VanLuong.blogspot.com A5042

7/31/2019 VanLuong.blogspot.com A5042

1/101

: http://www.docs.vn : [email protected] (: 0918.775.368

MC LC

LI NI U ........................................................................................ 1

CHNG I

TNG QUAN V CNG TY C PHN MAY THNG LONG ......3

1.1/ Qu trnh hnh thnh v pht trin ca Cng ty c phn May

Thng Long .................................................................................................3

1.2/ c im hot ng sn xut kinh doanh ca Cng ty CP May

Thng Long ..................................................................................................5

1.3. c im t chc b my qun l ca Cng Ty C Phn May

Thng Long..................................................................................................9

1.4/ T chc hot ng sn xut kinh doanh ca Cng ty c khi

qut qua s sau: ....................................................................................14

1.5. c im t chc h thng k ton ca Cng ty c phn May

Thng Long ................................................................................................15

1.5.1. c im t chc b my k ton ca Cng ty ............................ 15

1.5.2. c im t chc cng tc k ton ti Cng ty CP May Thng

Long ........................................................................................................ 18

CHNG II

THC T K TON TIN LNG V CC KHON

TRCH THEO LNG ....................................................................... 20

2.1. Khi qut v lao ng v tin lng ti Cng ty CP May Thng

Long ............................................................................................................20

2.1.1. c im v phn loi lao ng ti Cng ty Cp May Thng Long

................................................................................................................. 21

2.1.2. Xy dng qu lng v cc hnh thc tr lng ti Cng ty CP

May Thng Long..................................................................................... 22


2/101


2.1.3. Cc khon trch theo lng ti Cng ty CP May Thng Long...... 25

2.1.4. Vai tr ca k ton tin lng i vi hot ng sn xut kinh

doanh ti Cng ty C phn May Thng Long ........................................ 25

2.2. K ton chi tit tin lng v cc khon trch theo lng..............27

2.2.1. K ton chi tit tin lng ............................................................ 27

2.2.2. K ton chi tit cc khon trch theo lng ................................... 27

2.3/ K ton tng hp tin lng v cc khon trch theo lng .........33

2.3.1. K ton tng hp tin lng .......................................................... 33

2.3.2. K ton tng hp cc khon trch theo lng .............................. 73

2.4/ K ton d phng tr cp mt vic lm ..........................................89

CHNG III

NHN XT - KIN NGH NHM HON THIN K TON TIN

LNG V CC KHON TRCH THEO LNG

TI CNG TY CP MAY THNG LONG ........................................90

3.1. u nhc im ..................................................................................90

3.2. S cn thit phi hon thin k ton tin lng v cc khon trch

theo lng ti Cng ty CP May Thng Long .........................................92

3.3. Mt s kin ngh xut nhm hon thin k ton tin lng v

cc khon trch theo lng ti Cng ty CP May Thng Long ............93

KT LUN ........................................................................................... 95


3/101


DANH MC CC T VIT TT

TSC : Ti sn c nh

BHXH : Bo him x hi

BHYT : Bo him y t

KPC : Kinh ph cng on

CCDC : Cng c dng c

CPSX : Chi ph sn xut

NKCT : Nht k chng t

DTKH : Doanh thu k hoch

DTTH : Doanh thu tng hp

QDP : Qu d phng


4/101


MC LC S , BNG BIU

S 1-1: S t chc b my qun l............................................10

S 1-2: S t chc hot ng sn xut kinh doanh..................14

S 1-3: S t chc b my k ton............................................16

S 1-4: Trnh t ghi s k ton ti Cng ty c phn May Thng

Long

...............................................................................................................19S 2-1: S lun chuyn chng t v tin lng v

cc khon trch theo lng

...............................................................................................................30

BIU 1-1: CH TIU TI CHNH NM 2007-2008...........................8

BIU 2-1: BO CO DOANH THU THNG 3 NM 2009..............34

BIU 2-2: DOANH THU THNG 3 NM 2009................................38BIU 2-3: N GI DY CHUYN MAY, L THNG 3 NM

2009.......................................................................................................40

BIU 2-4: BNG THIT K DY CHUYN CNG ON MAY42

BIU 2-5: BNG KHAI DY CHUYN THNG 3/2009.................47

BIU 2-6: BN KHAI NNG SUT..................................................49

BIU 2-7: BN KHAI NNG SUT..................................................50

BIU 2-8: BNG CN I SN LNG THNG 3 NM 2009...53

BIU 2-9: BNG CHM CNG........................................................56

BIU 2-10: BNG CHM CNG......................................................58

BIU 2-11: BNG THANH TON LNG THNG 3 NM 2009 60



5/101






BIU 2-17: BNG PHN B TIN LNG V BO HIM X

HI........................................................................................................74

BIU 2-18: BNG K S 4................................................................77

BIU 2-19: BNG K S 5................................................................79BIU 2-20: NHT K CHNG T S 1..........................................80

BIU 2-21: NHT K CHNG T S 7..........................................82

BIU 2-22: NHT K CHNG T S 7..........................................83

BIU 2-23: S CI..............................................................................86

BIU 2-24: S CI..............................................................................88


6/101


LI NI U

Nn kinh t nc ta ang trong qu trnh hi nhp v pht trin. Kinh t

th trng mang li khng ch nhng c hi m cn c nhng thch thc ln

cho cc doanh nghip. Nht l hin nay, khi chng ta gia nhp WTO, th

trng m ca ng ngha vi vic cc doanh nghip Vit Nam c c hi tip

cn nhiu hn vi bn hng quc t, qung b v pht trin thng hiu

hng Vit Nam. Tuy nhin, khi cc Cng ty nc ngoi vo Vit Nam th

iu cng ng ngha vi vic cc doanh nghip trong nc s c nhiu

i th cnh tranh hn. Vi vn kinh nghim phong ph, kh nng nm bt

th trng nhanh nhy, sn phm mi l, hin i, chin lc marketing

chuyn nghip, cc Cng ty nc ngoi rt c th s chim lnh th trng

trong nc nu nh cc doanh nghip Vit Nam khng c chin lc t i

mi v cng c th phn ca mnh. Hn th na, bn hng nc ngoi, nht l

nhng nc Chu u l th trng rt kh tnh, yu cu cht lng sn phm

v cng kht khe. Chnh v vy, nng cao cht lng sn phm khng nh

uy tn, ng thi h gi thnh thu ht khch hng l chin lc kinh doanh

ni chung ca tt c cc doanh nghip. Mt sn phm c gi thnh phi chng

v cht lng tt s chinh phc c c th trng trong v ngoi nc.

pht trin doanh nghip, khng th khng ci tin sn phm. M

mun ci tin sn phm th yu t con ngi l iu kin tin quyt. Mun c

c nhng sn phm vi mu m p, hp thi trang, c ngi tiu dung

rng ri n nhn th cn phi c i ng nhn vin thit k chuyn nghip.

Mun c c sn phm cht lng tt th cng nhn sn xut trc tip cng

cn c tay ngh cao. Mun tng nng sut, tng sn lng m vn gi c

cht lng n nh th tay ngh ngi cng nhn cng l v cng cn thit.

Thm vo , mt i ng qun l tt, c tm nhn xa v hoch nh c

1


7/101


nhng chin lc kinh doanh ng n s gip thc y cng vic kinh

doanh, mang li li nhun ln cho doanh nghip. Chnh v vy, mt doanh

nghip mun i ln th vic lm cp thit l phi quan tm n ngun nhn

lc ca mnh. c c ngun nhn lc di do vi cht lng tt, doanh

nghip cn m bo li ch c nhn ca ngi lao ng. l ng lc trc

tip khuyn khch ngi lao ng em ht kh nng ca mnh n lc sng to

trong sn xut cng nh trong mi cng vic.

Qua thi gian u thc tp ti Cng ty c phn May Thng Long, c

s gip tn tnh ca cc c ch, anh ch trong phng k ton ti chnh,

bc u em lm quen c vi nhng vic n gin v hiu c khi

qut v chc nng, nhim v ca cc phng ban trong Cng ty c bit l

phng K ton ti chnh.

Tuy nhin vi thi gian hn hp v trnh cn hn ch nn bo co ca

em khng trnh khi nhng sai st. Em rt mong c kin b sung v s ch

bo quan tm ca cc thy c gio cng nh cc anh ch trong cng ty.V pha bn thn, em xin chn thnh cm n c gio, Thc s Bi Minh

Hi ging vin trng i hc Kinh T Quc Dn cng cc c ch, anh ch

trong phng K ton ti chnh ca Cng ty c phn May Thng Long

hng dn, ch bo v cung cp s liu em c th hon thnh tt chuyn

thc tp chuyn ngnh ny

H Ni, ngy 10 thng 6 nm 2009Sinh vin thc hin

Hong Hi Anh

2


8/101


CHNG I

TNG QUAN V CNG TY C PHN MAY THNGLONG

Tn Cng ty: Cng ty c phn May Thng Long

Tr s chnh: 250 Minh Khai - Hai B Trng H Ni

in thoi: 04 3862 3372

1.1/ Qu trnh hnh thnh v pht trin ca Cng ty c phn May

Thng Long

Cng ty c phn May Thng Long tin thn l Cng ty May mc xut

khu thuc Tng Cng ty Xut nhp khu tp phm, c thnh lp vo ngy

8/5/1958 theo quyt nh ca B Ngoi thng, tr s ng ti s 15 Cao B

Qut, H Ni.

Ban u Cng ty c khong 1.200 cng nhn v 1.100 my may cng

nghip. n ngy 15/12/1958 Cng ty hon thnh k hoch nm vi tng

sn lng l 391.129 sn phm t 112.8% ch tiu. Nm 1959 k hoch

Cng ty c giao tng gp 03 ln nm 1958 nhng Cng ty vn hon thnh

v t 102% k hoch. Trong nhng nm ny Cng ty m rng mi quan

h vi cc khch hng nc ngoi nh Lin X, c, Mng C, Tip Khc.

Thng 7/1961, Cng ty chuyn a im lm vic v s 250 Minh Khai,

H Ni, hin l tr s chnh ca Cng ty. Vi a im mi ny, cc b phn

trc kia phn tn nay thng nht thnh mt mi to thnh dy chuyn khp

kn kh hon chnh t khu nguyn liu, ct, may, l, ng gi.

Ngy 31/8/1965, theo quyt nh ca B Ngoi thng tch b phn gia

cng thnh mt n v sn xut c lp vi tn gi Cng ty Gia cng may

mc xut khu; cn Cng ty May mc xut khu i tn thnh X nghip

May mc xut khu; Ban Ch nhim i thnh Ban Gim c. y l s

3


9/101


thay i v cng tc t chc cho linh hot vi tnh hnh sn xut, to iu kin

cho chuyn mn ha mt hng xut khu.

Nm 1979, X nghip c B Cng nghip i tn thnh X nghip

May Thng Long.

Thc hin k hoch 5 nm ln th 3 (1980-1985), Cng ty chuyn hng

t sn xut hng mu dch sang gia cng hng xut khu. Vi nhng thnh

tu t c, nm 1983, X nghip May Thng Long c nh nc

trao tng hun chng lao ng hng nh

Cui nm 89, u nhng nm 90, Lin x tan r, th trng ca Cng ty

thu hp dn. ng trc kh khn ny lnh o Cng ty quyt nh t

chc li sn xut, u t hn 20 t ng thay th ton b h thng thit b

c ca Cng ho dn ch c (FAAP), Nht Bn ( JUKI). ng thi Cng ty

ht sc ch trng n vic tm kim v m rng th trng xut khu sang cc

nc Php, c, Thy in, Nht Bn v Hn Quc.

Nm 1991, vi nhng s thay i hiu qu trn X nghip May ThngLong l n v may mc u tin c cp php xut nhp khu trc tip.

Cng ty c trc tip k hp ng v tip cn vi khch hng gip tit

kim chi ph, nng cao hiu qu kinh doanh .

Thng 6/1992, thc hin vic sp xp li cc doanh nghip Nh nc v

a phng trong thi k i mi X nghip c B Cng nghip nh (nay l

B Cng nghip) cho php chuyn i t chc t X nghip sang Cng ty, Xnghip May Thng Long thnh Cng tyMay Thng Long theo Quyt nh

218 TC/L-CNN. Cng ty May Thng Long ra i, ng thi l m hnh

Cng ty u tin trong cc Cng ty May mc pha Bc c t chc theo c

ch i mi. Nm bt c xu th pht trin ca ton ngnh, nm 1993 Cng

ty mnh dn u t hn 3 t ng mua 16.000m2 t ti Hi Phng, xy

dng nh xng, u t my mc thu ht gn 200 lao ng.

4


10/101


Ngoi th trng xut khu Cng ty ch trng th trng ni a, nm

1993 Cng ty thnh lp Trung tm thng mi v gii thiu sn phm ti

39 Ng Quyn, H Ni vi din tch trn 300m2. Nh s pht trin , Cng

ty l mt trong nhng n v u tin pha Bc chuyn sang hot ng gn

Sn xut vi Kinh doanh

Bt u t nm 2000, Cng ty thc hin theo h thng qun l ISO

9001- 2000 v tiu chun SA 8000

Thc hin Quyt nh 165/TCL-BCN ngy 14/10/2003 ca B Cng

nghip v vic chuyn Cng ty May Thng Long thnh Cng ty c phn

May Thng Long, nh nc nm c phn chi phi 51%. S vn iu l

23.306.700.000 ng c chia thnh 233.067 c phn.

Nm 2006, Cng ty thc hin thnh cng t bn u gi phn vn

nh nc ti Cng ty. Ngy 15/2/2007, Cng ty chuyn i ch s hu v

tr thnh Cng ty 100% c phn do cc c ng gp vn.

Vn iu l ca Cng ty 23.306. 700.000 ngVn iu l c chia thnh 233.067 c phnMnh gi ph thng 100.000 ng/1CPLao ng ti Cng ty 1.650 L

1.2/ c im hot ng sn xut kinh doanh ca Cng ty CP May

Thng Long

* c im ngnh ngh kinh doanh ca Cng ty

L mt Cng ty c phn, phng thc qun l ca Cng ty mang tnh

cht t quyt, lnh o v kim sot ca mt tp th cc c ng, ngnh ngh

sn xut v kinh doanh ca Cng ty bao gm:

- Sn xut, kinh doanh v nhp khu cc sn phm may mc, cc loi

nguyn liu, thit b ph tng, ph liu, ho cht, thuc nhum, thit b to

mu thi trang v cc sn phm khc ca ngnh dt may.

5


11/101


- Kinh doanh, xut nhp khu cc mt hng cng ngh thc phm, cng

nghip tiu dng, trang thit b vn phng, nng, lm, hi sn, th cng m

ngh.

* c im v sn phm, hng ho v th trng u vo u ra ca

Cng ty

Sn phm ch lc ca Cng ty l o S mi Nam v o Jc kt, bn cnh

Cng ty cng m rng sn xut cc sn phm v cc X nghip c

chuyn mn ho theo tng mt hng nh XN1 v XN2 chuyn sn xut o s

mi nam n, XN3 sn xut o Jc Kt, XN4 v XN5 sn xut qun B v qun

Jin, XN6 sn xut hng dt kim. Ring X nghip May Nam Hi ti Nam

nh tch ra hot ng c lp khng ph thuc t thng 09 nm 2008

Cng ty ch yu l gia cng cc mt hng theo n t hng, v vy s

lng ln v sn xut hng lot sau sut khu sang th trng cc nc

nh M, c, Nht Bn, Hng Kng, i LoanBn cnh Cng ty vn

tr trng th trng trong nc, sn xut v tiu th hng ho nh h thngca hng bn v gii thiu sn phm ti 250 Minh Khai, 39 Ng Quyn v

cc i l ca Cng ty trn khp c nc.

* Tnh hnh hot ng kinh doanh ca Cng ty

Sau 55 nm xy dng v pht trin vic m rng th trng Cng ty lun

ch trng, nh n m n nay Cng ty c quan h vi khch hng hu

khp cc chu lc trn th gii. ng thi th trng trong nc cng ckhai thc, tuy nhin do bin ng ca nn kinh t th trng th gii ni

chung v Vit Nam ni ring, Cty cng gp rt nhiu kh khn trong vic

tiu th hng ho, v vy duy tr cc bn hng truyn thng v o to nng

cao tay ngh cho cn b cng nhn vin trong Cng ty l iu m i ng

lnh o ca Cng ty lun gi quan h tt vi cc khch hng ny, y mnh

6


12/101


xut khu hng ra cc nc ny v tc tng trng bnh qun cc ch tiu

t nm 2007 - 2008 ta c th thy qua Bng ch tiu Ti chnh sau:

7


13/101


BIU 1-1: CH TIU TI CHNH NM 2007-2008

(n v tnh: VN)

STT Ch tiu ti chnh Nm 2007 Nm 2008

1 Tng ti sn: 128.096.933.850 130.777.436.278

2 - Ti sn ngn hn 54.634.954.423 65.270.075.934

- Ti sn di hn 73.461.979.427 65.507.360.344

3 N phi tr: 111.821.738.249 108.553.173.332

- N ngn hn 73.711.169.618 81.628.488.572

- N di hn 38.110.568.631 26.924.684.760

4 Tng doanh thu 96.204.510.194 104.613.148.318

5 Li nhun trc thu 1.981.518.267 2.789.352.153

6 Np ngn sch nh nc 554.825.115 781.018.603

7 Thu nhp bnhqun/ngi/thng

1.500.000 1.700.000

Ngun: Bo co kt qu Kinh doanh ca Cng ty nm 2008

8


14/101


1.3. c im t chc b my qun l ca Cng Ty C Phn May

Thng Long.L mt Cng ty c phn, phng thc qun l ca Cng ty mang tnh

cht t

quyt lnh o v kim sot ca mt tp th cc c ng. Tuy nhin,

hin nay b my qun l ca Cng ty vn chia thnh 2 cp, cp Cng ty v

cp X nghip vi s ch o ca Tng Gim c do Hi ng qun tr c ra.

* B my qun l cp Cng ty: B my t chc bao gm:

- i hi ng c ng;

- Hi ng qun tr;

- Ban Kim sot;

- Tng Gim c;

- B my gip vic.

T chc b my qun l c khi qut trong s sau:

9


15/101


S 1-1: S t chc b my qun l

Ngun: Vn phng Cng ty

10

I HI NG C NG

HI NG QUN TR BAN KIM SOT

TNG GIM C

Ph Tng

Gim c

iu hnh

K thut

VnphngCng

ty

Gim c cc XN 1 n XN 6

Nhn vin thng k cc XN

Ph Tng

Gim c

iu hnh

Ni chnh

Ph Tng

Gim c

iu hnh

Ti chnh

Ph Tng

Gim c

iu hnh

Sn xut

HT cahngthitrang

PhngKinhdoanhni a

PhngK

tonti v

PhngK

hochSnxut

PhngKinhdoanhXNK

PhngK

thutcht

lng

XnghipDch

v isng


16/101


Trong :

i hi ng c ng: i hi ng c ng s bu ra Hi ng qun

tr v ban kim sot, quyt nh cc vn lin quan n chin lc pht trin

di hn ca Cng ty thng qua biu quyt.

Hi ng qun tr: Ch tch hi ng qun tr l ngi ng u, c

bu ra do biu quyt hoc b phiu kn.

Ban Kim sot: c i hi ng c ng bu ra gm 03 thnh vin

tr ln, c nhim v gim st mi hot ng ti chnh v sn xut kinh doanh

ca Cng ty v Hi ng qun tr. ng u l Trng ban kim sot.

Tng Gim c: L ngi chu trch nhim trc php lut v cc c

quan cp trn, l ngi iu hnh mi hot ng sn xut kinh doanh hng

ngy ca cng ty. Hi ng qun tr s quyt nh b nhim hay bi min

Tng gim c.

Ph Tng Gim c ph trch K thut: Chu trch nhim trc Tng

Gim c v k thut cht lng, k thut sn xut v thit k to mu choCng ty

Ph Tng Gim c ph trch sn xut: C trch nhim gip vic cho

Tng Gim c v vic ch o sn xut trong cc X nghip trc thuc Cng

ty

Ph Tng Gim c ph trch Ti chnh: Tham mu v lnh vc Ti

chnh cho Hi ng qun tr v Tng Gim c, thc hin ch Ti chnhtheo ng tn ch ca B Ti Chnh.

Ph Tng Gim c ph trch ni chnh: Gip Tng Gim c iu

hnh kim sot cc hot ng lin quan n cc c quan hu quan v ch

chnh sch cho ngi lao ng, nh bin lao ng ti Cng ty.

Cc phng ban chc nng bao gm:

11


17/101


Vn phng cng ty: Tuyn dng v o to cn b ngun cho Cng ty

v tuyn dng lao ng theo nh bin sn xut, ph bin quy trnh lm vic

theo ISO v qun l mi trng theo tiu chun SA 8000, qun l v cc mt

t chc hnh chnh ca Cng ty, qun l v nhn s v quan h i ngoi vi

cc c quan hu quan, gii quyt cc ch chnh sch lin quan n ngi

lao ng.

Phng K thut cht lng: Thit k to mu v phc tho cc mu

cng v mu i theo n t hng ca khch hng v nhu cu ca Cng ty,

l ni kim tra cht lng quy trnh k thut khi 1 sn phm u truyn hon

thnh trc khi sn xut hng lot.

Phng Kinh doanh ni a: Tm kim th trng v c chin lc tiu

th hng ho ni a, theo di nhp xut tn hng ho, qun l v giao dch

vi cc knh i l ca cng ty.

Phng Kinh doanh Xut nhp khu: Tm kim khch hng, m phn

son tho hp ng vi khch hng nc ngoi, theo st k hoch sn xutkinh doanh cho tng thng, qu, nm; t chc v qun l cng tc xut nhp

khu hng ha.

Phng K ton ti v: Tham mu cho ban lnh o Cng ty v lnh vc

ti chnh, a ra cc bin php, chin lc ph hp vi ng li pht trin

ca Cng ty. Tp hp s liu mt cch y v trung thc theo cc ch

k ton hin hnh. Phng k ton ti v c trch nhim lp cc Bo co tichnh cng nh cc bo co qun tr, cung cp cc thng tin ti chnh ca

Cng ty cho cc lnh o Cng ty v cc c quan cp trn

Phng K hoch sn xut: Tip nhn nguyn ph liu, hng ho thnh

phm nhp xut kho. Cp pht vt t phc v sn xut theo lnh sn xut. Kt

hp vi phng kinh doanh Xut nhp khu ln k hoch sn xut cho tng

thng, qu, nm .

12


18/101


H thng Ca hng thi trang: L cc ca hng thi trang, trung tm

thng mi v gii thiu sn phm trc thuc Cng ty, tiu th cc sn phm

ni a v xut khu ca Cng ty. Cc trung tm v ca hng thi trang c

ca hng trng v cc nhn vin ca hng.

X nghip Dch v i sng: T chc ba n ca, phc v cho i sng

ca cn b cng nhn vin trong ton Cng ty, qun l cc cng trnh phc li

ca Cng ty nh: trng mm non, nh xe, cc dch v v sinh.

*B my qun l cp x nghip: b my qun l cc x nghip s trc

tip iu hnh cng vic x nghip theo yu cu ca cp trn. Trong cc x

nghip thnh vin c ban gim c x nghip gm Gim c x nghip, cc

Ph Gim c X nghip v b phn gip vic cho Gim c x nghip l

cc nhn vin thng k phn xng, cc t trng sn xut, nhn vin lao

ng tin lng.

13


19/101


1.4/ T chc hot ng sn xut kinh doanh ca Cng ty c khi qut

qua s sau:S 1-2: S t chc hot ng sn xut kinh doanh

Ngun: Vn phng Cng ty

14

Bov,V

sinh

Cng ty CP MayThng Long

XN

5

XN

1 + 2

XN

3+4

XN

6

XN

PhTr

XN

HNam

XNDch

v isng

Vn phngXN

Nhn vinThng k

T l

T ct, may

PXGitMi

PXThu

Nhtr,

Nhn

Hon thin,ng gi


20/101


1.5. c im t chc h thng k ton ca Cng ty c phn May

Thng Long1.5.1. c im t chc b my k ton ca Cng ty

Cng ty CP May Thng Long c 6 X nghip thnh vin ti H Ni, 03

X nghip cn li c tr s ti Nam nh, Ph L H Nam, Hi Phng.

m bo cho cng tc hch ton, qun l tnh hnh ti chnh k ton cc n

v trc thuc, lnh o ca Cng ty quyt nh chn hnh thc k ton tp

trung. Ton b Cng ty t chc mt phng K ton ti chnh v p dng hnhthc k ton Nht k chng t, cc X nghip thnh vin trc thuc khng t

chc b my k ton ring m ch b tr cc nhn vin hch ton lm nhim

v tp hp kim tra chng t, thng k ghi chp s sch, hch ton nghip v

phc v cho X nghip ng thi lp bo co nghip v v chuyn chng

t v phng K ton ca Cng ty x l v tin hnh cng vic k ton. Cc

nhn vin trong phng k ton c phn cng mi ngi ph trch mt phnhnh k ton ph hp vi nng lc v trnh ca tng ngi

Ta c th khi qut b my K ton ti Cng ty c phn May Thng

Long qua s sau:

15


21/101


S 1-3: S t chc b my k ton

Ngun: Phng K ton ti chnh Cng ty

16

Ph phng k ton

KT cngn XK,

ni a;cng nphi tr

KTLng;

KT tphp chiph

KT Vtt; KT

khothnh

phm nia

KT githnh ;

KT cngnPTNB

KT khothnh

phmXK; khoNVL

KT vnbng

tin; KT

TSC;KT tin

vay

Thqu

Th kho; Nhn vin

Thng k x nghip

K ton trng


22/101


Xut pht t tnh hnh thc t nh bin phng k ton gm 9 ngi v

chc nng nhim v ca tng ngi nh sau:

- K ton trng (C nhn Kinh t trng i hc Kinh T Quc Dn,

kinh nghim 25 nm cng tc): L ngi gip cho Tng Gim c Cng ty t

chc b my k ton, chu s ch o trc tip ca Tng Gim c Cng ty,

chu s kim tra v mt chuyn mn ca c quan ti chnh cp trn. Chu

trch nhim hng dn, ch o phn cng cng vic c th cho cc thnh

vin trong phng.

- Ph phng k ton (C nhn Kinh t trng i hc Kinh T Quc

Dn kinh nghim 12 nm cng tc): Tng hp, lp Bo co ti chnh v cc

bo co theo yu cu ca Tng gim c v Hi ng qun tr Cng ty

- K ton tin lng v cc khon trch theo lng (C nhn Kinh t

trng i hc Thng Mi, kinh nghim 28 nm cng tc): Theo di lao

ng, tnh bng lng v cc khon trch theo lng t cc X nghip thnh

vin trc thuc, tnh v thanh ton cc khon trch theo lng BHXH, BHYT,KPC ca tng b phn

- K ton vt t v kho thnh phm ni a (C nhn Kinh t Hc vin

Ti Chnh, kinh nghim 8 nm cng tc): Hng thng lp bng k nhp, xut,

tn cho tng loi nguyn vt liu v cng c dng c, hch ton chi tit

nguyn vt liu, cng c dng c theo phng php th song song.

- K ton cng n phi tr ngi bn v tnh gi thnh(C nhn Kinh ttrng i hc Kinh t Quc Dn, kinh nghim 5 nm cng tc): Theo di

cng n phi tr ngi bn v tnh gi thnh cho cc sn phm tiu th trong

v ngoi nc

- K ton cc khon tm ng v cng n phi thu hng xut khu v ni

a (C nhn Kinh t trng i hc Kinh t Quc Dn, kinh nghim 7 nm

17


23/101


cng tc): Theo di cc n phi thu hng ni a v xut khu ca khch

hng, hch ton cc khon tm ng.

- K ton kho nguyn ph liu, thnh phm xut khu (C nhn Kinh t

Hc vin Ti Chnh, kinh nghim 5 nm cng tc): Theo di nhp xut tn

ca tng m hng sn xut v thnh phm xut khu.

- K ton vn bng tin, ti sn c nh v ngn hng (C nhn Kinh t

trng i hc Thng Mi, kinh nghim 7 nm cng tc : Theo di cc

khon thu chi lin quan n tin mt, theo di cc khon vay vn di hn v

ngn hn ca Cng ty, giao dch cc cng vic lin quan n Ngn hng, i

chiu s sch tin mt vi th qu Cng ty

- Th qu (C nhn trng i hc Ngoi Thng, kinh nghim 3 nm

cng tc ): Chu trch nhim v qu tin mt, hng ngy cn c vo cc phiu

thu, chi hp l xut v nhp qu, ghi s qu tin mt.

1.5.2. c im t chc cng tc k ton ti Cng ty CP May Thng Long

Hin nay, Cng ty c phn may Thng Long ang p dng hnh thc k

ton nht k chng t.

Trc y ch k ton c p dng ti Cng ty l ch k ton ban

hnh theo quyt nh s 1141-TC/Q/CKT ngy 01 thng 11 nm 1995 ca

B ti chnh. Nhng sau khi c s iu chnh ca B ti chnh, Cng ty

thay i ch k ton cho ph hp vi nhng quy nh mi v p dng theo

quy quyt nh 15/2006/Q-BTC ban hnh ngy 20/03/2006.Trnh t ghi s k ton ca Cng ty c th hin theo s sau:

18


24/101


S 1-4: Trnh t ghi s k ton ti Cng ty c phn May Thng Long

Ghi ch:

Ghi hng ngyGhi cui thngi chiu, kim tra

Ngun: Pphng K ton Ti chnh - Cng ty C phn May Thng Long

19

Bng kTh v s kton chi tit

Bng tng hpchi tit

Bo co ti chnh

Chng tgc

Nht kchng t

S ci

Bngphn b


25/101


CHNG II

THC T K TON TIN LNG V CC KHONTRCH THEO LNG

2.1. Khi qut v lao ng v tin lng ti Cng ty CP May Thng Long

Trong cc ngun lc nh hng n s thnh bi trong hot ng sn

sut kinh doanh ca doanh nghip, ngun lc con ngi ng vai tr quyt

nh nht. Con ngi vi vai tr ngun lc lun gi v tr trung tm v chi

phi n cc ngun lc khc ca doanh nghip. Tuy nhin con ngi ch lm

vic c hiu qu khi ng c lao ng ca h c tho mn. V vy to ng

lc trong lao ng c tc dng quyt nh n mi hot ng ca doanh

nghip.

Vic to ng lc trong lao ng khng nhng ch thc hin vi cc

khuyn khch tinh thn m cn c nhng bin php kch thch h bng vt

cht. Tin lng lun l n by quan trng nht trong vic tho mn ng c

lm vic ca ngi lao ng.

V vy lao ng v tin lng l cng c rt quan trng trong hot gn

sn xut kinh doanh ca Cng ty. Vic p dng cc hnh thc tr lng, tr

thng hp l s thi thc ngi lao ng lm vic hng say, tch cc v sng

to hn trong sn sut.

Hn na tin lng cng l mt phn chi ph sn sut quan trng ca

doanh nghip. Cc hnh thc tr lng, thng c hiu qu hay khng l va

tit kim c chi ph sn sut li va to ng lc lao ng cho ngi lao

ng trong sn sut.

V vy, s dng lao ng hiu qu v chi tr cc ch cho ngi lao

ng qua hnh thc tr lng, tr thng v cc khon trch theo lng trong

20


26/101


cc doanh nghip va c ngha trong vic tit kim chi ph sn sut li va

thi thc CBCNV lm vic c hiu qu hn, m bo tng nng sut v cht

lng sn phm.

2.1.1. c im v phn loi lao ng ti Cng ty Cp May Thng Long

a. Lao ng qun l ca Cng ty

Cng ty thc hin ch qun l mt th trng trn c s quyn lm

ch ca tp th lao ng. Tng gim c Cng ty do Hi ng qun tr bu ra

v l ngi i din php nhn cho Cng ty, iu hnh mi hot gn sn

xut kinh doanh theo ng cc quy nh php lut Nh nc. Gip vic cho

Tng Gim c Cng ty c cc Ph Tng gim c iu hnh, cc b phn

qun l cp Gim c, ph Gim c cc X nghip thnh vin, Trng ph

cc phng ban do Tng gim c b nhim sau khi ly kin Thng v

ng u, phiu thm d tn nhim ca tp th cn b qun l. B phn lao

ng gin tip ch chim khong 3.5% tng s lao ng trong Cng ty.

b . Lao ng trc tip ca Cng ty

L mt Cng ty chuyn sn xut, gia cng mt hng may mc nn lao

ng ca Cng ty ch yu l cng nhn trc tip sn xut. Do c th l

ngnh may nn s lng lao ng n chim phn ln trong tng s lao ng

ca Cng ty (trn 90%). Chnh v vy, chnh sch chm sc sc khe v bo

him y t cho ngi lao ng l v cng quan trng. Nht l khi ngi lao

ng thng xuyn phi ngi c nh mt v tr trong mt thi gian di v bi

vi nhiu, rt d mc cc bnh ngh nghip.

Trnh lao ng ca Cng ty ch yu l lao ng ph thng. Hu ht

cng nhn sn xut trc tip u tt nghip ph thng c s. S lng lao

ng c trnh i hc, cao ng hoc trn i hc ch tp trung nhng

phng ban v b phn qun l ca X nghip.

21


27/101


2.1.2. Xy dng qu lng v cc hnh thc tr lng ti Cng ty CP May

Thng Long.

a. Xy dng qu lng ti Cty CP May Thng Long

Mc d l Cng ty CP ho 100% vn gp ca cc c ng nhng khi

xy dng qu lng Cng ty vn da trn cc cng vn v ngh nh ca Nh

nc nh sau xy dng ln.

- Cn c vo thng t hng dn v cng vn s 4320/LTBXH-TL

ngy 29/12/1998 ca B lao ng Thng binh v x hi v nhng ni dung

ch yu xy dng quy ch tr lng trong doanh nghip Nh nc.

(Ngun: Quy ch xy dng qu lng nm 2009 ca Cng ty)

- Cn c Ngh nh s 205/2004/N-CP ca Chnh ph, thng t s

13/L-TBXH-TT ngy 10/04/1997 ca B lao ng Thng binh v x hi

v vic hng dn phng php xy dng n gi tin lng v qun l tin

lng, thu nhp trong doanh nghip nh nc

(Ngun: Quy ch xy dng qu lng nm 2009 ca Cng ty)

b. Hnh thc tr lng ti Cng ty c phn may Thng Long

* Lng sn phm

Cng ty c phn may Thng Long l Cng ty sn xut kinh doanh,

chuyn gia cng cc sn phm may mc. Doanh thu ca Cng ty c c t

cc n t hng ca i tc. Do tin lng ca cn b cng nhn vin

trong Cng ty ch yu l tin lng sn phm. Sau khi k hp ng vi bn

hng, xc nh c n gi ca tng m hng th n gi s c tnh

ton chia ra theo t l phn trm ph hp cho tng b phn t sn xut trc

tip n b phn qun l phn xng v cc phng ban trong cng ty.

Tin lng sn phm = n gi ca tng x s lng sn

m hng tng b phm ca m

phn hng tng ng

22


28/101


* Lng thi gian

Hnh thc tr lng thi gian ch c p dng trong trng hp cn b

i cng tc, hi hp hay dng tr lng trong nhng ngy l, tt theo quy

nh.

Tlmin x h s lng x s ngy

CBBT hng lng TG

Tin lng thi gian =

Ngy cng ch thng

Trong : - TLmin l tin lng ti thiu (540 000)

- H s lng CBCV l h s lng cp bc bn thn

- S ngy hng lng TG l s ngy hng lng thi gian.

- Ngy cng ch thng l 26 ngy

* Ti cc X nghip:

Qu tin lng ca X nghip c hng theo kt qu sn xut cc nt hng hng thng. Cng thc c th nh sau:

Qu tin lng = Doanh thu thc x t gi hi oi x 41.36%

khon ca XN t thc hin

Do cc n t hng k kt vi i tc nc ngoi u bng USD nn

khi tnh qu tin lng khon ca X nghip cn nhn thm t gi hi oi

quy i ra tin VN.Qu tin lng khon ca X nghip tip tc c chia nh thnh cc

phn sau:

Cc khon lng gim c, tin lng php, ph cp trch nhim, ph

cp c hi, qu d phng : 11.81%

Cn li 88.19 % l chi lng v thng cho cng nhn trc tip sn

xut v b phn gin tip ca X nghip. Trong tin lng chim 70% v

23


29/101


tin thng chim 30%. s 70% tin lng li c chia u cho cc b

phn sn xut ca X nghip theo h s tng ng.

- i vi cng nhn trc tip sn xut, tin lng sn phm c tnh

theo cng thc sau:

* Tin lng sn phm = s lng sp x n gi b phn

ca mt m hng ca m hng

* Tin lng sn phm = Tng tin lng sn phm ca cc m

Ca mt cng nhn hng m cng nhn tham gia sn xut

i vi b phn gin tip ti X nghip, tin lng c tnh theo cng

thc sau:

Qu lng ca b phn H s S cng

Tin lng khon = X phn phi X lm vic

c nhn Tng s cng X tng h s phn phi tin lng thc t

ch tin lng ca tng c nhn

cng on* Ti cc phng ban ca cng ty:

Qy tin lng phng ban = 6.24 % doanh thu thc hin ca cc X

nghip may + li nhun khai thc kinh doanh thm hng thng.

Qu tin lng li c chia u cho cc phng ban theo h s tng

ng ca tng phng ban.

Cng nhn vin cc phng ban hng lng khon theo doanh thu. Cchtnh tng t nh cch tnh lng khon cho b phn gin tip ca X nghip.

Nh vy, vi 2 ch l tr lng sn phm cho cng nhn trc tip sn

xut v lng khon theo doanh thu cho b phn gin tip X nghip cng

nh cc phng ban trong cng ty. ng thi Cng ty cn p dng ch tr

lng thi gian cho nhng ngy hi hp, ngh l nn tin lng c hch

24


30/101


ton chi tit cho tng i tng lao ng theo tng hnh thc tr lng khc

nhau

2.1.3. Cc khon trch theo lng ti Cng ty CP May Thng Long.

Cc khon trch theo lng gm BHXH, BHYT, KPC, Cng ty thc

hin trch np theo ng t l quy nh ca nh nc.

- Bo him x hi:

Qu BHXH c trch bng 20% tin lng vi h s lng ng

BHXH l h s lng cp bc bn thn. Trong , 15% tnh vo chi ph ca

doanh nghip v 5% ngi lao ng chu (khu tr vo lng)

- Bo him y t:

Bo him y t c trch bng 3% lng ng BHXH trong doanh

nghip phi np 2% (tnh vo chi ph) v ngi lao ng np 1% ( tr vo

lng).

- Kinh ph cng on:

Kinh ph cng on c trch bng 2% tin lng ca ngi lao ng

v do doanh nghip chu.

2.1.4. Vai tr ca k ton tin lng i vi hot ng sn xut kinh doanh

ti Cng ty C phn May Thng Long

Vi ngi lao ng th lao ng tng xng vi sc lao ng b ra

khuyn khch c h tng gia sn xut , tng nng sut lao ng , pht huy

kh nng v trch nhim ca h trong cng vic, vi doanh nghip, nh gi

c tin lng s tit kim c chi ph v t c hiu qu sn xut kinh

doanh, vic s dng v hch ton ng n tin lng s gp phn tng nng

sut lao ng , h gi thnh sn phm , nng cao hiu qu s dng vn, tng

tch lu v ci thin i sng x hi.

Gn lin vi tin lng l cc khon trch theo lng nh BHXH,

BHYT, KPC. Tuy nhin gia ngi s dng lao ng v ngi lao ng c

25


31/101


nhng mong mun khc nhau. V vy Cng ty c phn May Thng Long lun

cn c vo cc ch chnh sch v lao ng tin lng do Nh nc xy

dng ln tr lng tr cng cho ngi lao ng

Da trn ch chnh sch ca Nh nc mi Doanh nghip tu thuc

vo c im ca mnh c nhng vn dng ph hp nhm t c hiu

qu sn xut kinh doanh cao nht. V hch ton tin lng l mt cng c

qun l ca doanh nghip v thng qua vic cung cp chnh xc s lng lao

ng , thi gian lao ng , kt qu lao ng ca k ton cc nh qun tr c

th qun l c chi ph tin lng trong gi thnh sn phm .

K ton tin lng ng mt vai tr rt quan trng trong vic nng cao

hiu qu sn xut kinh doanh ca Cng ty c phn May Thng Long, thc

hin phn phi bnh ng, nng cao i sng ca cn b cng nhn vin trong

doanh nghip.

26


32/101


2.2. K ton chi tit tin lng v cc khon trch theo lng.

2.2.1. K ton chi tit tin lnga. Chng t s dng:

- Bng chm cng

- Bo co doanh thu

- Bng thit k dy chuyn cng on may

- Bng khai dy chuyn

- Bng cn i sn lng- Bng k khai nng sut

b. Ti khon s dng:

-TK 334 phi tr ngi lao ng

Ni dung: ti khon ny dng phn nh cc khon phi tr v tnh

hnh thanh ton cc khon phi tr cho ngi lao ng ca doanh nghip v

tin lng, tin cng, tin thng, bo him x hi v cc khon phi tr khcthuc v thu nhp ca ngi lao ng.

-TK 338 phi tr, phi np khc

Ni dung: Ti khon ny dng phn nh tnh hnh thanh ton v cc

khon phi tr, phi np khc ngoi cc khon phn nh cc ti khon

thanh ton n phi tr (t TK 331 n TK 337) nh tnh hnh trch np v s

dng kinh ph cng on, bo him x hi, bo him y t, tnh hnh gi tr ti

sn tha ch x l; v doanh thu cha thc hin; v cc khon nhn k qu,

k cc ngn hn; khon phi tr v c phn ha doanh nghip v cc khon

phi tr khc.

2.2.2. K ton chi tit cc khon trch theo lng

a. Chng t s dng

-

Giy bo ngh hng BHXH

27


33/101


- Bng thanh ton tin lng v BHXH

- Bng phn b tin lng v BHXH

- Phiu chi

b. Ti khon s dng

TK 338.2 - kinh ph cng on

TK 338.3 bo him x hi

TK 338.4 bo him y t

* S k ton tin lng v cc khon trch theo lng ca Cng ty CP

May Thng Long

- S chi tit TK 334, TK 338

- S ci TK 334, TK 338

- Nht k chng t s 1, s 7

- Bng k s 4, s 5

* Hch ton lng v cc khon trch theo lng

Hng thng tnh ra tng s tin lng v cc khon ph cp v tnh chtLng, phn b cho i tng s dng, K ton ghi:

- N TK 622: Phi tr cho cng nhn trc tip sn xut

- N TK 627: Phi tr cho nhn vin qun l phn xng

- N TK 641: Phi tr nhn vin bn hng

- N TK 642: Phi tr nhn vin qun l DN

C TK 334: Tng s th lao lao ng phi tr* Trch BHXH, XHYT, KPC theo t l quy nh

- N TK: 622, 627, 641, 642

- N Tk: 334 - S tr vo thu nhp ca cng nhn vin

C TK 338.2 Trch kinh ph cng on

C TK 338.3 Trch bo him x hi

C TK 338.4 Trch bo him y t

28


34/101


* S tin n ca phi tr cho ngi lao ng trong k:

- N Tk: 622,627, 641, 642

C Tk: 334 - Tng s th lao lao ng phi tr

* S tin thng phi tr cho cng nhn vin t qu khen thng

- N Tk: 431

C Tk: 334

* S BHXH phi tr trc tip cho cng nhn vin

- N Tk: 338

C Tk: 334

* Cc khon khu tr vo thu nhp cng nhn vin ( sau khi ngBHXH,

XHYT, KPC) cc khon khu tr khng vt qu 30% s cn li

- N Tk: 334

C Tk: 333- Thu thu nhp phi np

C Tk: 141, 138

* Thanh ton th lao, Bo him, tin thng cho cng nhn vinNu thanh ton bng tin:

- N Tk 334

C Tk 111, 112

* Np BHXH, XHYT, KPC

- N TK 338

C Tk: 111,112* Chi tiu Kinh ph C li th ghi

- N Tk: 338 Ghi gim KPC

C Tk: 111,112

* Cui k k ton kt chuyn s tin cng nhn i vng cha lnh:

- N Tk: 334

C Tk: 338

29


35/101


* Trng hp np KPC, BH ln hn s phi tr th c cp b v ghi

- N Tk: 111, 112

C Tk: 338

S 2-1: S lun chuyn chng t v tin lng v

cc khon trch theo lng

30


36/101


31

Bo co doanh thu

Bng doanh thuthng 3

n gi dy chuynmay, l

Bng thit k dy chuyncng on may

Bng khai dychuyn

Bng khai nngsut

Bng cn i snlng

Bng chm cngb phn gin tip

Bng thanh tonlng b phn SX

trc tip

Bng chm cngb phn SX trc

tip

Bng thanh tonlng b phn sx

gin tip

Bng thanh tonlng X nghip

Bng thanh tonlng Cng ty

Bng phn b tinlng v BHXH

NKCT s 7thng trc

Bng k s

4,5NKCT s 7

thng ny

NKCT s 1

S ci TK 334,338

Phiu chi


37/101


Ghi ch:

Ghi hng ngy

Ghi cui thng

Cn c vo bo co doanh thu hng thng nhn c t phng k hoch,

nhn vin thng k ca X nghip lp bng doanh thu thng 3 tng hp

doanh thu v tnh ra qu lng khon cho tng b phn trong X nghip.

Da vo n gi trn bng bo co doanh thu, nhn vin thng k X

nghip lp bng n gi dy chuyn may , l cho tng m hng.

T bng n gi dy chuyn may, l, b phn k thut ca X nghip lp

bng thit k dy chuyn cng on may.

T trng da vo bng thit k dy chuyn ny lp bng khai dy chuyn,

ng thi lp bng khai nng sut ri tng hp ln bng cn i sn lng.

Nhn vin thng k ca X nghip da vo bng cn i sn lng, bng

chm cng ca tng t sn xut, bng khai dy chuyn v cc chng t km

theo nu c( nh giy chng nhn ngh hng BHXH) tng hp s liu vln bng thanh ton lng b phn trc tip.

T bng doanh thu trong thng v bng chm cng b phn gin tip,

nhn vin thng k lp bng thanh ton lng cho b phn gin tip.

T bng thanh ton lng ca b phn trc tip v gin tip, nhn vin

thng k lp bng thanh ton lng ca X nghip.

Nhn vin k ton tin lng tp hp bng thanh ton lng ca cc Xnghip, phng ban lp bng thanh ton lng cng ty.

T bng thanh ton lng cng ty, k ton tp hp chi ph v tnh gi lp

bng k s 4,5. Cui thng lp nht k chng t s 7.

T bng thanh ton lng Cng ty, th qu chi lng v vit phiu chi.

Phiu chi c chuyn cho k ton tin mt vo nht k chng t s 1.

32


38/101


Cui thng, k ton tin lng cn c vo nht k chng t s 1 v bng

phn b tin lng lp s ci TK 334,338.

2.3/ K ton tng hp tin lng v cc khon trch theo lng

K ton tng hp tin lng v cc khon trch theo lng c din

gii gm 2 mc sau:

2.3.1. K ton tng hp tin lng

Khi hch ton cc nghip v k ton tin lng, k ton cn c vo cc

chng t ( nh nu phn 2.2.1/a. chng t s dng trang 28) c th nhsau:

33


39/101

: http://www.docs.vn : [email protected] (: 0918.775.368X nghip 2

BIU 2-1: BO CO DOANH THU THNG 3 NM 2009

DTKH: 93,235.29DTTH: 228.34 % T GI: 15,000

TT M hng gi Sn lng Doanh thu XN c hng chi

Tng cn liA B 100% DT 100% Tng Lng Tin Vit Tng QDP 188,159,323

1 2-412 1055 780 0.0 1,476.542 2-1 1097 45 0.0 61.113 2-1 1096 45 0.0 61.114 2-1 1095 60 0.0 81.485 2-1 1102 60 0.0 81.486 2-1 1100 65 0.0 88.277 2-1 1103 1380 0.0 1874.048 2-1 1098 180 0.0 244.449 2-1 1104 180 0.0 244.4410 2-1 1101 450 0.0 611.1011 2-4 1057 265 0.0 347.1512 2-4 1056 110 0.0 144.1013 2-412 1094 440 0.0 832.9214 2-412 5122 80 0.0 165.8415 2-412 5121 60 0.0 124.38

16 2-412 5120 140 0.0 290.2217 2-412 5119 50 0.0 103.6518 2-412 5123 400 0.0 829.2019 2-1 5124 260 0.0 386.8820 2-1 5132 160 0.0 238.0821 2-1 5130 100 0.0 148.8022 2-656 1072 100 0.0 209.10 178 Tng DThu 0.0 95969.41

34


40/101

: http://www.docs.vn : [email protected] (: 0918.775.368Dthu mu, p 18.5 277300 Hon M t2 6 450 000Dthu 41.36% 39692.9 595394200

39711.44 595671500

Tng gim c VPCT P.KT GXN

Ngun: Lao ng tin lng XN 2 - Cng ty C phn May Thng Long

35


41/101


Din gii bng bo co doanh thu ca x nghip:

1.Tc dng:

Cho bit sn lng, n gi v doanh thu chi tit ca tng m hng m

X nghip sn xut trong thng.

Cho bit s tin chi tr cho dch v v sinh thu ngoi trong thng.

L cn c b phn k ton tin lng lp bng tng hp doanh thu v

tnh lng khon b phn trong thng.

2. Phng php lp:

Cui thng, sau khi X nghip hon thnh sn xut cc m hng v

a sn phm nhp kho, phng k hoch s lp bo co ny v gi cho cc

phng ban cng nh b phn thng k ca X nghip lm cn c tnh

lng cho cng nhn vin.

- Ct TT: ghi s th t ca tng m hng.

- Ct M hng: ghi tn m hng.

- Ct n gi: ghi n gi ca tng m hng- Ct sn ln g: ghi s lng sn phm ca tng m hng

- Ct doanh thu: ghi doanh thu ca tng m hng

(doanh thu = s lng x n gi)

- Ct X nghip c hng: ghi tnh qu lng khon ca X

nghip.

Ct ny c tch thnh 2 phn l lng v tin vit. Phn lng ghi gitr qu lng khon tnh theo USD, phn tin vit ghi qu lng sau khi

quy i ra VN.

V d:

S th t 1 ng vi m hng 2-412/1055 c n gi l 1.893 USD v sn

lng l 780 chic. Nh vy, tnh ra doanh thu ca m hng ny s l:

1.893 x 780 =1476.54 USD

36


42/101


- Dng doanh thu mu v p: ghi doanh thu mu v p trong thng ny

ca X nghip.

- Dng doanh thu 41.36%: qu tin lng khon theo doanh thu ca X

nghip.

- Tng doanh thu mu, p v doanh thu 41.36% s l tng qu tin lng

ca X nghip trong thng.

- Dng Hon m T2: chi ph v sinh cng nghip thu ngoi ca X

nghip trong thng 2.

37


43/101


BIU 2-2: DOANH THU THNG 3 NM 2009

STT Ni dung T l S tin1 Doanh thu USD 95,969.412 H s hng 0.41363 T gi hi oi 15,0004 Doanh thu(vn) 595,671,5005 Lng gim c 1.15% 6,850,2006 Ph cp,qu X

nghip,php10.66% 63,498,600

7 Tng tr 11.81% 70,348,800

8 Chi lng 88.19% 525,322,7008a Tin thng 30% 157,596,8008b Lng 70% 367,725,900


38

B phn H s phn phicho tng b phn

Tng lng snphm

May 0.7805 287,010,100

Ct 0.0608 22,357,700T CL-HT 0.0333 12,245,200K thut 0.0545 20,041,100Vn phng 0.0320 11,767,200Bo ton 0.0194 7,133,800VSCN 0.0195 7,170,600Tng 1.0000 367,725,900


44/101


Din gii bng doanh thu thng 3 nm 2009

1. Tc dng: Dng tnh tng tin lng cho tng b phn sn xut trong

X nghip. L cn c tnh lng khon cho b phn gin tip.

2. Cn c lp : Cn c vo bng bo co doanh thu trong thng ca X

nghip.

3. Cch lp:

- Bng 1:

Ct STT ghi s th t ca tng khon mc

Ct Ni dung ghi cc khon mc chi tit ca qu lng X nghip

Ct t l ghi t l phn trm hng ca tng khon mc

Ct s tin ghi s tin c hng ca tng khon mc

V d: s th t 08 l phn chi lng cng nhn trc tip sn xut v b

phn gin tip ca X nghip. T l c hng tnh trn qu lng khon ca

X nghip l 88.19% tng ng vi 525,32,700 ng (=88.19% x

595,671,500).

- Bng 2:

Ct b phn: ghi tn cc b phn sn xut trc tip v gin tip ca X

nghip.

Ct h s phn phi cho tng b phn: ghi h s hng lng ca tng

b phn tnh trn qu lng chi tr cho cng nhn vin ca X nghip.Ct tng lng sn phm ghi tng s tin lng sn phm ca tng b

phn trong X nghip.

V d: B phn may c h s phn phi tin lng l 0.7805. Nh vy,

tng tin lng sn phm ca cng nhn may trong thng s c tnh bng

0.7805 x 376725,900 = 287,010,100 ng.

39


45/101


BIU 2-3: N GI DY CHUYN MAY, L THNG 3 NM 2009

TT M Lng X nghip May s ch(78.05%) n gi ngythngan Mch

1 2-410 Long 2, Hon 5461 4262 33982 2-6 T 2972 2320 21763 2-532 Hon 2972 2320 21764 2-411 T 5086 3970 37235 2-412 Long 1 4532 3537 33186 2-1 Long 1 6650 5190 48687 2-4 Long 4904 3827 3590

8 2490 Long 4830 3769 35359 2-10 Ha, Sn 4644 3624 339910 2456 Hon 6761 5277 494911 2-600 Sn 4972 3740 350812 3515+17 T 5275 4117 386213 2-18 Sn 4867 3798 356314 2-656 Hon 6873 5364 503115 2-322 Long 1 7430 5799 543916 27105 T 4458 3479 326317 BPC-254 Hng 2080 1624 152318 12714 H 5721 4465 4188

19 14744 Hng 2749 2146 201220 24705 La 3158 2465 231221 24034 Hng 2340 1827 171322 17722 Hng 3752 2929 274723 24038 La 743 580 54424 2028 Hng 4458 3479 326325 24023 Hng 4087 3190 299126 22081 Thanh 3752 2929 274727 27743 Thanh 3529 2755 258428 62747 Thanh 6018 4697 4406

29 22702 Thanh 2638 2059 193130 24042 La 3121 2436 2284


40


46/101


Din gii bng n gi dy chuyn may, l

1.Tc dng:

Dng tnh n gi ngy thng ca tng bn hng v tng m hng

khc nhau.

Kt hp vi bng thit k dy chuyn cng on may tnh im cho

tng tiu tit ca tng m hng tng ng.

2.Cn c lp:

Cn c vo bo co doanh thu trong thng.

3.Phng php lp:

- Ct TT : ghi s th t ca tng m hng

- Ct M : ghi m hng v t sn xut m hng

- Ct Lng X nghip: ghi n gi tin lng khon m X nghip c

hng ng vi tng m hng.

- Ct May s ch : ghi n gi tin lng m b phn may s ch c

hng ng vi tng m hng.- Ct n gi ngy thng : ghi n gi may ca tng m hng trong

iu kin lm vic bnh thng ( khng phi ngy ngh hoc lm thm gi).

n gi ngy thng = n gi may s ch x 0.938

V d: s th t 3 ng vi m hng 2-2 do t T thc hin c n gi

khon cho X nghip l 2972 ng.

Nh vy, n gi may s ch = 2972 x 78.05 % = 2320 ngn gi ngy thng ca m hng ny = 2320 x 0.938 = 2176

Ghi ch: Sau khi c c bng bo co doanh thu hng thng ca X

nghip, nhn vin thng k s nhp liu phn m hng v n gi v phn

mm h tr k ton tin lng tnh ra n gi tin lng ca X nghip i

vi tng m hng theo nh t l trn bng doanh thu.

41


47/101


Cng ty c phn may Thng LongX nghip may 2

BIU 2-4: BNG THIT K DY CHUYN CNG ON MAY

M hng : Qun 2-2 + 2-6 T TTng thi gian: 2786.2

Thi gian bnh qun: 68Tng s L: 41 im/ giy :0.781

Tn TT M t cng vic TG quyi

Tng TG S L Lng SP im imCNBP

Cm chi tit 2 kim1 1 Md b my m ti ng h hc 12 123 2.0 9.37 96 48

2 So b my ming ti km gn hc 12 9.373 B my ming ti hu hc 25 19.525 Md b dn p ti vo lt ti hc 74 57.79

Ti cho2 7 Md ct gp dn nhn vo ti 25 56 1.0 19.2 43.2 43.2

14 Th my ghim kha, moi khuyt 31 243 6 B my diu dy 18 119 2.0 14.4 92.8 46.4

9 So b my ming ti km di 18 14.410 PK cp np ti hu, ghim nhn c 64 49.6

4 Sd b dn 1 cnh ti ng h 18 14.4Vt s

4a 11 Gp i VS moi khuyt cc 25 55 1.0 19.2 43.2 43.212 So can cp hc + VS np ti hu 18 14.413 VS ca qun bn cc 12 9.6

4b 8 So my y ti cho hc 31 62 1.0 24 48 4815 So my vin y ti cho ct hc 31 24

5 16 Ly BTP cp xp hng hc 48 55 1.0 37.5 42.3 42.3

42


48/101


i bn 6 4.8

Lp rp6 17 t lt ti, b diu m/ ti cho hc 55 55 43.2 43.2 43.27 18 So my ghim lt ti ph dc cp 74 74 1.0 57.6 57.6 57.6

Ca qun8 19 Md, bm, b my k moi khuyt 68 189 3.0 52.8 147.2 49

20 Md my ghim ca qun 38 29.821 So sa my ln, diu ng trc hc 38 29.822 Co dn ng trc 45 34.8

2 kim9 23 Sd b dn ghim ti km di ngn 64 64 1 49.6 49.610 24 So b dn, diu ly thn sau hc 31 263 4 24 204.7 51.2

25 Sd b dn ti hu c t ghim dy 191 148.926 So du, ti np ti hu 41 31.8

My cun11 27 So sa my cun ng sau 53 350 6 41.3 273.3 45.6

28 So sa my cun dc 185 144.429 So sa my cun ging 112 87.742 KT sa cha hng 30 30 1 23.4 23.4 23.4

Cp12 30 Md c, tra cp 86 6 1 67 67 6713 31 m chiu di cp ct hc 18 61 1 14.1 47.6 47.6

15 Can sa my dy PS, ct xp 43 33.614 32 nh b 134 134 2 104.3 104.3 52.115 33 Md b my gu 102 102 2 79.4 79.4 39.7

Hon thin16 34 Chm du tha khuyt 25 62 1 49.1 49.1 49.1

43


49/101


35 Chm du dp cc 19Ct sa u dy 18

17 36 nh b c ct gp t dy hc 191 11 3 148.9 148.9 49.618 37 Nht ch. S tp hc 163 163 3 127.5 127.5 42.519 38 T trng: theo q 130 130 1 101.2 101.2 101.220 39 T ph 99 99 1 77.2 77.2 77.221 40 Thu ha cui dy 268 268 3 209.3 209.3 69.8

Tng 2176 2176Ngy 26/3/2009

GXN TT K THUT NGI LP


44


50/101


Din gii bng thit k dy chuyn cng on may

1. Tc dng:

Lm cn c cc t trng sn xut lp bng khai dy chuyn.

2. Cn c lp:

Cn c vo nh chp v bm giy ca b phn k thut tnh thi gian

cho vic thc hin tng tiu tit ca sn phm.

Bng n gi dy chuyn may, l.

3. Cch lp:

Tng thi gian y c tnh bng n v giy

Thi gian bnh qun = tng thi gian / s lao ng

im / giy c tnh bng n gi ngy thng / tng thi gian.

- Ct tn: ghi s ca tng cng on

- Ct TT: ghi s th t ca tng tiu tit trong cng on

- Ct m t cng vic: din gii chung v cng on thc hin

- Ct thi gian quy i: ghi thi gian( tnh bng giy) thc hin tngtiu tit

- Ct Tng thi gian: tnh tng thi gian thc hin cng on tng ng

- Ct s lao ng: ghi s lao ng thc hin cng on tng ng

- Ct lng sn phm ghi tin lng c tr cho tng tiu tit

- Ct im:ghi s im tnh cho tng cng on. S im ca mt cng

on bng tng tin lng ca tt c cc tiu tit c trong cng on .- Ct im cng nhn b phn: tnh im cho tng cng nhn thc hin

cng on tng ng.

V d: vi ct tn s 1, cng on s 1 ca cm chi tit 2 kim, s th t

1 ng vi tiu tit s 1 l may diu b my mp ti ng h hon chnh. Tiu

tit ny c thi gian hon thnh l 12 giy. V vy, tin lng sn phm ca

tiu tit ny s l 12 x 0.781 = 9.37.

45


51/101


Trong cng on s 1 ny, tng thi gian hon thnh l 123 giy nn

tng im ca cng on 1 = 123 x 0.781 = 96 .

V cng on ny c thc hin bi 2 lao ng nn im cng nhn b

phn ca mi lao ng = 96/2=48.

46


52/101


BIU 2-5: BNG KHAI DY CHUYN THNG 3/2009

T T (t 204), m 2-2

STT H v tn TTDC im1 Hong Anh T 1 19 101.22 Bi Th Xun 2 21 69.83 Nguyn Th Tuyt Dung B 3 21 69.84 Hong Th Luyn 4 21 69.85 Thch Th Dung A 5 1 486 Nguyn th Kim Chung 6 11 45.97 Nguyn Thy H 7 10 63.38 Nguyn Th Tut 8 4 489 Th Hng 9 5 42.310 Nguyn Thy Hnh 10 11 62.7

11 L Th Tn 11 10 64.212 Nguyn Thy Vn 12 8 4913 Ng Th Th - -14 V Hu Minh 13 14 52.115 L Hng Bch 14 2 43.216 Hong Th Thu H 15 20 77.217 Nguyn Th Thu Huyn A 16 1 4818 Phm Kim Hoa 17 3 46.419 Nguyn Th Hoa - -20 Bi Th Hng A 18 9 49.621 Th Phng A 19 11 62.722 Trn Th Thanh Bnh 20 11 62.723 Phm Thu Huyn B 21 7 57.624 Nguyn Th Phng A 22 17 49.625 Nguyn Khc Hiu 23 11 62.726 Phm Th Nguyt 24 13 57.327 Phm Th Phng B 25 17 49.628 Triu Th Hng Hi 26 6 43.229 Nguyn Th Thm 27 14 51.130 Nguyn Th Thu Hng 28 3 46.431 V Th Hi L 29 4 43.232 Nguyn Th Ngoan 30 10 63.333 Anh Nguyn 31 16 49.1

34 Triu Th Thanh Hiu 32 15 79.435 Nguyn Th Hng 33 12 57.336 Phan Th Nhung 34 8 4937 Trn Th Ht 35 8 4938 V Th Vn 36 18 142.539 Quch Th H 37 17 49.6

Tng 2176


47


53/101


Din gii bng khai dy chuyn

1. Tc dng:

Cho bit cng on may ca tng cng nhn trong mt m hng v im

b phn cho cng on .

Lm cn c tnh tr lng cho cng nhn.

Lm cn c lp bng khai nng sut.

2. Cn c lp:

T trng phn cng cng on thc hin sn phm cho tng cng nhn

theo nng lc chuyn mn tng ngi . im cho tng cng on c ghi

cn c theo bng thit k dy chuyn cng on may.

3. Phng php lp:

- Ct TT ghi s th t ca tng cng nhn trong t

- Ct H v tn ghi h tn ca cng nhn

- Ct th t dy chuyn c chia lm 2 phn, bn tri ghi s th t ca

nhng cng nhn c tham gia vo sn xut m hng trong bn khai ny vphn bn phi ghi s th t cng on sn xut m cng nhn m nhim.

- Ct im ghi s im ca cng on sn xut tng ng.

V d:

S th t 1 l Hong Anh T, m nhim cng on th 19 trong bng

thit k dy chuyn cng on may. Cng on ny c s im l 101.2

48


54/101


Cng ty c phn may Thng LongT : T

BIU 2-6: BN KHAI NNG SUT

THNG 3 NM 2009

M hng 2-2

H tn ngi c NS Chi tit sn phm Slng

ngi

Ngi mtnng sut

L Nht ch 313Tut Vt s np ti + moi + thn 350 L

Nht ch 110H Gu 100 Hiu

NT + nhn 420 P. HoaGhim ti cho 175 Huyn BMing ti 790 Hi

Nht ch 530Dung A Gu 100 Hiu

Ghim ti cho 50 Huyn BMt cho 540 Hi

Nht ch 220P. Hoa Nht ch 40

Ghim ti cho 65 Huyn BGu 205 Hiu

Huyn A Nht ch 240Gu 100 HiuMt cho 535 Huyn B

Nguyn Hoa Gu 3440 HiuNht ch 85

Hng Nht ch 30Hi Nht ch 39

Nguyt Ming ti 1050 Hi

Nht ch 165Hng B Ming ti 1050 Hi

Nht ch 165Huyn B Nht ch 100Ht Moi 4200 Vn

Moi 534 NhungNht ch 90


49


55/101


Cng ty c phn may Thng LongT : T

BIU 2-7: BN KHAI NNG SUT

THNG 3 NM 2009

M hng 2-2

H tn ngi cNS

Chi tit sn phm Slng

ngi

Ngi mtnng sut

Ht Ghim nhn ti 90 Huyn BThy Vn Mt cho 132 Hi

Nht ch 35Nhung Nht ch 65

Hiu Nht ch 80Ngoan Nht ch 100Chung Nht ch 50Tn Nht ch 80Phng A Nht ch 200Phng B Nht ch 160Thm Nht ch 160Bnh Nht ch 46Trn Hng Nht ch 110Lan Nht ch 100

Tm Nht ch 114Luyn Nht ch 10V Vn Nht ch 1697Trn Lan Nht ch 2388Mn Nht ch 2163


50


56/101


51


57/101


Din gii bn k khai nng sut

1. Tc dng:

Cho bit tn ngi lm thm sn phm ngoi cng on ngi c

phn, s lng sn phm lm thm v tn ngi mt nng sut.

Lm cn c lp bng cn i sn lng trong thng.

2. Cn c lp:

Cn c vo s lng sn phm lm thm thc t ca tng cng nhn.

Cn c vo bng khai dy chuyn

3. Phng php lp:

Cui thng, t trng s tng hp sn lng lm thm thc t ca tng

cng nhn trong t v ghi vo bng k khai nng sut ny.

- Ct h tn ngi c nng sut: ghi tn ngi c nng sut.

- Ct chi tit sn phm: ghi cng on sn xut m tng cng nhn c

nng sut lm thm.

- Ct s lng: ghi s lng sn phm m tng ngi lm thm.- Ct n gi: ghi n gi ca tng cng on

- Ct ngi mt nng sut: ghi tn ngi mt nng sut.

V d:

Nguyn Th Tut lm thm phn vic ca V Th Hi L vi cc cng

on Vt s np ti, moi v thn vi s lng sn phm lm thm l 350. Nh

vy, ct h tn ngi c nng sut s ghi l TutCt chi tit sn phm ghi l vt s np ti + moi + thn

Ct s lng ghi 350

Ct ngi mt nng sut ghi tn L.

52


58/101


BIU 2-8: BNG CN I SN LNG THNG 3 NM 2009

M 2-2, s lng 10,000TT H v tn Cng on

1 2 3 12 34 35 36 371 Hong Anh T 100002 Bi Th Xun 100003 NgT Tuyt Dung B 100004 Hong T Luyn 105 Thch T Dung A 2206 Ng T Kim Chung 507 Ng Thy H 5308 Ng Th Tut 1009 Th Hng 3010 Ng Thy Hnh 4611 L Th Tn 8012 Ng Thy Vn 5800 3513 Ng Th Th14 V Hu Minh15 L Hng Bch16 Hong T Thu H17 Ng T Thu Huyn A 240

18 Phm Kim Hoa 4019 Nguyn Th Hoa 8520 Bi Th Hng A 20021 Th Phng A 4622 Trn T Thanh Bnh 4623 Phm Thu Huyn B 10024 Ng T Phng A 20025 Ng Khc Hiu 4626 Phm Th Nguyt 160

53


59/101


27 Phm T Phng B 16028 Triu T Hng Hi 3929 Ng Th Thm 16030 Ng T Thu Hng31 V T Hi L 31032 Ng Th Ngoan 10033 Anh Nguyn

34 Triu T Thanh Hiu 8035 Nguyn T Hng 16036 Phan Th Nhung 9500 6537 Trn Th Ht 4200 500 10000 9038 V Th Vn 169739 Quch Th H 1000040 V Th Mn 216341 Trn Th Lan 2388

Trn Hng 110Lan 100Tm 144

Ngun: Phng k hoch sn xut - Cng ty C phn May Thng Long

54


60/101


Din gii bng cn i sn lng

1. Tc dng:

Cho bit sn lng ca tng cng nhn ng vi mi cng on may.

Cn i xem tng sn lng ca tng cng nhn trong mi cng on c

ng bng tng sn lng ca m hng khng.

L cn c tnh tin lng sn phm cho cng nhn trc tip sn xut.

2. Cn c lp:

Cn c vo bn k khai nng sut v bng khai dy chuyn ca thng.

3. Phng php lp:

- Ct TT ghi s th t ca tng cng nhn trong t sn xut.

- Ct H v tn ghi h tn ca tng cng nhn

- Ct 1, 2, 337 ghi s lng sn phm ca tng cng nhn ng vi

tng cng on may. ( s th t cng on c ly t bng khai dy chuyn)

V d:

S th t 1 l Hong Anh T ng vi cng on s 1 v sn lng tc ca T cng on ny l 10,000.

Vi nhng cng on c ngi c nng sut v ngi mt nng sut

nh cng on s 12, Trn Th Ht c nng sut 4200 sn phm v Nguyn

Th Thy Vn l ngi mt nng sut th s sn phm cn li ca ngi mt

nng sut s c tnh bng tng sn lng ca m hng tr i s sn lng

mt nng sut. Nh cng on s 12 ny th s sn phm cn li caNguyn Th Thy Vn = 10,000 4200 = 5800. Nh vy ta ghi vo ct s 12,

dng ng vi tn Nguyn Th Thy Vn l 5800 v dng ng vi tn Trn

Th Ht l 4200.

55


61/101


BIU 2-9: BNG CHM CNG

n v: xng may 2, t T

TT H v tn 01 02 03 04 05 060

07 08 09 10 11 12 13 14 15 16 17 18 1x 20 21 22 23 24 25 26 27 28 29 30 31 nlv tg Tg1.5

1 Bi Th Xun X X x X x X X X X X X X X X X X X X X X X X X X X 25 182 Hong Th Luyn X X X X X X x X X X X X X X X X X X X X X X X X X 25 18

3 Nguyn Thy Vn X X X X X X X X X X X X X X X X X X X X X X X X 242518

4 Bi Th Hng X X X X X X X X X X X X X X X X X X X X X X X X X 25 17.75 Th Phng X X X X X X X X X X X X X X X X X X X X X X X X X 24 16.26 Trn Th Thanh Bnh X X X X X X X X X X X X X X X X X X X X X X X X X 25 18.27 Nguyn Th Phng X X X X X X X X X X X X X X X X X X X X X X X X X 25 17.78 Phm Th Thu Huyn X X X X X X X X X X X X X X X X X X X X X X X X X 25 16.59 Phm Th Nguyt X X X X X X X X X X X X X X X X X X X X X X X X X 25 17.810 Nguyn Khc Hiu X X X X X X X X X X X X X X X X X X X X X X X X X 25 1811 Nguyn Th Ngoan X X X X X X X X X X X X X X X X X X X X X X X X X 25 17.912 Phm Th Phng X X X X X X X X X X X X X X X X X X X X X X X X X 25 17.913 Nguyn Th Thm X X X X X X X X X X X X X X X X X X X X X X X X 23 18.114 Triu Th Hng Hi X X X X X X X X X X X X X X X X X X X X X X X 22 16.515 V Th Hi L X X X X X X X X X X X X X X X X X X X X X X X X X 25 17.916 Anh Nguyn X X X X X X X X X X X X X X X X X X X X X X X X X 25 18.117 Phan Th Nhung X X X X X X X X X X X X X X X X X X X X X X X X X 25 17.718 Nguyn Tuyt Dung X X X X X X X X X X X X X X X X X X X X X X X X 25 18.2

19 Nguyn Th thu Hng X X X X X X X X X X X X X X X X 16 13.420 Thch Th Dung X X X X X X X X X X X X X X X X X X X X X X X X X 25 18.121 Nguyn Th Kim Chung X X X X X X X X X X X X X X X X X X X X X X X X X 25 17.922 Nguyn Thy H X X X X X X X X X X X X X X X X X X X X X X X X X 25 3 17.923 Nguyn Th Tut X X X X X X X X X X X X X X X X X X X X X X X X X 25 3 1824 V Hu Minh X X X X X X X X X X X X X X X X X X X X X X X X 242 16.525 Th Hng X X X X X X X X X X X X X X X X X X X X X X X X X 25 1826 Nguyn Thy Hnh X X X X X X X X X X X x X X X X X X x X X X X X x 25 3 17.827 L Th Tn X X X X X X X X X X X X X X X X X X X X X X X X X 25 18

56


62/101


28 L Hng Bch X X X X X X X X X X X X X X X X X X X X X X X X x 25 2 17.829 Hong Th Thu H X X X X X X X X X X X X X X X X X X X X X X X X 23 17.730 Nguyn Th Thu Huyn X X X X X X X X X X X X X X X X X X X X X X X X X 25 17.6

331 Phm Kim Hoa X X X X X X X X X X X X X X X X X X X X X X B B X 23 3 1332 Nguyn Th Hoa X X X X X X X X X X X X X X X X X X X B B B X X 21 3 16333 Hong Anh T X X X X X X X X X X X X X X X X X X X X X X X X 24 17.8334 Nguyn Th Hng X X X X X X X X X X X X X X X X X X X X X X X X X 25 18335 Triu Th Thanh Hiu X X X X X X X X x X x X X X X X X X X X X X X X X 25 17.9


57


63/101


BIU 2-10: BNG CHM CNG

n v: xng may 2, t bo ton

TT H v tn 01 02 03 04 05 060

07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 nlv tg Tg1.5

1 Nguyn V Nam X X X X X X X X X X X X X X X X X X X X X X X X X 25

2 m Thanh Tng X X X X X X X X X X X X X X X X X X X X X X X X X 253 Nguyn Thnh Trung X X X X X X X X X X X X X X X X X X X X X X X X X 254 Nguyn Kin Cng X X X X X X X X X X X X X X X X X X X X X X X X X 255 Nguyn Ngc Nam x X X X X X X X X X X X X X X X X X X X X X X X x 25

Ghi ch:X : lng sn phmB: Bo him x hi tr thay lng


58


64/101


65/101


Cng ty c phn may Thng LongT 204 X nghip may 2

BIU 2-11: BNG THANH TON LNG THNG 3 NM 2009

TT H v tn Hslg

TL. NT TL.TGNT

TL.TGCN

Php

LCgBHXH

Hihp

Phcponth

Pclngsp

Thng Thunhpkhc

Tng

Thu

Nhp

Cc khon khu tr c

lnh

k

Tm ng Bhxh,bhyt

khc Tng

K tr

1 Hong Anh T 3.49

1,848,751 260,000 140,306 903,637 50,000 3203,800 3,000,000

113,076 3,113,076

90,700

2 Bi Th Xun 2.9 1,197,333 161,000 582,336 1,941,300 200,000 93,960 293,960 1,647,400

3 NgT Tuyt Dung B 2.9 1,183,705 166,000 578,517 1,928,600 200,000 93,960 293,960 1,634,600

4 Hong T Luyn 2.9 1,185,248 166,000 576,575 1,922,100 93,960 93,960 1,828,200

5 Thch T Dung A 3.49

995,993 134,000 484,482 1,645,100 200,000 113,076 313,076 1,332,000

6 Ng T Kim Chung 2.9 951,288 128,000 462,745 1,542,600 200,000 93,960 293,960 1,248,700

7 Ng Thy H 2.9 1,348,962 182,000 135,519 656,137 2,322,900 200,000 93,960 293,960 2,028,900

8 Ng Th Tut 2.9 892,209 120,000 135,519 433,935 1,582,100 200,000 93,960 293,960 1,288,200

9 Th Hng 2.9 830,276 117,000 405779 1,352,700 200,000 93,960 293,960 1,058,800

10 Ng Thy Hnh 2.9 1,139,531 154,000 135,519 554,239 1,983,200 200,000 93,960 293,960 1,689,20

60


66/101


0

11 L Th Tn 2.42 1,192,561 161,000 580,101 1,933,900 200,000 78,408 278,408 1,655,500

12 Ng Thy Vn 2.01 648,290 91,000 316,900 1,056,400 200,000 65,124 265,124 791,300

13 Ng Th Th 2.9 7814942 7,184,942 7,814,900

14 V Hu Minh 2.01 1,001,738 133,000 486,235 1,621,000 200,000 65,124 265,124 1,355,800

15 L Hng Bch 3.49

884,152 119,000 108,727

430,060 1,542,400 200,000 113,076 1,413,076

1,229,300

16 Hong T Thu H 3.49

1,382,638 203,000 679,367 2,264,800 1,300,000

113,076 313,076 851,745

17 Ng T Thu Huyn A 3.49

949.877 128,000 461,968 1,540,000 200,000 113,076 313,076 1,227,000

18 Phm Kim Hoa 3.49

940.224 138,000 163,090

462,028 1,703,400 200,000 113,076 278,408 1,390,300

19 Nguyn Th Hoa 2.42 729.050 113,088

312,398 1,154,500 200,000 78,408 265,124 889,400

20 Bi Th Hng A 2.01 1.102.968 149,000 536,532 1,788,600 200,000 65,124 265,124 1,523,500

21 Th Phng A 2.01 1,142,701 149,000 553,559 1,842,400 200,000 65,124 265,124 1,580,300

22 Trn T Thanh Bnh 2.01 1,145,608 155,000 557,168 1,982,600 200,000 65,124 265,124 1,717,600

23 Phm Thu HuynB

1.67 1,032,194 131,000 498,629 1,662,300 200,000 54,108 254,108 1,408,200

61


67/101


24 Ng T Phng A 1.67 951,024 129,000 462,622 1,542,200 200,000 54,108 254,108 1,288,100

25 Ng Khc Hiu 2.42 1,139,531 154,000 554,239 1,847,700 200,000 78,408 278,408 1,569,300

26 Phm Th Nguyt 2.01 1,010,878 136,000 62,619 100,000 491,712 30,000 1,731,800 200,000 65,124 265,124 1,466,700

27 Phm T Phng B 2.01 1,100,962 149,000 535,394 1,884,800 200,000 65,124 265,124 1,619,700

28 Triu T Hng Hi 1.67 624,280 90,000 234,121

61,240 1,009,900 200,000 54,108 254,108 755,800


62


68/101


Cng ty c phn may Thng LongT 204 X nghip may 2


TT H v tn Hslg

TL. NT TL.TGNT

TL.TGCN

Php

L CgBHXH

Hih

p

Pconth

Pclngsp

Thng Thunhpkhc

TngThu

Nhp

Cc khon khu tr cLnh

kTm ng Bhxh,

bhytkhc Tng

K tr

29 Ng Th Thm 1.67 1,074,240 157,000 527,800 1,759,500 200,000 54,108 254,108 1,505,40030 Ng T Thu Hng 2.9 859,528 131,000 361,385 84,878 30,00

01,466,700 200,000 93,960 293,960 1,172,700

31 V T Hi L 1.67 978,674 132,000 475,985 1,586,800 200,000 54,108 254,108 1,332,70032 Ng Th Ngoan 2.01 1,115,706 151,000 542,643 1,809,000 200,000 65,124 265124 1,543,90033 Anh Nguyn 1.67 910,443 123,000 442,841 1,476,300 200,000 54,108 254,108 1,222,20034 Triu T Thanh

Hiu1.67 946,915 128,000 460,567 1,535,400 200,000 54,108 254,108 1,281,300

35 Nguyn THng

1.67 1,067,989 144,000 519,486 1,731,800 200,000 54,108 254,108 1,477,700

36 Phan Th Nhung 1.67 874,718 118,000 425,419 1,418,200 200,000 54,108 254,108 ,1,64,10037 Trn Th Ht 1.67 1,153,401 155,000 560,929 1,870,000 200,000 54,108 254,108 1,615,90038 V Th Vn 1.67 696,840 94,000 339,018 1,130,200 200,000 54,108 254,108 876,10039 Quch Th H 1.67 890,680 120,000 433,260 1,444,400 200,000 54,108 254,108 1,190,30040 V Th Mn 2.42 651,800 88,000 316,993 1,056,700 200,000 54,108 254,108 802,60041 Trn Th Lan 1.67 701,941 95,000 341,473 ,

1,138,400

200,000 54,108 254,108 884,300

Tng cng 40,591,949 5,438,000

9,264,529 100,000

140,306

19,089,826 110,000 74,843,100 11,500,000 3,037,824

14,537,824

60,305,300


63


69/101


Din gii bng thanh ton lng sn phm ca cng nhn sn xut

trc tip

1. Tc dng:

Dng lm cn c thanh ton tin lng, ph cp, cc khon thu nhp

tng thm cho cng nhn trc tip sn xut.

Dng lm cn c lp bng thanh ton tin lng ca ton cng ty.

2.Cn c lp:

Bng chm cng

Bng cn i sn lng

Bng khai dy chuyn

Quy nh v ph cp v cc khon thu nhp tng thm ca cng ty.

3. Phng php lp:

- Ct TT: ghi th t ca tng cng nhn trong b phn

- Ct h s lng: ghi h s lng cp bc bn thn ca tng ngi lao

ng.- Ct TLNT: ghi s tin lng sn phm tnh theo n gi ngy thng

ca tng lao ng.

Tng s tin lng sn phm ca 1 cng nhn c tnh bng tng s

tin lng sn phm ca tt c cc m hng m cng nhn tham gia sn

xut trong thng.

Tin lng sn phm = (n gi cng on x sn lng thc t)1 m hng ca 1 cng nhn

V d: vi m hng 2-2, cng nhn Nguyn Th Hng

S lng sn phm Cng on n gi cng on Thnh tin1050 26 43.2 45 36010 000 33 57.3 573 000160 36 14.5 2 320Tng 620 680

64


70/101


Tng t nh trn, ta s tnh c tng tin lng sn phm ca cc m

hng ca cc cng nhn.

T bng cn i sn lng v bng khai dy chuyn ca t sn xut,

nhn vin thng k ca X nghip s tin hnh nhp liu vo my tnh. Phn

mm h tr k ton tin lng s thc hin vic tng hp tin lng sn phm

cho tng cng nhn.

- Ct TLTGNT: ghi s tin lng thm gi ngy thng ca cng nhn.

Tin lng ngy thng x s gi lm thm x 1.5

Tin lng thm gi =

S cng hng lng ngy thng x 8

Ct TLTGCN: ghi s tin lng thm gi ch nht. Cch tnh nh vi

tin lng thm gi ngy thng nhng n v tnh i t gi thnh ngy

cng v nhn vi h s 2 thay cho h s 1.5.

Ct php, l: ghi s tin ngh php, ngh l c hng theo quy nh

ca cng ty.Ct cng BHXH: ghi s tin ngh BHXH m cng nhn c hng.

S cng ngh BHXH x 540 000 x h s lng x 0.75

S tin BHXH =

26

V d: Nguyn Thy H c 3 cng ngh hng BHXH, bc lng l 2.9,

do , s tin BHXH c nhn=( 3 x 540 000 x 2.9 x 0.75)/26= 135 519

- Ct hi hp, ph cp on th, ph cp lng sn phm c tnh theo

quy nh ca cng ty. PC lng sn phm dnh cho t trng t sn xut v

c tnh = Tng tin lng hng ngy v thm gi ca t x 0.227%

- Ct tin thng: c tnh theo cng thc

Tin thng = (lng sn phm + lng thm gi) x 42.85%

65


71/101


V du: Nguyn Th Thm c tin lng ngy thng = 1,074,240 v tin

lng thm gi = 157,000. Nh vy, tin thng ca Nguyn Th Thm s =

(1,074,240 + 157,000) x 42.85% = 527,800

- Ct thu nhp khc: ghi s thu nhp khc ngoi lng do tham gia cc

hot ng on th, x hi. S tin theo quy nh ca doanh nghip ty tng

ln tham gia hot ng.

- Ct tng thu nhp: ghi tng s tin lng, ngh php, ngh l, hi hp

bo him x hi tr thay lng v tin thng m ngi lao ng c hng

trong thng.

- Ct tm ng: ghi s tin tm ng thng ny m ngi lao ng

nhn.

- Ct BHXH, BHYT: ghi s tin ng BHXH, BHYT c khu tr vo

lng ca ngi lao ng. S tin ny c tnh = 6% x 540,000 x h s

lng cp bc bn thn ca ngi lao ng.

V d: Nguyn Th Thm c h s lng cp bc bn thn =1.67, do ,s tin ng BHXH v BHYT trong thng = 1.67x540,000x6% = 54,108

- Ct tng khu tr: ghi tng s tin khu tr vo lng.

Tng khu tr = Tm ng + BHXH, BHYT + khu tr khc

- Ct c lnh: ghi s tin ngi lao ng c lnh khi thanh ton

lng ca thng.

S thc lnh = Tng thu nhp Tng khu tr.V d; Nguyn Th Thm c tng thu nhp thng ny l 1,759,500 v

tng khu tr l 254,108. Do , s c lnh=1759500

254,108=1,505,400Cng ty c phn may Thng Long

T Bo ton X nghip may 2

66


72/101


73/101


Din gii bng thanh ton lng b phn gin tip

1. Tc dng:

Dng lm cn c thanh ton tin lng, ph cp, thu nhp tng thm cho

b phn sn xut gin tip ti X nghip v cc phng ban trong cng ty.

Lm cn c lp bng thanh ton lng ton X nghip.

2. Cn c:

Bng chm cng

Bng doanh thu trong thng ca X nghip

3. Phng php lp:

- Ct HS CBCV: ghi h s cp bc cng vic m tng lao ng m

nhn.

- Ct TL.NT: ghi s tin lng khon tnh theo doanh thu ca tng

ngi lao ng trong b phn. Tin lng khon ny c tnh theo cng

thc:

Tng tin lng khon x H s CBCV ca tngca c b phn c nhn trong b phn

Mc lng khon =

C nhn Tng h s CBCV ca c b phn

V d: Nguyn V Nam, h s lng CBCV = 4.98

- Cc phn khc trong bng thanh ton lng ca b phn gin tip c

cch tnh tng t nh b phn sn xut trc tipTin lng khon = (7133800 x 4.98)/ (4.98 + 3.69 x 4) = 1,799,712

68


74/101


Cng ty c phn may Thng LongX nghip may 2


TT n v TL. NT TL.TGNT

TL.TGCN

Php

LCgBHXH

Hih

p

Pc onth

Pclngsp

Thng Thunhpkhc

TngThu

Nhp

Cc khon khu tr clnh

kTm ng Bhxh,

bhytkhc Tng

K tr

1 T 201 26,235,100 1,541,300 1,350,600 100,000 62,985 11,902,187 100,000 41,292,172 10,500,000 1,978,020 12,487,020 28,805,1522 T 202 24,264,890 1,352,100 3,213,200 50,000 58,088 10,976,880 50,000 39,875,158 13,200,000 2,758,212 15,958,212 23,916,9463 T 203 30,201,300 1,245,500 564,503 71,308 13,474,953 130,000 45,687,564 15,400,000 2,975,292 18,375,292 27,312,2544 T 204 40,591,945 5,438,000 9,264,529 100,000 104,306 19,089,826 110,000 74,843,100 11,500,000 3,037,824 14,537,824 60,305,3005 T 205 25,635,750 1,532,000 768,960 61605 11,641,381 110,000 41,575,456 6,500,000 2,220,696 8,720,696 32,854,7606 T 206 27,623,310 1,370,200 698,860 28,993 12,423,719 230,000 44,241,772 7,800,000 1,091,232 8,891,232 35,350,5407 T 207 28,569,900 2,290,300 678,960 150,000 69,978 13,223,596 130,000 45,387,434 6,500,000 1,423,008 7,923,008 37,464,4268 T 208 28,532,400 2,602,500 2,369,540 70,600 13,341,305 90,000 53,854,165 8,600,000 1,960,200 10,560,200 43,293,9659 T 209 35,120,320 2,862,400 7,698,532 140,000 86,129 16,275,595 110,000 62,292,976 7,900,000 2,315,952 10,215,952 52,077,02410 T ct 20,057,700 2,300,000 1,515,263 50,698 9,580,274 50,000 33,553,935 11,200,000 1,890,216 13,090,216 20,463,71911 T l 11,532,100 713,100 2,030,100 27,767 5,247,068 230,000 19,780,135 6,500,000 1,249,020 7,749,020 12,031,11512 T k

thut20,041,100 150,000 8,587,611 250,000 29,028,711 7,200,000 823,612 8,023,612 21,005,099

13 Vnphng

11,767,200 420,300 5,042,245 320,000 17,549,745 5,000,000 453,120 5,453,120 12,096,625

14 Bo

ton

7,133,800 140,000 3,056,601 10,330,401 3,000,000 420,552 3,420,552 6,909,849

15 Gimc

335,000 6,850,200 7,185,200 1,000,000 140,292 1,140,292 6,044,908

Tng 337,306,815

23,247,400

30,573,347

1,165,000

692,457

154,497,481 6,852,010 554,334,510

121,800,000

24,737,248

146,537,248 407,797,200


69


75/101


76/101


Cng ty c phn may Thng Long


71

TT n v TngThu

Nhp

Cc khon khu tr clnh

kTm ng Bhxh, bhyt khc Tng

K tr1 May 1 277,411,004 72,000,000 22,354,632 94,354,632 183,056,400

2 May 2 554,334,510 121,800,000 24,737,248 146,537,248 407,797,2003 May 3 419,749,753 60,000,000 23,325,632 83,325,632 336,424,1004 May 4, 5 646,496,018 90,000,000 26,987,654 116,987,654 529,508,4005 May 6 194,824,526 20,000,000 9,370,632 29,370,632 165,453,9006 Thit k 51,968,685 4.500,000 1,930,200 1,930,200 50,038,5007 Thu 12,543,795 2,000,000 467,235 2,467,235 10,076,6008 C in 60,400,554 6,000,000 2,350,120 8,350,120 52,050,4009 Ti v 23,618,171 3,800,000 867,320 4,667,320 18,950,80010 K hoch vt t 90,689,472 10,000,000 3,154,230 13,154,230 77,535,20011 Vn phng 107,021,194 13,125,000 5,102,310 18,227,310 88,793,90012 Phng XNK 35,954,918 4,000,000 1,523,324 5,523,324 30,431,60013 Cng on 4,139,158 300,000 173,658 473,658 3,665,50014 Kinh doanh 11,785,802 356,832 356,832 11,428,900

Tng 2,490,937,560 403,025,000 122,701,027 525,726,027 1,965,211,400


77/101


Ngun: Phng K ton Ti chnh - Cng ty C phn May Thng Long

72


78/101


2.3.2. K ton tng hp cc khon trch theo lng

K ton tng hp cc khon trch theo lng c trnh by c th qua

bng

73


79/101


Cng ty c phn may Thng Long

BIU 2-17: BNG PHN B TIN LNG V BO HIM X HI

Thng 3 nm 2009

TT Ghi C TK

Ghi N TK

TK 334 phi tr ngi lao ng TK 338 phi tr, phi np khc Tng cng

Lng khon khc Tng BHXH BHYT KPC Tng

1 TK 622 1,200,539,642 514,525,008 1,715,064,650 240,504,601 70,116,630 34,301,293 344,922,524 2,059,987,174

May 1 159,088,748 67,158,639 226,247,387 49,676,960 6,63,595 4,524,948 54,201,908 280,449,295

May 2 321,612,115 138,475,291 460,087,406 57,249,180 7,633,224 9,201,748 74,084,152 534,171,558

May 3 236,955,506 95,767,041 332,722,547 51,747,180 51,572,568 6,654,451 109,974,199 442,696,746

May 4, 5 364,957,405 160,079,343 525,036,748 59,854,109 7,980,548 10,500,735 78,335,392 603,372,140

May 6 109,981,588 49,075,339 159,056,927 20,809,085 2,774,545 3,181,139 26,764,769 185,821,696

Xng thu 7,944,280 3,969,355 11,913,635 1,168,087 155,745 238,272 1,562,104 13,475,739

2 TK 627 253,252,706 125,959,768 379,212,474 38,303,781 10,973,095 7,584,248 56,861,124 436,073,598May 1 19,886,093 11,063,964 30,950,057 6,209,620 827,949 619,001 7,656,570 38,606,627

May 2 38,942,100 24,731,657 63,673,757 4,593,940 612,525 1,273,475 6,479,940 70,153,697

May 3 33,850,786 29,941,300 63,792,086 6,566,900 6,741,512 1,275,842 14,584,254 78,376,340

May 4, 5 52,136,800 36,635,210 88,772,010 7,615,026 1,015,337 1,775,440 10,405,803 99,177,813

74


80/101


May 6 15,711,655 8,360,364 24,072,019 2,617,495 348,999 481,440 3,447,934 27,519,953

Phng thit k 33,528,184 14,992,037 48,520,221 4,825,500 643,400 970,404 6,439,304 54,959,525

Xng c in 59,197,088 235,236 59,432,324 5,875,300 783,373 1,188,646 7,847,319 67,279,643

3 TK 641 97,095,720 3,830,570 100,926,290 8,777,655 1,170,354 2,016,526 11,964,535 112,890,825

Phng k hoch vt t 88,812,696 526,450 89,239,146 7,885,575 1,051,410 1,784,783 10,721,768 99,960,914Phng kinh doanh 8,283,024 3,304,120 11,587,144 892,080 118,944 231,743 1,242,767 12,829,911

4 TK 642 165,766,315 2,477,490 168,243,805 19,166,530 2,555,596 3,350,875 25,073,001 193,316,806

Phng ti v 22,689,695 276,300 22,965,995 2,168,300 289,107 459,319 2,916,726 25,882,721

Vn phng 104,333,364 1,035,600 105,118,964 12,755,775 1,700,770 2,102,379 16,558,924 121,677,888

Phng XNK 35,334,528 500,360 35,534,888 3,808,310 507,775 710,698 5,026,783 40,561,671

Cng on 3,408,728 665,230 3,923,958 434,145 57,944 78,479 570,568 4,494,526

5 TK 338 127,670,341 127,670,341

6 TK 334 120,656,010 2,045,017 122,701,027

Cng 1,716,654,383 774,463,177 2,491,177,560 427,408,577 86,860,692 47,252,942 561,522,211 3,052,699,771

Ngun: Phng K ton Ti chnh - Cng ty C phn May Thng Long

75


81/101


Din gii bng phn b tin lng v bo him x hi

1. Tc dng:

Dng tp hp v phn b tin lng tin cng thc t phi tr (gm

tin lng, tin thng v cc loi ph cp), bo him x hi, bo him y t

v kinh ph cng on phi trch np trong thng cho cc i tng s dng

lao ng.

2. Cn c lp:

Bng thanh ton tin lng v bo him x hi ca tng x nghip,

phng ban v ca ton cng ty.

T l trch bo him x hi, bo him y t, kinh ph cng on.

3. Phng php lp:

- Ct ghi c TK 334:

Ct lng = tin lng ngy thng+ thm gi ngy thng + thm gi

ch nht

Ct khon khc = thng + ph cp + php + thu nhp khc.Ct tng = ct lng + ct khon khc.

- Ct ghi c TK 338:

Ct BHXH = (540,000 x h s lng cp bc bn thn) x 15 %

Ct BHYT = Lng x 2%

Ct KPC = Tng thu nhp x 0.02%

- Dng ghi n TK 338, c TK 334: s tin BHXH tr thay lng- Dng ghi n TK 334, c TK 338: s tin BHXH, BHYT khu tr vo

lng ca ngi lao ng.

76


82/101

: http://www.docs.vn : [email protected] (: 0918.775.368Cng ty c phn may Thng Long Mu s S04b4-DN

Ban hnh theo quyt nh s 15/2006/Q-BTCNgy 16/12/1998 ca B Ti chnh

BIU 2-18: BNG K S 4

Tp hp chi ph sn xut theo phn xngDng cho cc TK: 154, 621, 622, 623, 627, 631

Thng 3 nm 2009STT Ghi c TK

Ghi n142 152 153 154 214 241 242 334 335 338 352 611 621 622 623 627 631 Cng chi ph thc

t trong thngA B 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

1 TK 622 1,715,064,650 344,922,524 2,059,987,174May 1 226,247,387 54,201,908 280,449,295May 2 460,087,406 74,084,152 534,171,558May 3 332,722,547 109,974,199 442,696,746May 4, 5 525,036,748 78,335,392 603,372,140May 6 159,056,927 26,764,769 185,821,696Xng thu 11,913,635 1,562,104 13,475,739

2 TK 627 253,252,706 56,861,124 310,113,830May 1 30,950,057 7,656,570 38,606,627May 2 63,673,757 6,479,940 70,153,697May 3 63,792,086 14,584,254 78,376,340May 4, 5 88,772,010 10,405,803 99,177,813

May 6 24,072,019 3,447,934 27,519,953Phng thit k 48,520,221 6,439,304 54,959,525Xng c in 59,432,324 7,847,319 67,279,643Cng 1,968,317,356 401,783,648 2,370,101,004

Ngy 31/3/2009Ngi ghi s K ton trng

(k, h tn) (k, h tn)Ngun: Phng K ton Ti chnh - Cng ty C phn May Thng Long

77


83/101


Din gii bng k s 4

1. Tc dng:

Dng tng hp s pht sinh C ca cc TK 142, 152, 153, 154, 214,

241, 242, 334, 335, 338, 352, 611, 621, 622, 623, 627, 631 i ng N vi

cc TK 154, 631, 621, 622, 623, 627.

Dng lm cn c ghi nht k chng t s 7.

2. Cn c lp:

Bng phn b tin lng v bo him x hi

Bng phn b nguyn vt liu, cng c dng c

Cc bng k v nht k chng t lin quan.

3. Phng php lp:

Bng k s 4 gm cc ct s th t, cc ct phn nh s pht sinh bn

C ca cc TK 142,152,153,.,622,627,631 v cc dng ngang phn nh chi

ph trc tip sn xut (ghi N cc TK 154, 631, 621, 622, 623, 627) i ng

C vi cc ti khon lin quan phn nh ct dc.Trong gii hn ca chuyn tin lng ny, ta ch xt n 4 ti khon

l TK 334,338 ct dc v TK 622, 627 dng ngang. S liu ghi N cho

TK 622, 627 c ly t Ct tng ca TK 334 v TK 338 trong bng phn b

tin lng v bo him x hi hng thng.

V d: vi ti khon 622, chi tit cho X nghip 1 c tng chi ph cho

ngi lao ng trn TK 334 l 226,247,387 nn ta ghi vo dng TK 622 Xnghip 1, ng vi ct TK 334 s tin 226, 247, 387.

Cng vi X nghip 1, tng s tin BHXH, BHYT, KPC tnh vo chi

ph nhn cng trc tip l 54,201,908 nn ta ghi vo dng TK 622 X nghip

1, ng vi ct TK 337 s tin 54,201,908.

78


84/101

: http://www.docs.vn : [email protected]

VanLuong.blogspot.com A5042

Documents

Transcript of VanLuong.blogspot.com A5042