi s k ton theo hnh thc Nht k chung Chng t k ton: Phiu nhp kho Phiu xut kho Ha n
S Nht k c bit
S NHT K CHUNG S CI
S, th k ton chi tit Bng tng hp chi tit
Bng cn i s pht sinh
BO CO TI CHNH
Phm Th Hng
23
Lp 2KT4
Kha lun Tt nghip Ghi hng ngy Ghi cui thng i chiu
Khoa K ton
2. Hnh thc Nht k S ci S 1.7: Ghi s k ton theo hnh thc Nht k s ci Chng t k ton: Phiu nhp kho Phiu xut kho Ha n S, th k ton chi tit S qu Bng tng hp chng t k ton cng loi
Bng tng hp chi tit
NHT K S CI
BO CO TI CHNH
Phm Th Hng
24
Lp 2KT4
Kha lun Tt nghip 3. Hnh thc Nht k Chng t.
Khoa K ton
S 1.8: Ghi s k ton theo hnh thc Nht k chng t Chng t k ton: Phiu nhp kho Phiu xut kho Ha n S, th k ton chi tit
Bng k
NHT K CHNG T S CI
Bng tng hp chi tit
BO CO TI CHNH4. Hnh thc Chng t ghi s S 1.9: Ghi s k ton theo hnh thc Chng t ghi s
Phm Th Hng
25
Lp 2KT4
Kha lun Tt nghip Chng t k ton: Phiu nhp kho Phiu xut kho Ha n Bng tng hp chng t k ton cng loi
Khoa K ton
S qu
S, th k ton chi tit
S ng k chng t ghi s
CHNG T GHI S
S CIBng cn i s pht sinh
Bng tng hp chi tit
BO CO TI CHNH5. Hnh thc k ton trn my vi tnh K ton trn my vi tnh l vic s dng cc phn mm k ton x l, lu tr v cung cp thng tin v cc nghip v kinh t pht sinh thay cho vic s dng cc s k ton th cng. Khi thc hin k ton trn my vi tnh nhn vin k ton nhp s liu v thng tin trn chng t vo my. Phn mm k ton trn my s t ng x l cc thng tin theo chng trnh nh sn in hoc hin th ra cc bo co theo yu cu ca ngi s dng. Quy trnh x l thng tin u vo trn cc chng t hin th hoc in ra co co c thc hin khc nhau ph thuc vo mi chng trnh k ton. Mi n v c th s dng mt phn mm k ton khc nhau ph hp vi iu kin nn kinh t v c im hot ng ca n v mnh.
Phm Th Hng
26
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
CHNG II. THC TRNG K TON NGUYN VT LIU TI CNG TY C PHN VT LIU XY DNG V XY LP S 5
I. C IM SN XUT KINH DOANH, T CHC QUN L CA CNG TY C PHN VT LIU XY DNG V XY LP S 5.1. Qu trnh hnh thnh v pht trin ca Cng ty CP VLXD v XL s 5. Cng ty C phn Vt liu Xy dng v Xy lp s 5 l doanh nghip c thnh lp theo hnh thc chuyn t doanh nghip Nh nc X nghip s 5 thnh Cng ty C phn Vt liu xy dng v Xy lp s 5 theo Quyt nh s 1671/Q BXD ngy 12/12/2003. Tn Cng ty: Cng ty C phn Vt liu xy dng v Xy lp s 5. Tr s chnh: Phng Nam Sn Th x Tam ip Tnh Ninh Bnh. Vn iu l : 12.500.000.000 Cng ty C phn VLXD v XL s 5 hot ng sn xut kinh doanh hch ton kinh t c lp, trc thuc Tng Cng ty Xy Dng Sng Hng. Cng ty C phn VLXD v XL s 5 hin nay c tin thn l X nghip s 5 thuc Lin hip cc X nghip ct si B Xy Dng, c thnh lp theo Quyt nh s 1387 ngy 20/10/1970 thuc Cng ty Xy lp Vt liu Xy Dng B Xy Dng. T nm 1970 1986 X nghip sn xut xy dng cc loi nhm phc v nhu cu xy dng v lm ng. Sn lng sn xut trung bnh hng nm t khong 5.000 6.000 vn m3 cc loi vi s cng nhn vin khong 1.500 ngi. T nm 1986-1995 X nghip bc vo thi k sn xut kh khn; nhu cu th trng gim st, sn lng sn xut ra di 50% cng sut thit k, cng nhn khng c vic lm, gi thnh cao, kt qu kinh doanh thua l. Cng trong thi gian ny, cng vi vic xa b ch bao cp, chuyn sang nn kinh t th trng, B my Qun l
Phm Th Hng
27
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
ca X nghip cng thay i cho ph hp vi c ch mi: s lng cng nhn trong X nghip gim xung cn 1000 ngi vi thu nhp bnh qun tnh theo u ngi rt thp, khong 220.000 ng/thng. Giai on 1995-2000 trc mun vn kh khn th thch, Ban lnh o trn tr tm li i cho doanh nghip. Sau khi nghin cu nhu cu th trng v kh nng ca doanh nghip, Ban Gim c quyt nh u t xy dng mt nh my sn xut gch nung Tuynel vi cng sut thit k 20 triu vin/nm. Nm 1996 X nghip i tn t X nghip s 5 thnh X nghip Vt liu xy dng v Xy lp s 5 theo Quyt nh s 13/CTY-TCHC ngy 29/02/1996, trc thuc Cng ty Xy lp VLXD. Nm 1997 sn phm ca Cng ty c a ra th trng, bc u mang li hiu qu kinh t. Ngoi ra, X nghip cn k c Hp ng nghin ph gia cho Nh my Xi mng Bm Sn vi cng sut hng nm t 75 nghn tn v t chc mt i xy lp cc cng trnh dn dng nh trng hc, nh , knh mng Trong nm 2000 X nghip hon thnh k hoch sn xut v tiu th sn phm vi doanh thu t 10,7 t ng. ng thi, Ban Qun l X nghip quyt nh dng vn vo vic ci to nng cao cng sut Nh my gch nung Tuynel ln 25 triu vin/nm. Bc sang nm 2001, X nghip c nhiu chuyn i, sn phm ca X nghip ginh c ba Huy Chng Vng v cht lng sn phm. Do vic kinh doanh c li, cng thm vi vic tiu th sn phm ngy cng nhiu ca khch hng nn X nghip u t thm mt dy chuyn sn xut gch nung Tuynel na ti x H Bc H Trung Thanh Ha, do X nghip t thi cng vi cng sut 15 triu vin/nm, va m rng sn xut va b sung cho nhau to nn sc mnh, tng kh nng cnh tranh trn th trng, gii quyt vic lm cho ngi lao ng. Cng vi ch trng c phn ha cc Doanh nghip Nh nc, thng 12/2003 Cng ty Vt liu xy dng v Xy lp s 5 c c phn ha. Nh nhng thay i trong c cu b my qun l, t nm 2003 tr v sau, Cng ty gt hi c nhng thnh cng nht nh. Cng trong nm 2003, doanh nghip xy dng thm mt Nh my sn xut gch nung Tuynel na, l Nh my gch Cu Ro. Mi y vo thng 2/2009 Nh my gch Cu Ro tin hnh nghin cu u t xy dng dy chuyn 2 n 11/2009 hon thnh v i vo hot ng. Vi dy chuyn 2 ny cng sut ca Nh my tng ln ng k p ng c tt nht nhu cu ca th trng trong v ngoi tnh. ng thi vo thng 6/2009 Cng ty u t thm mt Ca hng kinh
Phm Th Hng
28
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
doanh xng du ti H Trung Thanh Ha. Doanh thu ca Ca hng kinh doanh Xng du lm Doanh thu sn xut cng nghip tng ln ng k. Mt s ch tiu tng hp ca Cng ty trong mt s nm gn y: Bng 2.1: Ch tiu kinh t nm 2007, 2008, 2009 STT Ch tiu 1 Tng doanh thu Trong : Doanh thu SXCN Doanh thu Hp ng xy dng Doanh thu bn xng du Doanh thu khc 2 3 4 5 Np NSNN Li nhun trc thu Lao ng i lm bnh qun Thu nhp bnh qun n v tnh: ng Nm 2007 Nm 2008 Nm 2009 33.703.736.424 63.254.938.640 66.173.563.671 32.434.434.296 60.748.566.700 59.310.903.692 1.269.302.128 0 0 0 0 2.936.406.459 0 2.506.371.940 3.926.253.530 2.804.195.280 5.339.375.740 5.429.458.215 1.279.121.554 19.197.231.501 19.351.698.084 551 585 557 1.272.260 2.343.000 2.695.249
Qua bng s liu trn cho thy hot ng sn xut kinh doanh ca Cng ty trong nm 2008, 2009 c s tng ln ng k so vi nhng nm trc y. K t nm 2008 tr i, Doanh nghip khng cn hot ng xy dng m thay vo nm 2009 Cng ty xy dng mt trm bn xng du lm doanh thu tng ln r rt. Nh vy Cng ty ang pht trin mt cch mnh m vi cch qun l c hiu qu. Doanh thu tng mnh l nhn t quan trng gip Cng ty pht trin mt cch vng chc. 2. C cu ngnh ngh sn xut kinh doanh v Quy trnh cng ngh sn xut sn phm. 2.1 C cu ngnh ngh sn xut kinh doanh. Cng vi ch trng c phn ha cc Doanh nghip Nh nc, thng 12/2003 Cng ty Vt liu xy dng v Xy lp s 5 c c phn ha v bt u i vo hot ng t ngy 01/01/2004 theo Quyt nh s 1719-BXD vi tn gi mi: Cng ty C phn Vt liu xy dng v Xy lp s 5. Hin nay Cng ty c cc Nh my v cc b phn trc thuc: Nh my gch Tuynel Tam ip29
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip Nh my gch Tuynel H Bc Nh my gch Tuynel Cu Ro Phn xng khai thc ch bin Ca hng kinh doanh Xng du.
Khoa K ton
ph hp vi cc chnh sch kinh t x hi v ng vng trong nn kinh t th trng, nhng nm gn y Cng ty a dng ha cc ngnh ngh kinh doanh: VLXD; Sn xut gch ngi t st nung l Tuynel, mua bn
Kinh doanh my mc, thit b, ph tng cho khai thc VLXD; khai thc, xy dng, ci to m v ch bin cc loi; Mua bn xng du v cc sn phm ca chng, mua bn ga (ch hot ng khi c cp Giy chng nhn iu kin kinh doanh theo quy nh ca php lut) T vn chuyn giao cng ngh sn xut gch Tuynel
Sn phm ca Cng ty trong nhng nm qua t 3 Huy Chng Vng trong cc k hi ch, trin lm hng cng nghip ton quc, nhn c nhiu bng khen ca B Xy dng v Tng Cng ty Xy dng Sng Hng. Hin nay, sn phm chnh ca Cng ty l gch nung Tuynel, gm cc loi: gch 2l A, 4l, 4l 1/2, 6l, 6l1/2 2.2 Quy trnh cng ngh sn xut sn phm. Cng ty C phn VLXD v XL s 5 hot ng trn nhiu lnh vc v c nhiu n v thnh vin ph thuc nhng sn phm chnh ca Cng ty l gch nung Tuynel. Tt c cc sn phm ca Cng ty u c sn xut t t st vi nhng khun mu khc nhau, do chng c cng quy trnh cng ngh sn xut. Ton b quy trnh sn xut l mt quy trnh phc tp, ch bin lin tc bao gm nhiu cng on ch bin khc nhau. Gia cc giai on c mi tng quan vi nhau v cng tun th cc quy tc v k thut, vt liu, tiu chun sn phm mt cch cht ch. Khi qut quy trnh cng ngh sn xut sn phm ca Cng ty qua s sau:
Phm Th Hng
30
Lp 2KT4
Kha lun Tt nghip S 2.2: Quy trnh cng ngh sn xut gch Bi cha t st Tc nc Kho cha t c mi che My cp liu thng Bng ti s 1 My cn th My nho 2 trc
Khoa K ton
Kho than
My nghin than
Ph than 70 80% m Bng ti s 2 My cn mnMy nho n chn khng
Bng ti s 3 My ct gch t ng Bng ti gch mc Sn phi L sy tuynel L nung tuynel Ra gch phn loi Kho thnh phm Rc than 20 30% m
Phm Th Hng
31
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Nguyn liu lm gch l t st c ti nc va m ri a vo bng ti xch ca my cp liu. Dao co ca Nh my s co t xung bng ti v c trn thm mt lng than va ri chuyn n my cn th. Nh hai qu l quay ngc chiu nhau nn t c cn s b ri ri xung my nho lc t thm nc v lc rc bn, sau theo bng ti vo my cn mn. Ti y t c thm nc, nho k ri n vo bung kn, ht ht khng kh ca my p. Nguyn liu c my p thnh gch khi v qua my ct thnh vin theo kch thc tiu chun ri qua bng ti a ra phi. Sau xp gch ln gong v a vo l nung. Sau mt khong thi gian gch c a ra ngoi. 3. C cu b my qun l ca Cng ty. Cng ty C phn VLXD v XL s 5 l mt Doanh nghip Nh nc, hch ton kinh doanh c lp, chu s qun l v mt php l v nhn s ca Tng Cng ty Sng Hng (B Xy Dng). Do c th v mt a l l cc Nh my ca Cng ty khng cng nm trn mt a bn nn c cu t chc cc phng ban phi c b tr hp l m bo sn xut c n nh, lin tc trn c s tinh gim b my gin tip ti mc ti a. 3.1 i hi ng c ng (HC) L c quan quyn lc cao nht ca Cng ty, HC quyt nh t chc li v gii th Cng ty; quyt nh hng pht trin ca Cng ty; b nhim, min nhim. 3.2 Hi ng qun tr (HQT) L c quan qun tr cao nht ca Cng ty, c y quyn hn thay mt Cng ty quyt nh cc vn thuc quyn hn ca HC. HQT do HC bu ra. 3.3 Ban Gim c. Bao gm Gim c v cc Ph Gim c do HQT b nhim, min nhim. Gim c l ngi i din theo php lut ca Cng ty, l ngi iu hnh cao nht mi hot ng kinh doanh hng ngy ca Cng ty. Ban Gim c Cng ty gm 4 ngi: Gim c ph trch chung. Gim c b nhim cc Trng, Ph phng nghip v, Qun c, Ph Qun c cc Nh my v phn cng cng tc cho cc Ph Gim c. Gim c trc tip ch o cc n v:32
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip + Phng t chc hnh chnh, + Phng Ti chnh k ton, + Phng K hoch, K thut, Vt t + Nh my gch Tam ip, + Nh my gch Cu Ro. + Ca hng kinh doanh Xng du. Ph Gim c ph trch XDCB v phng KH-KT-VT. Ph Gim c ph trch Nh my gch H Bc. Ph Gim c ph trch Phn xng Khai thc, ch bin .
Khoa K ton
3.4 Phng T chc hnh chnh (TCHC) C nhim v qun l cc giy t hnh chnh; lp k hoch kim tra trnh lao ng trong Cng ty; tuyn chn lao ng; thc hin ch v lao ng nh tin lng, ph cp, bo h lao ng Phng TCHC gip Gim c qun l v mt con ngi, nm c nng lc ca tng ngi phn cng, b tr cho ph hp vi trnh ca h; kt hp vi cc phn xng sn xut qun l nh mc lao ng, gi cng t hnh thnh lng, thng, v bo him x hi cho ngi lao ng. 3.5 Phng Khoa hc k thut vt t (KHKTVT) Lm k hoch iu sn xut cho ton Cng ty; khai thc, thu mua v vn chuyn vt t v kho phc v sn xut; xy dng k hoch cung cp vt t cho tng phn xng sn xut theo tng thi k. ng thi, nm vng lng vt t xut cho sn xut, lng tn kho v thiu ht d tnh theo k hoch. T c th p ng kp thi cho sn xut. Bn cnh , Phng cn t chc hng dn v k thut cho sn xut cho cc phn xng, nghin cu ci tin k thut tit kim nguyn liu v chi ph cho doanh nghip. 3.6 Phng Ti chnh k ton (TCKT) Gip Gim c trong vic thc hin qun l ton b vn ca Cng ty, chu trch nhim trc Gim c v ch hch ton kinh t c lp. Phng phi thng xuyn theo di cc khon thu, chi, hng dn cc phng ban lm th tc thanh ton vi khch hng. ng thi tnh ton gi thnh cho tng n v sn phm v xc nh Phm Th Hng33
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
kt qu kinh doanh ri bo co cho Gim c v Tng Cng ty theo ng nh k. S 2.3: C cu b my qun l Cng ty
i hi ng c ng
Hi ng qun tr
Gim c cng ty
Phng TCHC
Phng KHKTVT
Phng TCKT
Phn xng KTCB
Nh my gch Tam ip
Nh my gch H Bc
Nh my gch Cu Ro
Ca hng kinh doanh xng du
4. c im cng tc k ton. 4.1. Hnh thc k ton. Cng ty p dng hnh thc k ton trn my vi tnh v s dng phn mm k ton SAS INNOVA 6.8.2 lp chng t, s sch k ton v Bo co ti chnh. Quy trnh ghi s k ton nh sau
Phm Th Hng
34
Lp 2KT4
Kha lun Tt nghip S 2.4: Quy trnh ghi s k ton
Khoa K ton
CHNG T K TON
PHN MM K TON SAS INNOVA 6.8.2
S K TON: -S TNG HP -S CHI TIT
MY VI TNHBNG TNG HP CHNG T K TON CNG LOI - BO CO TI CHNH - BO CO K TON QUN TR
Nhp s liu hng ngy i chiu, kim tra In s, bo co cui thng, cui nm Hng ngy, k ton tp hp cc chng t, cp nht cc nghip v kinh t pht sinh ri nhp d liu vo my tnh. Cui k, thc hin cc bt ton phn b, kt chuyn, tnh gi. Sau , k ton in s sch k ton theo hnh thc Nht k chung k, ng du v lu tr theo quy nh. 4.2. T chc b my k ton Cng ty p dng m hnh t chc b my k ton tp trung. Theo hnh thc k ton ny, phng k ton thc hin ton b cng tc k ton, cng tc ti chnh v cng tc thng k n v. Cc phn xng khng t chc b my k ton ring bit m ch b tr nhn vin hch ton phn xng lm nhim v hch ton ban u, thu thp v kim tra chng t ban u hng ngy hoc nh k ngn (3 ngy hoc 5 ngy) lp bng k chuyn chng t ban u v phng k ton ti chnh ca Cng ty tin hnh cng tc ghi chp k ton.
Phm Th Hng
35
Lp 2KT4
Kha lun Tt nghip S 2.5: T chc b my k ton
Khoa K ton
GIM C
K TON TRNG
KT Ti Sn C nh
KT VL Cng c L
KT L Tin lng BHXH
KT Chi ph Sn xut, Tnh Gi thnh
B phn Tng hp (tiu th v Kt qu)
KT Ngun vn Thanh ton
Nhn vin hch ton phn xng Cc nhn vin k ton phn xng c phn cng ghi chp tng phn hnh k ton, nh k lp cc bng k bo co ban u chuyn v phng k ton Cng ty. Ton b cc nghip v ny c phng k ton tin hnh kim tra, thanh ton, v ghi s k ton. Nh vy, ton b thng tin k ton pht sinh c ghi chp tp trung phng k ton ca Cng ty. 4.3. Ch k ton p dng ti Cng ty Cng ty p dng ch k ton ban hnh theo Quyt nh s 15/2006/Q-BTC ngy 20/03/2006 ca B Ti Chnh. Nin k ton bt u t ngy 01/01 n 31/12 nm dng lch.
n v tin t s dng trong ghi chp k ton v lp bo co ti chnh l Vit Nam ng (VN) Phng php tnh thu GTGT: phng php khu tr.
Phm Th Hng
36
Lp 2KT4
Kha lun Tt nghip Phng php k ton ti sn c nh:
Khoa K ton
- Nguyn tc nh gi TSC: theo nguyn tc nguyn gi v gi tr hao mn ly k. - Khu hao theo phng php ng thng p dng cho tt c cc ti sn theo Quyt nh s 206 /2003/Q-BTC ngy 12/12/2003 ca B Ti Chnh. Phng php hch ton hng tn kho: - Phng php hch ton hng tn kho theo phng php k khai thng xuyn - Gi vn hng xut kho trong k c hch ton theo phng php bnh qun gia quyn p dng cho tng thng. - Phng php hch ton chi tit hng tn kho: phng php s i chiu lun chuyn. Cng ty ang p dng h thng Ti khon doanh nghip thng nht ban hnh theo Quyt nh s 15/2006/Q-BTC ngy 20/03/2006 ca B Ti Chnh. Ngoi ra Cng ty cn m cc ti khon chi tit theo di v phn nh cc nghip v kinh t pht sinh ph hp vi c im sn xut kinh doanh ca n v. 4.4. Tnh hnh s dng my tnh trong k ton Cng ty Cng ty c 4 k ton v 1 th qu, mi ngi c trang b mt my tnh v mt my in m bo iu kin lm vic tt nht. Cng vic k ton ca Cng ty c x l trn my vi tnh vi chng trnh phn mm SAS INNOVA 6.0; n ngy 01/03/2009 Cng ty chuyn sang dng phn mm SAS INNOVA 6.8.2 vi nhng tnh nng u vit hn. Hng ngy cn c vo cc chng t k ton hoc Bng tng hp chng t k ton cng loi c kim tra, c dng lm cn c ghi s, xc nh ti khon ghi N, ti khon ghi C nhp d liu vo my tnh theo cc bng, biu c thit k sn trn phn mm k ton. Cc thng tin c t ng nhp vo s k ton tng hp v cc s, th k ton chi tit lin quan. Vic i chiu gia s liu tng hp vi s liu chi tit c thc hin t ng v lun m bo chnh xc, trung thc theo thng tin c nhp trong k.
Phm Th Hng
37
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
II. THC TRNG K TON NGUYN VT LIU TI CNG TY C PHN VT LIU XY DNG V XY LP S 51. c im nguyn vt liu ti cng ty. Cng ty C phn VLXD v XL s 5 l mt n v sn xut gch Tuynel. Sn phm chnh ca Cng ty l gch Tuynel do Nh my gch Tam ip, Nh my gch H Bc v Nh my gch Cu Ro sn xut. t st, than, du, m l nhng loi NVL s dng thng xuyn trong qu trnh sn xut sn phm. i vi nhng loi NVL ny, Doanh nghip c nhiu thun li trong vic la chn ngun mua do hin nay trn th trng c rt nhiu nh cung cp cc mt hng ny vi mu m, gi c, chng loi kh phong ph. Cng ty thng mua NVL ny di hnh thc trn gi (trong gi mua bao gm c chi ph vn chuyn, bn bn c trch nhim vn chuyn hng n ng a im tha thun, Doanh nghip ch kim nhn v cho nhp kho) thng qua vic k kt Hp ng mua hng qu, nm trong c tha thun r thi gian, a im ca cc t cung cp hng. NVL khng ch khc nhau v chng loi m cn khc nhau v gi c, thm ch cng mt loi vt liu quy cch cht lng nhng gi c li khc nhau (do ln nhp khc nhau v i tc cung cp khc nhau). Ngoi ra, do c rt nhiu loi NVL, trong mi loi li c nhiu nhm, th NVL vi tnh nng l, ha khc nhau nn cng tc qun l NVL tr nn ht sc phc tp. T tt c nhng phn tch trn ta c th thy rng NVL cng nh cng tc k ton NVL c mt ngha ht sc quan trng trong hot ng sn xut kinh doanh ca Cng ty C phn VLXD v XL s 5. 2. Phn loi, qun l, nh gi NVL. Do khi lng s dng ln v chng loi a dng, phong ph, NVL c mt vai tr rt quan trng. N khng ch nh hng ti mu m, cht lng sn phm sn xut ra m cn nh hng khng nh ti gi thnh sn phm. Vi v tr nh trn th vic qun l, phn loi, nh gi NVL ca Cng ty c mt ngha ht sc quan trng. 2.1. Phn loi Nguyn vt liu Phn loi Nguyn vt liu l vic phn chia, sp xp nguyn vt liu thnh tng nhm, loi da trn nhng tiu thc nht nh. Mi loi nguyn vt liu c c im, tnh nng ha, l v cng dng khc nhau. Do , m bo cng tc qun l v hch ton NVL c thun li, chnh xc th vic phn loi NVL l rt cn thit. Cn Phm Th Hng38
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
c vo c im NVL v yu cu qun l, Cng ty VLXD v XL s 5 tin hnh phn loi NVL nh sau: - Nguyn vt liu chnh: t st, than cm, than x - Nhin liu: Du Diezen v cc loi xng du khc chy my mc thit b - Nhm vng bi: cc loi vng bi vi loi kch c khc nhau - Nhm curoa: cc loi curoa c s dng trong doanh nghip - Nhm st thp: cc loi st thp c s dng trong doanh nghip - Nhm vt liu khc: p-t-mt, rut g 2.2. Qun l nguyn vt liu. 2.2.1 Qun l qu trnh thu mua nguyn vt liu. Hng thng, cn c vo Bng tnh mc tiu hao nguyn vt liu thc t ca cc k trc, phng Khoa hc K thut Vt t lp k hoch nhp xut vt t, tnh ra s lng nguyn vt liu cn dng trong thng v nh mc thu mua: Mc thu mua NVL thng = Tn vt liu cui thng theo k hoch + Xut vt liu trong thng theo nh mc Tn vt liu u thng
i vi nhng nguyn vt liu chnh nh t st, than cm, than x, vic mua sm thng qua Hp ng mua vi nhng nh cung cp quen thuc. Vt liu mua l, s lng t phc v sn xut th ch cn giy ngh mua sm vt t ca b phn s dng v c th trng n v k duyt. Cc Hp ng mua vt liu sau khi c k th chuyn 01 b cho phng Khoa hc-K thut-Vt t phng ny lp k hoch v chun b phng tin vn ti nhp vt liu vo kho. Vt liu nhp kho phi c kim tra ng quy cch, phm cht v c xut kho theo quy nh hin hnh. 2.2.2 Bo qun vt liu Kho vt liu phi p ng c cc yu cu k thut i vi tng chng loi vt liu c lu gi v bo qun ti . Mi loi vt liu u phi c Th kho ghi s
Phm Th Hng
39
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
lng nhp ban u, cp nht s liu nhp, xut v s liu qua cc t kim k. Th kho l ngi chu trch nhim v s vt liu c giao qun l ti kho. Trn thc t, bin php t chc kho ca n v m bo cc nguyn tc sau: - Kho m bo yu cu k thut v tn cha, an ton cho ngi v vt liu - Thun tin cho vic tip nhn, bo qun, cp pht - Mi loi vt liu c mt v tr, c nh k hiu v tr v ghi k hiu ny vo Th kho d tm kim. - Th kho v k ton thc hin tt ch bo co, lun chuyn chng t. 2.3. nh gi nguyn vt liu. 2.3.1 i vi nguyn vt liu nhp kho. Nguyn vt liu nhp kho Cng ty c tnh theo gi thc t. Cng ty ch c trng hp nhp kho nguyn vt liu do mua ngoi, khng c trng hp nhp kho do gia cng ch bin. V Cng ty l doanh nghip hch ton thu GTGT theo phng php khu tr nn gi thc t nguyn vt liu nhp kho khng c thu GTGT:
Gi thc t nguyn vt liu nhp kho
=
Gi mua ghi trn ha n (gi cha c thu)
+
Chi ph thu mua (nu c)
V d: Theo Ha n s 0036088 ngy 01/11, Doanh nghip nhp xi mng, st thp kho H Bc. S lng: 115,4 kg thp phi 10,12,14,16 1.000 kg xi mng n gi: 11.240 ng i vi thp phi cc loi 876.000 ng i vi xi mng Thnh tin: 2.173.096 ng. Trong : 1.297.096 ng i vi thp 876.000 ng i vi xi mng40
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip Thu GTGT c khu tr: 108.655 ng.
Khoa K ton
Nh vy, gi vn thc t ca xi mng, st thp nhp kho theo Ha n trn l 2.173.096 ng (khng bao gm thu GTGT). 2.3.2 i vi nguyn vt liu xut kho. Hin nay, Doanh nghip p dng k ton hng tn kho theo phng php k khai thng xuyn v tnh gi vn thc t nguyn vt liu xut kho theo phng php bnh qun gia quyn. Theo , tnh c tr gi vn thc t nguyn vt liu xut kho, Cng ty tnh n gi bnh qun xut kho ri tnh tr gi thc t xut kho theo cng thc sau: Tr gi thc t NVL tn n gi xut kho bnh qun=
u k S lng NVL tn u k
+
Tr gi thc t NVL nhp trong k S lng NVL nhp trong k
+
Tr gi thc t NVL xut kho
=
n gi xut kho bnh qun
x
S lng xut kho
V d: Theo phiu xut kho s 72 ngy 30/11/2009, xut than cm, than x, t st phc v sn xut, trong gm 2.700 m3 t st. Ta c s liu sau S lng tn u k 7.200 m3, gi tr: 262.586.014 ng S lng nhp trong k: 0 m3, gi tr: 0 ng n gi xut kho bnh qun c tnh nh sau: n gi xut kho bnh qun (t st)=
262.586.014 7.200 = 36.470,28 ng
+ +
0 0
Tr gi thc t NVL xut kho
=
36.470,28
x
2.700
= 98.469.756 ng Phm Th Hng41
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Tt c cc cng vic tnh ton trn u c thc hin trn phn mm my vi tnh. Cn c vo cc phiu xut, k ton vt t s nhp vo my ch tiu s lng, sau n cui thng thc hin lnh tnh n gi bnh qun gia quyn, my s t ng tnh n gi bnh qun v gi tr nguyn vt liu xut kho theo cng thc trn. 3. Th tc tip nhn v xut vt liu ti kho. 3.1. Th tc nhp kho NVL. 3.1.1 Nhp kho cha thanh ton. Trng hp nhp kho cha thanh ton p dng i vi nhng loi NVL c nhu cu s dng thng xuyn nh t st, than cm, than x Doanh nghip thng mua di hnh thc mua trn gi v nhng nh cung cp cc loi NVL ny thng c quan h quen thuc vi Doanh nghip. Khi nguyn vt liu v n kho, nhn vin thu mua em Ha n ln ban Kim nghim vt t thnh lp t kim nghim vt t hng ha. K ton vt t, ban Kim nghim, Th kho v i din bn bn cng phi hp kim nghim v ng nghim thu trc khi a vo kho. Trong trng hp c bit m khng th bo cho cc thnh phn nh trn th chm nht l ngy hm sau, Th kho phi c trch nhim thng bo cho cc thnh phn lin quan cng phi hp kim nghim. K ton, Th kho, v ban Kim nghim sau khi kim tra v s lng, chng loi vt t s ghi s v cho nhp kho nu iu kin nhp. Khi vt t c a vo kho th th kho, cn b Kim nghim m s ghi chp li v phi c ch k ca ngi giao hng. Ty theo tnh cht, c im ca vt t, th kho v cn b Kim nghim m s theo di giao nhn vt t cho ph hp nhng phi ng k vi phng Ti chnh K ton v t nht phi th hin c cc ni dung nh: ngi giao hng, a ch, ngy giao, loi vt t, cht lng vt t, s lng thc nhn v k nhn. K ton vt t sau khi nhn c bin bn kim nghim t ban Kim nghim vt t v cc Ha n GTGT hoc Ha n bn hng, cn c vo s theo di ca mnh kim tra li s lng, chng loi vt t ghi trn Ha n v Bin bn kim nghim, nu thy khp s vit Phiu nhp kho. Phiu nhp kho c lp thnh 3 lin: Lin 1: Gi phng k ton lu cng cc chng t thanh ton Lin 2: Giao cho th kho gi lm cn c ghi vo th kho Lin 3: Giao cho b phn vt t Phm Th Hng42
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
V d: Ngy 08/11/2009 Cng ty mua than qua la cho Nh my gch Cu Ro theo Ha n GTGT s 0083644 ngy 08/11/2009 v nhp kho cha thanh ton vi s tin l 315.979.482 ng, thu GTGT c khu tr l 15.799.518 ng. Th tc mua hng nh sau: Khi nhn vin thu mua em Ha n v: Bng 2.6: Ha n GTGT
HA N GI TR GIA TNGLin 2: Giao cho khch hng Ngy 08 thng 11 nm 2009 n v bn hng: Cng ty CP khai thc than qua la a ch: 56 ng 2 Phc Thng-Phc Thnh-TP Ninh Bnh in thoi: 0303824795 n v mua hng: Cty C phn VLXD v XL s 5 a ch: Phng Nam Sn-Th x Tam ip-Ninh Bnh Hnh thc thanh ton: Chuyn khon Tn hng ha, dch v A B 1 Than x+v/c Cng tin hng: Thu GTGT: 10%x50% STT VT C Tn .
Mu s: 01 GTGT-3LL K hiu: DU/2009B S: 0083644
M s thu: 2700293863
M s thu: 2700279209 S lng 1 1.554 n gi 2 203.333 Thnh tin 3=1x2 315.979.482 315.979.482 15.799.518 331.779.000
Tin thu GTGT:
Tng cng tin thanh ton:
S tin vit bng ch: Ba trm ba mi mt triu by trm by mi chn ngn ng chn./. Ngi mua hng ( k) Ngi bn hng ( k) Th trng n v ( k)
Phm Th Hng
43
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Sau nhn vin thu mua em Ha n ln ban Kim nghim thnh lp t kim nghim vt t, hng ha. Bng 2.7: Bin bn giao nhn than qua la nhp kho
Cty CP VLXD v XL s 5 NMG Cu Ro
Cng ha x hi Ch ngha Vit Nam c lp-T do-Hnh phc
BIN BN GIAO NHN THAN QUA LA NHP KHOHm nay ngy 08 thng 11 nm 2009, chng ti gm c: 1. ng: Nguyn S Bnh: 2. B: Nguyn Th Nga: Qun c Nh My K ton Nh My Th kho-Ngi nhn hng Ngi giao: Cty CP khai thc than qua la i din bo v
3. ng: L Xun Bt: 4. ng: Lng Minh Sn: 5. ng: L Vn n:
cng nhau lp bin bn nhp than qua la ngy 08/11 nm 2009 ti kho NMG Cu Ro 1. Khi lng: 1.554 m3 = 1.554 tn (Mt ngn nm trm nm mi bn tn) KT LUN: S lng than nhp xong y ti kho NMG Cu Ro thuc Cng ty CP VLXD v XL s 5. Bin bn c nht tr thng qua v mi ngi k vo bin bn. Q Nh my ( k) Nguyn S Bnh K ton Nh my ( k) Nguyn Th Nga Ngi nhn ( k) L Xun Bt Ngi giao ( k) i din bo v ( k)
Lng Minh Sn L Vn n.
Phm Th Hng
44
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Nhn vin k ton sau khi xem xt s lng, chng loi vt t ghi trn Bin bn giao nhn v Ha n GTGT thy trng khp th s vit Phiu nhp kho. Bng 2.8: Phiu nhp kho s 25
PHIU NHP KHONgy 08 thng 11 nm 2009
Mu s: 01-VT
(Theo Q s 15/2006/Q-BTCngy 20/03/2006 ca B Ti chnh) S: 25 NB
H, tn ngi giao hng: Lng Minh Sn Theo H s 0083644 ngy 08 thng 11 nm 2009 ca Cty CP khai thc than qua la 56 ng 2 Phc Thng-Phc Thnh-TP Ninh Bnh. Nhp ti kho: /c Bt. a im NMG Cu Ro S lng STT Tn hng M VT s 1 Than x+v/c Thu GTGT: 10%x50%: Tng cng tin thanh ton: Tn Theo CT 1.554 Thc nhp 1.554 203.333 315.979.482 n gi Thnh tin
15.799.518 331.779.000
Tng s tin (vit bng ch): Ba trm ba mi mt triu by trm by mi chn ngn ng chn Ngy 08 thng 11 nm 2009 Ngi mua hng ( k) Nguyn S Bnh Ngi bn hng ( k) Ngc Loan Th kho ( k) L Xun Bt K ton trng ( k) ng Vn Mn
Phm Th Hng
45
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
T chng t gc l Phiu nhp kho, k ton nhp d liu vo Phiu nhp kho trn phn mm my tnh nh sau: Bng 2.9: Phiu nhp kho trn my tnh
3.1.2 Nhp kho thanh ton bng tin tm ng. i vi nhng nguyn vt liu khng s dng thng xuyn th c mua theo phng thc tm ng. i tng tm ng l cc nhn vin tip liu. Trn c s k hoch sn xut m Cng ty a ra, nhn vin tip liu lm n xin tm ng, s tin tm ng thng dng cho nhiu ln mua hng. Khi b phn s dng c nhu cu s dng vt t phc v sn xut th s vit Phiu yu cu mua vt t ri a cho Ph trch b phn duyt. Khi Phiu yu cu c duyt, nhn vin thu mua tin hnh mua vt t theo ng s lng, quy cch. Do vt t nhp kho trong trng hp ny thng c gi tr nh nn sau khi nhn vin thu mua em Ha n v khng cn lp Bin bn kim nghim vt t. K ton vt t sau khi nhn c Ha n GTGT hoc Ha n bn hng, cn c vo s theo di ca mnh kim tra li s lng, chng loi vt t ghi trn Ha n, nu thy khp s Phm Th Hng46
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
vit Phiu nhp kho. Phiu nhp kho cng c lp thnh 3 lin nh trng hp nhp kho cha thanh ton. Sau nhn vin tip liu ln phng k ton lm th tc thanh ton. Ngi mua phi vit giy ngh thanh ton, sau k ton thanh ton s lp giy thanh ton tm ng cn c vo: Ha n ca ngi bn, Phiu nhp kho. V d: Ngy 01/11/2009 Nh my gch H Bc mua xi mng, st thp theo Ha n GTGT s 0036088 ngy 01/11/2009 vi s tin l 2.173.096 ng, thu GTGT c khu tr l 108.655 ng. Th tc mua hng nh sau: Khi b phn s dng vt t cc Nh my cn vt t phc v sn xut th s vit Phiu yu cu mua vt t a cho ngi ph trch b phn duyt: Bng 2.10: Phiu yu cu mua vt t
PHIU YU CU MUA VT TNgy 01 thng 11 nm 2009 Ngi yu cu: Nguyn Nam Anh B phn cng tc: T c kh Nh my gch H Bc Tn vt t, quy cch, cht lng: - Thp phi 16: 64kg - Thp phi 14: 24,6 kg - Thp phi 12: 16,4 kg - Thp phi 10: 10,4 kg - Xi mng : 1 tn
dng vo vic hn rut g + sa cha gong Ph trch b phn ( k) Ngi yu cu ( k)
Phm Th Hng
47
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Khi Phiu yu cu c duyt th nhn vin thu mua Nh my tin hnh mua vt t. Khi nhn vin thu mua em Ha n v: Bng 2.11: Ha n GTGT
HA N GI TR GIA TNGLin 2: Giao cho khch hng Ngy 01 thng 11 nm 2009
Mu s: 01 GTGT-3LL K hiu:HE/2009B S: 0036088
n v bn hng: Cty CP Thng mi Phng Bc a ch: Quang Trung Bm Sn Thanh Ha S TK: M s thu: 2801134873
n v mua hng: Cty C phn VLXD v XL s 5 a ch: H Bc H Trung Thanh Ha Hnh thc thanh ton: Tin mt Tn hng ha, dch v 1 Thp phi 16 2 Thp phi 14 3 Thp phi 12 4 Thp phi 10 5 Xi mng Cng tin hng: Thu GTGT: 10%x50% Tng cng tin thanh ton: STT M s thu: 2700279209 VT kg kg kg kg kg S lng 64 24,6 16,4 10,4 1.000 Tin thu GTGT: n gi 11.240 11.240 11.240 11.240 876 Thnh tin 719.360 276.504 184.336 116.896 876.000 2.173.096 108.655 2.281.751
.
S tin vit bng ch: Hai triu hai trm tm mi mt nghn by trm nm mi mt ng chn./ Ngi mua hng ( k) Phm Th Hng Ngi bn hng ( k)48
Th trng n v ( k) Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Thng thng, trng hp NVL mua thanh ton lun bng tin tm ng l nhng NVL ph, c gi tr tng i nh nn khi mua v khng cn thnh lp Ban kim nghim vt t. Ha n GTGT cng Phiu yu cu mua vt t c chuyn ln k ton vit Phiu nhp kho. Bng 2.12: Phiu nhp kho s 76
PHIU NHP KHONgy 01 thng 11 nm 2009
Mu s: 01-VT
(Theo Q s 15/2006/Q-BTCngy 20/03/2006 ca B Ti chnh) S: 76
H, tn ngi giao hng: Vn nh Theo H s 0036088 ngy 01 thng 11 nm 2009 ca Cty CP Thng mi Phng Bc Quang Trung Bm Sn Thanh Ha Nhp ti kho: /c Phng. S T 1 T 2 3 4 5 Tn hng Thp phi 16 Thp phi 14 Thp phi 12 Thp phi 10 Xi mng M s VT kg kg kg kg kg 64 24,6 16,4 10,4 1.000 S lng Theo CT Thc nhp 64 24,6 16,4 10,4 1.000 n gi 11.240 11.240 11.240 11.240 876 Thnh tin 719.360 276.504 184.336 116.896 876.000 108.655 2.281.751
Thu GTGT: 10%x50%: Tng cng tin thanh ton:
Tng s tin (vit bng ch): Hai triu hai trm tm mi mt nghn by trm nm mi mt ng chn./ Ngy 08 thng 11 nm 2009 Ngi mua hng ( k) Phm Th Hng Ngi bn hng ( k)49
Th kho ( k)
K ton trng ( k) Lp 2KT4
Kha lun Tt nghip
Khoa K ton
T chng t gc l Phiu nhp kho, k ton Cng ty nhp d liu vo my tnh nh sau: Bng 2.13: Phiu nhp kho trn my tnh
3.2. Th tc xut kho NVL. 3.2.1 Xut kho NVL chnh. i vi nguyn vt liu chnh l t st, than cm, than x: Hng ngy, cn c vo s lng sn phm hon thnh v nh mc tiu hao nguyn vt liu, nhn vin thng k cc phn xng c nhim v xc nh s nguyn vt liu xut dng v lp Bng k s dng nguyn vt liu theo di tnh hnh xut nguyn vt liu. Bng k ny phi ghi r ngy thng s dng, chng loi, s lng vt t xut dng, loi sn phm sn xut, s lng sn phm hon thnh. Cui thng, tnh tng cng v gi cho k ton vt t. S nguyn vt liu s dng trc tip sn xut sn phm c tnh theo cng thc: S NVL xut dng Phm Th Hng = nh mc tiu hao vt t50
+
S lng sn phm hon thnh Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Cng ty xy dng nh mc tiu hao vt t i vi sn phm gch 2 l tiu chun i vi tng Nh my gch nh sau: Bng 2.14: nh mc tiu hao vt t STT 1. 2. Tn vt t t st Than cm nh mc tiu hao vt t NMG Tam ip 1,35 120 NMG H Bc 1,4 120 NMG Cu Ro 1,4 140
Trng hp s dng than qua la sn xut gch th quy i v than cm theo h s c 3,5 kg than x = 1 kg than cm. Cc loi gch khc khng c xy dng nh mc tiu hao ring cho tng loi m c quy v gch 2 l tiu chun theo h s: Bng 2.15: Quy i gch tiu chun Loi gch Gch 2 l tiu chun, Gch 6 l 1/2 Gch xy mng, Gch 4 l Gch quay Gch 6 l, 3 l chng nng Gch 4 l 1/2 H s quy i 1 1,25 1,5 2,0 0,7
Trn thc t c s chnh lch gia s NVL thc xut dng v s NVL xut da theo nh mc tiu hao vt t v s lng sn phm hon thnh. Cng ty s giao n gi khon cho tng Nh my gch. Nu s NVL thc xut ln hn s NVL theo n gi khon th Nh my hao ph NVL v s phi b li nhun vo phn NVL hao ph. Ngc li nu s NVL thc xut nh hn s NVL xut theo n gi khon th Nh my s c hng li. iu ny lm cho nhn vin Nh my c thc trong vic tit kim chi ph tng li nhun. Cui thng k ton lp Bng thanh ton n gi khon cho tng Nh my. Phn NVL tit kim c b sung qu lng. Phn NVL s dng vt nh mc phi bi thng. Phm Th Hng51
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
V d: Nhn vin thng k phn xng ti Nh my gch H Bc lp Bng k ch tiu vt t cho sn xut trong phn vt t s dng sn xut nh sau: S dng t st: 2.700 m3 S dng than: + Than cm: 100 tn + Than x : 250 tn
Tng s than s dng k c than cm, than x quy i ra than cm: 171,4 tn. T Bng tng hp cc ch tiu vt t cho sn xut v n gi giao khon, cui thng Nh my gch H Bc tin hnh thanh ton Hp ng khon vi Cng ty. Phn vt t tit kim b sung qu lng hoc nu s dng vt t vt nh mc th phi bi thng. Bng 2.16: Bng thanh ton Hp ng giao khon n nh mc v trn tnh 1000 VTC m3 1,4 Tn 0,12 S lng Theo gch sn nh mc xut nhp kho 1.973.590 2.763,026 1.973.590 236,8308 thc hin 2.700 Chnh lch n gi Tit kim Bi thng S lng Tin S lng Tin 36.470 63,026 65,4308 2.298.558 51.439.405
STT
Din gii t st Than cm ( quy i)
1. 2.
171,4 786.165
Phm Th Hng
52
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Cui thng, sau khi nhn c Bng k s dng vt t, cn c vo s lng tng cng ca c thng cho tng loi vt t theo tng kho, k ton vt t s lp mt Phiu xut kho duy nht cho c thng. Phiu xut kho vt t phi r chi ph NVL ny c xut vi s lng bao nhiu, xut kho no v cho mc ch g. Phiu xut ny lp thnh 2 lin: - Lin 1: gi cho phn xng sn xut - Lin 2: chuyn cho th kho V d: Cn c vo bng k s dng NVL do nhn vin thng k Nh my gch H Bc gi ln, k ton vt t tin hnh lp Phiu xut kho. Trong Phiu xut ny, k ton khng phi tnh n gi v gi tr vt t xut dng m sau khi nhp vo my tnh, my s t ng tnh theo phng php bnh qun gia quyn vo cui k v tnh cho tng phiu xut. K ton vt t ch phi nhp s lng NVL xut dng. Bng 2.17: Phiu xut kho s 72
PHIU XUT KHONgy 30 thng 11 nm 2009
Mu s: 02-VT
(Theo Q s 15/2006/Q-BTCngy 20/03/2006 ca B Ti chnh) S: 72
H, tn ngi nhn hng: Phm S Trng L do xut kho: phc v sn xut Xut ti kho (ngn, l): /c Vn Tn, nhn hiu, S quy cch, phm T cht vt t (sn T phm, hng ha) A B 1 t st 2 Than cm 3 Than x Cng thnh tin: Ngi nhn hng M s C n v tnh D m3 kg kg
a ch (b phn): ch bin to hnh
S lng Yu cu 1 2.700 100.000 250.000 Thc xut 2 2.700 100.000 250.000 n gi Thnh tin
3
4
Th kho
K ton trng
Th trng n v
Phm Th Hng
53
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
T chng t gc l Phiu xut kho, k ton tin hnh nhp d liu vo Phiu xut kho trn my vi tnh nh sau: Bng 2.18: Phiu xut kho trn my tnh
3.2.2 Xut kho NVL ph, vt t khc. i vi cc nguyn vt liu s dng cho cc mc ch khc nh phc v qun l chung phn xng, qun l doanh nghip (khng c nh mc tiu hao), khi c nhu cu s dng nguyn vt liu, nhn vin thng k phn xng hoc nhn vin ca b phn s dng s vit Phiu yu cu cp vt t-ph tng, trong ghi danh mc nhng vt t cn lnh c th vi cc yu cu v quy cch, phm cht, s lng.
Phm Th Hng
54
Lp 2KT4
Kha lun Tt nghip Bng 2.19: Phiu yu cu cp vt t, ph tng
Khoa K ton
PHIU YU CU CP VT T-PH TNG ngh xut cho: /c Nguyn Ngc Thnh n v cng tc: Nh my gch H Bc ngh cp mt s vt t, ph tng sau: S lng STT 1 2 Tn vt t Thp phi 16 Thp phi 12 L do xut: Hn dao nho, rut g. Ngy 30 thng 11 nm 2009 Gim c ( k) Nguyn nh Thi Qun c ( k) inh Vn Dng Ngi ngh ( k) Nguyn Ngc Thnh K hiu n v tnh kg kg ngh 16,5 8,2 Thc xut
Qun c phn xng k vo Phiu yu cu ri chuyn ln cho Gim c duyt. Th kho cn c vo Phiu yu cu xut kho cho ngi ngh v lp Bng tng hp xut vt t phc v sn xut.
Phm Th Hng
55
Lp 2KT4
Kha lun Tt nghip Bng 2.20: Tng hp xut vt t phc v sn xut Cty CP VLXD v XL s 5 Nh my gch H Bc
Khoa K ton
TNG HP XUT VT T PHC V SN XUTThng 11 nm 2009 Ngy 3 5 5 7 8 9 12 18 21 25 29 30 Tn vt t Thp phi 14 Vng bi 6202 Vng bi 6315 Vng bi 6310 Thp phi 16 Vng bi 6311 Vng bi 6202 Vng bi 8318 Tn 1 ly Du Diezel M Cn Du SHD 50 Du CS 46 Du cu M CN Thp phi 16 Thp phi 12 Du Diezel L do xut vt t Hn tip a my pht Thay bi my ct Thay bi xe ph Thay bi qut Hn dao nho Thay bi qut G/c con ln mc gch Thay bi chng li G/c thng cha than Chy my pht in Bo dng gong B sung du my pht B sung du thy lc B sung du hp s Bo dng gong Hn dao nho Hn rut g Chy my pht in VT kg vng vng kg vng kg vng M2 lt kg lt lt lt kg kg kg lt SL 2 1 1 2 5 1 200 140 20 55 18 50 8,2 200 Ngi nhn Phm S Trng Phm S Trng Phm S Trng Phm S Trng Hong Vn Th Phm S Trng Hong Vn Th Hong Vn Th
12,3 Nguyn Ngc Thnh
Thp V50x50x5 G/c thng ng than
156 Nguyn Ngc Thnh 16,5 Nguyn Ngc Thnh
42 Nguyn Ngc Thnh
16,5 Nguyn Ngc Thnh
Ngy 30 thng 11 nm 2009 Th kho Phm Th Hng56
Ph trch Nh my Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Cui thng, th kho chuyn Phiu yu cu cng Tng hp xut vt t n phng k ton. Da trn s lng c duyt, k ton vt t vit Phiu xut kho. Do lng vt t trong tng ln xut c th khng ng k v l nhng loi vt t c gi tr khng ln nn k ton ch lp Phiu xut kho mt ln vo cui thng cho nhng loi vt t ny. Phiu xut kho c lp tng t trng hp xut nguyn vt liu chnh l t st, than cm, than x. Da vo chng t gc l Phiu xut kho, k ton nhp d liu vo my tnh: Bng 2.21: Phiu xut kho trn my tnh
4. K ton chi tit nguyn vt liu. 4.1. Quy trnh lun chuyn chng t v hch ton s liu. 4.1.1 Nghip v nhp kho NVL.
Phm Th Hng
57
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
S 2.22 Quy trnh lun chuyn chng t nhp kho NVL
Nghip v nhp kho NVL
Phng khoa hc k thut vt t
Ban KCS v th kho
Phng ti chnh k ton
Th kho Bo qun v lu tr Nhp kho v ghi vo th kho
Tm kim nh cung cp v yu cu nhp kho
Lp bin bn kim nghim vt t
Lp phiu nhp kho v ghi s k ton
4.1.2 Nghip v xut kho NVL. S 2.23: Quy trnh lun chuyn chng t xut kho NVL
B phn s dng vt t Nghip v xut kho Lp phiu yu cu cp vt t, ph tng
Qun c Nh my
K ton Nh my
Phng ti chnh k ton Bo qun v lu tr
Duyt phiu yu cu
Lp bng tng hp xut NVL .
Lp phiu xut kho v ghi s k ton
Phm Th Hng
58
Lp 2KT4
Kha lun Tt nghip 4.2 Quy trnh hch ton s liu. S 2.24: Quy trnh hch ton s liu Chng t gc nhp, xut NVL Nhp d liu vo my tnh Chng t nhp, xut NVL trn my My x l v cc thao tc trn my S nht k chung
Khoa K ton
Bng tng hp nhp S ci TK 152, 331, 141... Bo co k ton lin quan 4.3 Phng php k ton chi tit. Nhm cung cp y , kp thi cc thng tin v tnh trng, s bin ng ca tng danh im vt t, k ton chi tit c thc hin kho theo phng php s i chiu lun chuyn. S 2.25: Phng php s di chiu lun chuyn Phiu nhp kho Th kho Phiu xut kho xut tn NVL
Bng k nhp vt t
Bng tng hp nhp xut tn
Bng k xut vt t
Phm Th Hng
59
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Theo phng php ny, k ton chi tit NVL c tin hnh nh sau: kho: Th kho theo di, phn nh s lng NVL nhp, xut, tn kho trn Th kho. phng k ton: T chng t Phiu nhp kho, Phiu xut kho trn my tnh, phn mm k ton s t ng cp nht s liu vo cc Bng k Phiu nhp, Bng k Phiu xut, S chi tit nguyn vt liu, Bng tng hp nhp xut tn. K ton ti Cng ty khng lp s i chiu lun chuyn m nh k th kho Nh my v k ton vt t s tin hnh i chiu gia s liu trn Th kho v s liu trn Bng tng hp nhp xut tn. Cui thng, k ton in ra cc s nht k chung, s ci phc v cho mc ch ca mnh. V d: Di y l trnh t k ton chi tit ti kho Nh my gch H Bc: T cc chng t gc l Phiu nhp kho, Phiu xut kho, th kho vo Th kho Bng 2.26: Th kho ca Xi mng n v: Cty CP VLXD v XL s 5 Nh my gch H Bc Mu s S12 - DN
TH KHO- Tn, nhn hiu, quy cch vt t: Xi mng - n v tnh: kg - M s: XMCL S hiu CT Ngy thng A 01/11 30/11 Din gii Nhp B 76 69 Xut C D Tn u thng Trn c Vinh Trn nh Hi Cng cui thng Nhp 1 1.000 1.000 1.000 1.000 0 S lng Xut 2 Tn 3 0 K xc nhn ca k ton 4
Phm Th Hng
60
Lp 2KT4
Kha lun Tt nghip Bng 2.27: Th kho ca Than cm n v: Cty CP VLXD v XL s 5 Nh my gch H Bc
Khoa K ton
Mu s S12 - DN
TH KHO- Tn, nhn hiu, quy cch vt t: Than cm - n v tnh: Tn - M s: THANC S hiu CT Ngy thng A 30/11 Din gii Nhp B 72 Xut C D Tn u thng Phm S Trng Cng cui thng Nhp 1 Xut 2 100 100 Tn 3 650 550 S lng K xc nhn ca k ton 4
0
Bng 2.28: Th kho ca Thp phi 12 n v: Cty CP VLXD v XL s 5 Nh my gch H Bc Mu s S12 DN
TH KHO- Tn, nhn hiu, quy cch vt t: Thp phi 12 - n v tnh: kg - M s: THEP12 S hiu CT Ngy thng Din gii Nhp Xut Tn u thng Trn c Vinh Nguyn Ngc Thnh Cng cui thng61
S lng Nhp Xut Tn 8 16,4 16,4 8,2 8,2 16,2
K xc nhn ca k ton
01/11 30/11
76 67
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
phng k ton: Da vo chng t gc, k ton nhp d liu vo Phiu nhp kho, Phiu xut kho trn my tnh. My s t ng nhp d liu vo Bng k phiu nhp, Bng k Phiu xut, S chi tit vt t v Bng tng hp nhp xut tn nh sau:
Bng 2.29: Bng k Phiu nhp n v: Cng ty CP VLXD v XL s 5 NMG H Bc
BNG K PHIU NHPT ngy 01/11/2009 n ngy 30/11/2009
Chng t Ngy S 1/11 76
Din gii Nhp thp phi 16, 14 THEP16 Thp phi 16 T14 Thp phi 14 THEP12 Thp phi 12 T10 Thp phi 10 Xi mng Cng Nhp cnh qut i lu .. Cng Nhp thp V50, tn 1 ly .. Cng Nhp que hn phi 4 . Cng Nhp li sng than .. Cng Nhp dy curoa. . Cng62
VT
S lng 64 24,6 16,4 10,4 1.000 1.115,4
n gi
Thnh tin 719.360 276.504 184.336 116.896 876.000 2.173.096
kg kg kg kg kg
11.240 11.240 11.240 11.240 876
9/11
77
3
2.571.000
9/11
78
206
2.544.200
22/11 79
86,6
1.499.000
24/11 80
45
5.171.000
24/11 81
78
638.000 Lp 2KT4
Phm Th Hng
Kha lun Tt nghip Bng 2.30: Bng k Phiu xut n v: Cng ty CP VLXD v XL s 5 NMG H Bc
Khoa K ton
BNG K PHIU XUTT ngy 01/11/2009 n ngy 30/11/2009
Chng t Ngy S 30/11 67
Din gii Xut thp,vng bi.. T14 Thp phi 4 THEP16 Thp phi 16 THEP12 Thp phi 12 Cng Xut que hn 4 ly Cng Xut cnh qut i lu Cng Xut dy curoa Cng Xut que hn 4 ly Cng Xut t st, than DATS t st THANC THANX Cng
VT
S lng 12,3 33 8,2 764,5
n gi
Thnh tin
kg kg kg
11.240 11.240 11.450,6
138.252 370.920 93.895 11.787.387
30/11 68
33.829
108.660.622
30/11 69
1.372,5
7.146.823
30/11 70
35,9
939.500
30/11 71
47 M3 Tn Tn 2.700 100 250 36.470,28 811.930,11 214.285,72
915.000 98.469.756 81.193.011 53.571.430 233.234.197
30/11 72
Phm Th Hng
63
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.31: S chi tit ca Xi mng
S CHI TIT VT TT ngy 01/11/2009 n ngy 30/11/2009 Ti khon: 152 Tn kho: Kho H Bc Tn quy cch vt t: Xi mng Ngy, thng ghi s 01/11 30/11 Chng t S Ngy, hiu thng 76 69 01/11 30/11 Din gii S d u k Nhp xi mng Xut xi mng thay qut S d cui k n gi 876 876 Nhp S Thnh lng tin 1.000 876.000 1.000 876.000 0 0 Xut S Thnh lng tin Tn S Thnh lng tin 0 0 Ghi ch
Phm Th Hng
64
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.32: S chi tit ca Than cm
S CHI TIT VT TT ngy 01/11/2009 n ngy 30/11/2009 Ti khon: 152 Tn kho: Kho H Bc Tn quy cch vt t: Than cm Ngy, thng ghi s 30/11 Chng t S Ngy, hiu thng 72 30/11 Din gii S d u k Xut than cm pvsx S d cui k n gi 811.930,11 811.930,11 811.930,11 Nhp S Thnh lng tin Xut S Thnh lng tin 100 81.193.011 550 446.561.563 S lng 650 527.754.574 Tn Thnh tin Ghi ch
Phm Th Hng
65
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.33: S chi tit ca Thp phi 12
S CHI TIT VT TT ngy 01/11/2009 n ngy 30/11/2009 Ti khon: 152 Tn kho: Kho H Bc Tn quy cch vt t: Thp phi 12
Ngy, thng ghi s 01/11 30/11
Chng t S Ngy, hiu thng 76 67 01/11 30/11
Din gii
n gi
Nhp S Thnh lng tin 16,4 184.336
Xut S Thnh lng tin
S d u k Nhp thp 11.240 Xut thp hn my pht in 11.450,57 S d cui k
Tn Ghi S Thnh ch lng tin 8 95.058
8,2 93.895 16,2 185.499
Phm Th Hng
66
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.34: Tng hp Nhp Xut Tn
TNG HP NHP XUT TNKho: H Bc T ngy: 01/11/2009 n ngy: 30/11/2009Tn u k Stt I II III 1 2 3 IV V VI CR NLC DATS THANC THANX ST VB VLK M vt t Tn vt t Vt lp Tng cng Cu roa Tng cng Nguyn nhin liu chnh t st Than cm Than x Tng cng St thp Tng cng Vng bi Tng cng Vt liu khc Tng cng Xng du Tng cng VT S lng Gi tr Nhp trong k S Gi tr lng 0 350.000 2.700 100 250 0 3.841.296 1.244.000 6.410.000 0 Xut trong k S lng Gi tr Tn cui k S lng 0 365.000 98.469.756 81.193.011 53.571.430 233.234.197 3.174.267 1.854.000 115.180.486 6.786.120 4.500 550 250 Gi tr
345.025 81.000 M3 Tn Tn 7.200 650 500 262.586.014 527.754.574 107.142.859 897.483.447 130.635 7.140.000 169.103.115 7.629.22667
345.025 66.000 164.116.258 446.561.563 53.571.429 664.249.250 797.664 6.530.000 60.332.629 843.106
VII XD
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Hng ngy, cn c vo cc chng t, k ton nhp d liu vo phn mm my tnh. Cui k, k ton in ra cc s Nht k chung, s Ci TK 152 v cc ti khon khc. Bng 2.35: S Nht k chung
S NHT K CHUNGT ngy 01/11/2009 n ngy 30/11/2009
Ngy thng ghi s 01/11
Chng t S hiu 76 Ngy thng 01/11 Din gii
S Hiu TK Nhp xi mng... 152 1331 141 N
S pht sinh C
2.173.096 108.655 2.281.751 315.979.482 15.799.518 331 .
.. 08/11
25
08/11
. Nhp than qua la
.. 152 1331
30/11
67
. 30/11
Xut thphn
62702 152
. 11.787.387
11.787.387 233.234.197 233.234.197 .. 61.511.122.471 .. 61.511.122.471
. 30/11
72
30/11
.. Xut t st, than
.. 62102 152
.
..
..
.. Tng cng
.
Phm Th Hng
68
Lp 2KT4
Kha lun Tt nghip Bng 2.36: S ci TK 152
Khoa K ton
S CITi khon 152 Nguyn liu, vt liu T ngy 01/11/2009 n ngy 30/11/2009 S d N u k: 6.236.233.330Chng t SH 76 25 67 . 72 . Ngy thng 01/11 . 08/11 . 30/11 . 30/11 . Din gii Nhp xi mng Nhp than qua la Xut thp.. .. Xut t st, than . . . . NKC Trang STT dng S hiu TK / S pht sinh N 2.173.096 .. 315.979.482 .. .. 11.787.387 .. 233.234.197 .. C
141 . 331 .. 62702 . 62102
Tng pht sinh N: 1.195.826.329 Tng pht sinh C: 1.665.336.804 S d N cui k : 5.766.722.855 5. K ton tng hp nguyn vt liu. 5.1. K ton nhp kho NVL. Ty theo tng hnh thc thanh ton m k ton tin hnh nh khon. Doanh nghip ch c trng hp hng v ha n cng v m khng c trng hp hng v trc, ha n v sau v ngc li.
Phm Th Hng
69
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
+ Trng hp vt liu mua ngoi cha thanh ton, khi vt liu v nhp kho k ton nh khon: N TK 152: Gi thc t NVL nhp kho N TK 133: Thu GTGT c khu tr C TK 331: Tng gi thanh ton. V d: Theo Phiu nhp kho s 56 ngy 06/11/2009, Doanh nghip nhp thp phi 6, phi 8 cha thanh ton cho ngi bn, k ton nh khon nh sau: N TK 152 : 26.503.192 N TK 1331: 1.325.159 C TK 331: 27.828.351 + i vi nhng nguyn vt liu pht sinh khng thng xuyn hoc nguyn vt liu c nhu cu s dng bt thng, Cng ty s c nhn vin vt t i mua. Do trong qu trnh mua hng, ngoi quan h thanh ton vi nh cung cp, Doanh nghip cn phi m s theo di vic thanh ton vi cc nhn vin tip liu. Nu mua nguyn vt liu bng tin tm ng, k ton nh khon: N TK 152: Gi thc t NVL nhp kho N TK 133: Thu GTGT c khu tr C TK 141: Tng gi thanh ton. V d: Theo Phiu nhp kho s 76 ngy 01/11/2009, Doanh nghip nhp xi mng, st thp kho H Bc, k ton tin hnh nh khon nh sau: N TK 152 : 2.173.096 N TK 1331: 108.655 C TK 141: 2.281.751 5.2. K ton xut kho NVL. Ty mc ch s dng nguyn vt liu m k ton tin hnh nh khon nh sau:
Phm Th Hng
70
Lp 2KT4
Kha lun Tt nghip + Trng hp xut NVL s dng trc tip sn xut sn phm:
Khoa K ton
N TK 62101: Gi thc t NVL sn xut sn phm NMG Tam ip N TK 62102: Gi thc t NVL sn xut sn phm NMG H Bc N TK 62104: Gi thc t NVL sn xut sn phm NMG Cu Ro C TK 152: Gi thc t NVL xut kho V d : Theo Phiu xut kho s 72 ngy 30/11/2009: xut than cm + than x + t st phc v sn xut gch Nh my gch H Bc, k ton tin hnh nh khon: N TK 621 C TK 152 + Trng hp xut NVL dng cho qun l phn xng: N TK 62701: Gi thc t NVL dng chung cho bp sn xut NMG T N TK 62702: Gi thc t NVL dng chung cho bp sn xut NMG HB N TK 62704: Gi thc t NVL dng chung cho bp sn xut NMG CR N TK 62710: Gi thc t NVL dng chung cho bp KTCB C TK 152: Gi thc t NVL xut kho. V d : Theo Phiu xut kho s 67 ngy 30/11/2009: xut thp, vng bi hn tip a my pht in Nh my gch H Bc, k ton nh khon: N TK 62702 C TK 152 + Trng hp xut NVL phc v cng tc xy dng c bn: N TK 241231: Gi thc t NVL xut cho dy chuyn II NMG HB N TK 241226: Gi thc t NVL xut cho XD nh CBTH NMG T N TK 241233: Gi thc t NVL xut cho XD sn phi gch NMG T C TK 152: Gi thc t NVL xut kho. V d : Theo Phiu xut kho s 71 ngy 30/11/2009: xut que hn 4 ly hn gia c khung xe gong dy chuyn II NMG H Bc, k ton nh khon: 11.787.387 233.234.197
Phm Th Hng
71
Lp 2KT4
Kha lun Tt nghip N TK 241231 C TK 152 5.3 K ton kt qu kim k NVL.
Khoa K ton
915.000
Cui nm, Doanh nghip tin hnh kim k kho NVL xc nh s lng tn kho ca tng danh im vt t ng thi c th kim tra cht lng ca NVL. Trong nhng trng hp t xut c th kim k NVL ti bt c thi im no. Vic kim k vt liu c tin hnh theo ng quy nh ch kim k ti sn. Ti Cng ty C phn VLXD v XL s 5, ty theo tng trng hp m kt qu kim k s c x l nh sau: - Trng hp kim k thy thiu so vi s sch: + Nu thiu trong nh mc (i vi cc loi vt liu nh xng, du...), k ton lm Phiu xut kho v tnh gi tr vt liu thiu vo chi ph qun l: N TK 632 C TK 152 + Nu thiu ht ngoi nh mc, k ton cng tin hnh x l nh trn cho phn thiu ht trong nh mc. i vi phn thiu ht ngoi nh mc, k ton lp Phiu xut kho v theo di ring cho phn thiu ht ny, ch quyt nh x l: N TK 138 (1381) C TK 152 - Nu vt liu tha pht hin qua kim k cha xc nh c nguyn nhn, k ton nh khon: N TK 152 C TK 338 (3381) Sau khi xc nh c nguyn nhn, Hi ng kim k s hp ra quyt nh x l: + Nu vt liu d tha m khng nhp kho th phi nhp tr kho v ngi qun l phi chu trch nhim hnh chnh. Gi tr NVL tha ch x l S thiu ht ngoi nh mc Gi tr NVL thiu trong nh mc
Phm Th Hng
72
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
+ Nu vt liu h hng hay mt mt th ngi ph trch xy ra vi phm phi chu trch nhim v hnh chnh v kinh t. + Nu tht thot ti sn nghim trng phi truy cu trch nhim hnh s Cc trng hp pht hin thiu ht, mt mt cc loi vt liu, quy kt trch nhim vt cht, c nhn phm li phi bi thng, k ton hch ton vo cc TK 334, TK 111... N TK 111, 138 (1388), 334: Ngi phm li bi thng N TK 632: Gi tr NVL mt mt, hao ht khng c bi thng C TK 138 (1381): Gi tr NVL thiu x l Kt qu kim k c th hin trong bin bn kim k kho nguyn nhin liu chnh, Bin bn kim k vt t ca tng Nh my. Kt qu kim k nm 2008 cho thy gi tr ghi trn s sch v gi tr thc t ca NVL l ging nhau nn k ton khng phi nh khon. Bin bn kim k kho Nguyn liu chnh c thc hin theo mu nh sau:
Phm Th Hng
73
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
Bng 2.37: Bin bn kim k kho nguyn nhin liu chnh
BIN BN KIM K KHO NGUYN NHIN LIU CHNHNh my gch H Bc C n 0h ngy 01 thng 01 nm 2010 Hm nay vo hi 7h ngy 01 thng 01 nm 2010 ti Nh my gch H Bc, chng ti gm c: I. i din Nh my: 1, ng: inh Vn Dng 2, ng: Nguyn Vn Tm II. T kim k gm c : 1,ng: Hong Ngc H 2, B: Tng Th Xa Hu - T trng t kim k - T vin. - Qun c Nh my - Th kho
cng nhau kim k kho nguyn nhin liu chnh Nh my gch H Bc nh sau: Tn kho theo SS 6.000 300 300 Thc t kim k SL Cn tt Km, mt phm cht 6.000 300 300 6.000 300 300 Ghi ch
TT
Tn vt t t st Than cm Than x
VT
1 2 3
M3 Tn Tn
Bin bn lp xong vo hi 9h ngy 01 thng 01 nm 2009, mi ngi nht tr v k tn./.
Q Nh my ( k)
Th kho ( k)
T vin ( k)
T trng t kim k ( k)
Phm Th Hng
74
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
CHNG III. MT S KIN NHM HON THIN HCH TON NGUYN VT LIU TI CNG TY C PHN VT LIU XY DNG V XY LP S 5.
I. NHN XT V THC TRNG HCH TON NGUYN VT LIU, 1 Nhng u im. Cng vi s ln mnh ca Cng ty, cng tc k ton ni chung, cng tc k ton NVL ni ring khng ngng c hon thin nhm p ng nhu cu thng tin phc v cho hot ng sn xut kinh doanh ca Doanh nghip. V c bn, t chc cng tc k ton NVL Cng ty CP VLXD v XL s 5 l ph hp vi quy m sn xut, c im t chc sn xut v trnh ca cn b k ton, c th: 1.1 Cng tc qun l NVL ni chung ca Cng ty. - Khu lp k hoch v thu mua: Cng ty xy dng v hon thin tt k hoch thu mua NVL, nh m mc d khi lng vt t rt ln, chng loi a dng nhng Cng ty vn cung cp y cho sn xut, m bo cho qu trnh sn xut c tip tc, khng b gin on, ngng tr. Vi i ng cn b tip liu tng i linh hot, am hiu th trng gi c, Cng ty thng xuyn k hp ng mua NVL vi nhng n v c nhng ngun hng tt, cht lng cao, gi c ph hp. - Khu d tr, bo qun: Hng nm, Cng ty u xy dng c k hoch d tr NVL mt cch cn thit, hp l, va m bo cho sn xut lin tc khng b gin on va trnh gy ng vn. Trong cc kho u c trang b y cc phng tin bo qun, bo v thch hp m bo cho vt liu d tr phn nh trung thc v mt s lng v gi tr s dng. i ng th kho v k ton c tinh thn trch nhim nn vic tip nhn, cp pht vt t c tin hnh mt cch thun li. Vt liu c phn kho mt cch hp l gip cho lnh o nm bt c tnh hnh vt liu mt cch kp thi, chnh xc.
Phm Th Hng
75
Lp 2KT4
Kha lun Tt nghip - Khu s dng:
Khoa K ton
Mi nhu cu s dng NVL u c b phn k ton vt t kim tra v c s ph chun ca Gim c cng nh nhng b phn c lin quan khc m bo cho NVL xut ra c s dng ng mc ch. 1.2 Cng tc k ton NVL. - V c cu b my k ton: Cng ty c c mt b my k ton vi i ng cn b k ton c trnh v chuyn mn cao, nhit tnh, nhanh nhn v linh hot trong vic tip cn nhng thay i ca c ch mi, tc phong lm vic khoa hc, c tinh thn on kt, gip h tr ln nhau trong cng vic. - V vic lp v lun chuyn chng t: Vic lp v lun chuyn chng t hin nay ni chung l hp l, khng gy chng cho. Mu biu ca cc loi chng t ni chung l rt khoa hc, p ng cho yu cu phn nh, ghi chp thng tin. - Phng php k ton chi tit: Cng ty p dng phng php s i chiu lun chuyn, tnh gi thc t vt liu xut kho theo phng php bnh qun c k. Mc d nhc im ca phng php ny l cng vic dn vo cui thng nhng vic p dng my tnh gii quyt c vn trn. Cc Phiu nhp, xut vt liu c nhp vo my tnh hng ngy, cui thng my tnh in ra cc Bng k chi tit, tng hp vic i chiu, kim tra c d dng, thun li. - V vic t chc h thng ti khon k ton, s k ton, bo co k ton: Cng ty chp hnh nghim chnh ch k ton, p dng hnh thc k ton nht k chung theo h thng ti khon thng nht hin hnh. Cng tc k ton tng hp vt liu c thc hin theo phng php k khai thng xuyn ph hp vi c im, quy m sn xut kinh doanh ca Cng ty. - V vic s dng phn mm k ton: Vi s tr gip ca phn mm k ton SAS INNOVS 6.0, mc d khi lng nhp xut v chng loi NVL nhp xut l kh nhiu nhng Cng ty vn m bo
Phm Th Hng
76
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
cung cp kh y cc thng tin v tnh hinh nhp-xut-tn ca tng th, tng nhm, tng loi NVL phc v yu cu qun l NVL. 2 Nhng hn ch. Trong cng tc k ton NVL ca Cng ty CP VLXD v XL s 5 bn cnh nhng u im t c, cn c nhng hn ch nht nh cn phi c xem xt li nhm ci tin v hon thin sao cho ph hp vi yu cu qun l trong iu kin kinh t hin nay. - V vic lp danh im NVL: Mc d Cng ty c phn loi NVL nhng trn thc t vic phn loi nh trn l cha c mt tiu thc c th v cha thc s tch bch, gy nhiu kh khn trong cng tc k ton. Hu nh Cng ty cha c s danh im vt t chnh thc, vic s dng tn gi, k hiu ca NVL cha thng nht, do i khi gy kh khn trong vic i chiu, kim tra gia k ton v th kho. iu ny bc l rt r i vi NVL l cc loi my mc thit b, do c rt nhiu chng loi khc nhau nn vi vic m ha nh trc y th vic nhn din, tm kim l rt kh khn. - V vic xut kho vt t: Sau khi xut kho nguyn vt liu cho cc phn xng s dng, cui k s lng vt t cn li m Cng ty khng lp Phiu bo vt t cn li cui k. iu ny gy kh khn cho vic tnh gi thnh sn phm v kim tra tnh hnh thc hin nh mc s dng vt t. - V vic theo di khon tm ng ca nhn vin tip liu: Theo quy nh, ngi nhn tm ng ch c tm ng ln sau khi thanh ton s tm ng ln trc v k ton phi theo di chi tit tng ngi tm ng, tng khon tm ng, tng ln tm ng v thanh ton tm ng. Tuy nhin, thc t ti Cng ty CP VLXD v XL s 5, k ton khng m s theo di chi tit tng khon tm ng tng ng vi tng ln tm ng ca nhn vin tip liu. - V vic lp Bng phn b nguyn liu, vt liu: Hin nay k ton vt t Cng ty khng tin hnh lp Bng phn b nguyn liu, vt liu. iu ny lm gim tnh chnh xc trong vic tnh gi thnh sn phm do khng tnh ton c lng nguyn vt liu xut dng cho cc i tng.77
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
II. MT S KIN NHM HON THIN CNG TC K TON NGUYN VT LIU TI CNG TY CP VLXD V XL S 5. 1. S cn thit phi hon thin cng tc k ton NVL ti Cng ty vic kinh doanh trong tng lai ngy cng pht trin th vic pht huy u im, khc phc hn ch l mt nhu cu tt yu khch quan. Yu cu qun l t ra cho cc doanh nghip phi ngy cng hon thin cng tc t chc, hch ton k ton ni chung v cng tc k ton nguyn vt liu ni ring. Vi mong mun c ng gp mt phn nh kin ca mnh vo vic hon thin cng tc k ton ca n v, gp phn lm cho cng tc k ton thc s tr thnh cng c qun l kinh t c hiu qu, phc v tt cho qu trnh qun l ni chung ca Doanh nghip, qua thi gian thc tp ti Cng ty sau khi tm hiu nm bt, i chiu vi l lun c hc tp v nghin cu, em xin mnh dn a ra mt s xut nhm hon thin cng tc k ton NVL ti Cng ty. 2. Mt s kin nhm hon thin cng tc k ton NVL ti Cng ty 2.1. Kin ngh th nht: Vic phn loi v lp s danh im NVL Vi mt khi lng ln chng loi NVL gm nhiu nhm, th c cng dng, phm cht khc nhau, Cng ty cn la chon mt tiu thc phn loi hp l. Xut pht t c im NVL v yu cu qun l ca Cng ty CP VLXD v XL s 5, theo em NVL ca Cng ty c th phn loi da vo ni dung kinh t v yu cu ca k ton qun tr. Vi tiu thc phn loi nh trn, NVL ca Cng ty c th c chia thnh 5 loi sau: - Nguyn vt liu chnh - Vt liu ph - Nhin liu - Ph tng thay th - Vt liu khc Tng ng vi cch phn loi trn, Cng ty c th m TK cp hai theo di (TK 1521, TK 1522, TK 1523, TK 1524) m bo cho cng tc qun l NVL c cht ch, thng nht to iu kin cho vic kim tra, i chiu mt cch d dng pht hin khi c sai st th Doanh78
Phm Th Hng
Lp 2KT4
Kha lun Tt nghip
Khoa K ton
nghip nn lp s danh im NVL trong NVL cn phi c chia mt cch chi tit theo tnh nng l, ha, theo quy cch, phm cht ca NVL. Cng ty c th lp s danh im theo hng kt hp gia s hiu ti khon v vic phn chia, phn loi NVL. Trn c s m ha NVL theo tng nhm, loi, th NVL v ty theo s lng ca NVL xc nh k hiu, m s cho ph hp, c th gm 1, 2 hoc 3, 4 ch s. Vi cch phn loi v hng dn lp s danh im a ra, Cng ty c th lp s danh im nguyn vt liu nh
