báo cáo thực tập - bích thúy

BO CO THC TP TT NGHIP

Trng H Kinh t & QTKD

LI M U Nhng ngy ny, Vit Nam chng ta ang sng trong khng kh hi nhp trc nay cha tng c, gia nhp APEC, cc t chc quc t, c bit l vic gia nhp WTO vo ngy 7/11/2006 nh du mc ln mang tnh cht bc ngot trong tin trnh pht trin v hi nhp ca Vit Nam vo i sng kinh t, chnh tr th gii. Tc ng ca vic gia nhp WTO khng ch nh hng n quc gia m cn nh hng su sc n hot ng ca cc t chc, doanh nghip, mi mt i sng ca mi ngi dn. N thc y cc doanh nghip phi nng ng v ch ng trong tng bc i ca mnh, phi i mi, hon thin ch qun l kinh t v h thng qun l c tm v m v vi m. Trong : vic t chc cng tc k ton trong cc doanh nghip gi v tr ht sc quan trng, k ton ca ta phi ph hp vi k ton quc t, cc chun mc k ton nguyn tc chung ca k ton va p ng c yu cu c tnh quc t va thch hp vi hon cnh nc ta, m bo cho cc doanh nghip lm n c li. Qua qu trnh hc tp ti trng i hc Kinh t v Qun tr kinh doanh, chng em c trang b nhng kin thc v k ton nhng ch l l thuyt c bn, v vy vi mong mun cng c kin thc v vn dng nhng l thuyt c trang b, c bit trong lnh vc chuyn ngnh k ton vo thc tin ca hot ng kinh doanh v hch ton ti cc DN. Qua , chng em c th nghin cu su nhm b sung v khng nh nhng vn l lun cho ph hp hn vi nhu cu thc tin. Em mnh dn la chn thc tp ti Cng ty c phn ma ng Lam Sn hon thnh c bi bo co ny em xin chn thnh cm n thy gio Hong H, cc ch trong phng k ton, cng ton th cc anh ch, c ch trong Cng ty tn tnh gip .

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Qua thi gian thc tp, mc d rt c gng thu thp ti liu nhng l mt bi bo co tng hp nn nhiu ni dung cn phc tp, khi lng kin thc ln, thi gian ngn nn bo co thc tp ca em khng th trnh khi nhng thiu st. V vy, em rt mong c s ch dn, gp ca cc thy c gio, cc anh ch trong Cng ty v cc bn bo co thc tp ca em hon thin hn.

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KHI QUT V CNG TY C PHN MA NG LAM SN

1.1 Qu trnh hnh thnh v pht trin ca doanh nghip 1.1.1 Tn v a ch doanh nghip Cng ty c phn ma ng Lam Sn l mt doanh nghip c thnh lp theo quyt nh s 1133/Q - TTG ngy 06 thng 12 nm 1999 ca Th tng chnh ph. Tn giao dch : Lam Son Sugar Joint Stock Corporation. Tn vit tt: LASUCO Tr s chnh : Th trn Lam Sn - Th Xun - Thanh Ha in thoi : 037. 834091 S FAX : 037.834092 Chi nhnh 1 : S 27 Dng nh Ngh - TP Thanh Ha Chi nhnh 2 : S 23 Mc Th Bi - Qun Hai B Trng - TP H Ni Vn phng i din : 123 ng Gii Phng - TP H Ni1.1.2

- 037. 834093.

Thi im thnh lp v cc mc lch s quan trng trong qu trnh pht trin doanh nghip

+ 12/1/1980: Th Tng Chnh Ph k quyt nh ph duyt xy dng nh my ng Lam Sn (nay l nh my ng Lam Sn I) nhm khai thc tim nng t ai, ph xanh t trng i trc v lc lng lao ng min Ty Thanh Ho, gii quyt tnh trng thiu ng trong c nc. + 31/3/1980: B lng thc thc phm (nay l B Nng nghip & Pht trin Nng thn) k quyt nh s 488 LTTP/KTCB thnh lp ban kin thit nh my ng Lam Sn. a im xy dng nh my ti x Th Xng-Th Xun-Thanh Ho (nay l th trn Lam Sn - Th Xun - Thanh Ho). + 14/3/1981: Th Tng Chnh Ph k quyt nh s 61/TTg khi cng xy dng nh my v a cng trnh vo trng im cp Nh Nc.

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+ 28/4/1986: Th Tng Chnh Ph k quyt nh thnh lp Nh my ng Lam Sn. + 2/11/1986: Hon thnh xy dng nh my i vo sn xut v u tin. + 8/1/1994: B NN&PTNT k quyt nh s 14/NN-TTCB i tn nh my ng Lam Sn thnh Cng ty ng Lam Sn. + 6/12/1999: Th Tng Chnh Ph k quyt nh s 1133/Q-TTg chuyn Cng ty ng Lam Sn thnh Cng ty C phn ma ng Lam Sn. + 1/1/2000: Cng ty i vo hot ng dui hnh thc cng ty c phn vi vn iu l 150 t ng. + Thng 6/2000: Cng ty pht hnh thm c phiu ph thng tng vn iu l ln 200 t ng p ng nhu cu pht trin hot ng sn xut kinh doanh. + Thng 5/2007: Cng ty pht hnh thm c phiu c tr c tc,theo ngh quyt i hi ng c ng thng nin nm 2005-2006 v kt qu ng k thc hin ca cc c ng, tng vn iu l ln 300 t ng. + Nm 2008 v 2009 cng ty u nm trong danh sch top 500 doanh nghip ln nht Vit Nam. Ngay t nhng ngy u xy dng nh my ng Lam Sn (nay l Cng ty C phn ma ng Lam Sn) gp phi nhng kh khn tng chng khng th vt qua ni : Nh my c lp t vi dy chuyn thit b ca Php t u thp k 80, gia nm 1984 chuyn gia nc ngoi n phng rt v nc, b li cng trnh d dang.Pht huy tinh thn ch ng sng to,cn b cng nhn vin nh my khng chu b tay, t t chc lc lng cn b k thut cng cc n v lp my trong nc nhanh chng hon thnh lp t thit b, a nh my vo sn xut t v 1986-1987. Bc vo thi k cng cuc i mi ca ng, c s quan tm ca Nh Nc,s h tr ng vin ca cc ngnh t trung ng n tnh, huyn, nht l s cng tc trc tip ca cc x,cc nng trng v b con trng ma

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trong vng, cng vi s n lc ca mnh, cng ty vt qua nhiu kh khn v th thch, lin tc hon thnh vt mc k hoch nh nc.Np ngn sch ngy cng tng,vic lm v i sng tinh thn ca cn b cng nhn vin c n nh, ci thin r rt.1.1

Chc nng, nhim v ca doanh nghip

Cng ty sn xut ng,cn cc loi v hin ti c 12 n v trc thuc. l: -Nh my ng s I, s II; - Nh my cn s I, s II; -Cc X nghip -Cc Trung tm Nghin cu. V vy, bn cnh cc sn phm chnh th Cng ty cn sn xut mt s sn phm nh: bnh ko, cn thc phm, bia,thc n gia sc, phn bn, .nhm tng doanh thu v khng ngng m rng quy m, ng thi pht huy v tr hng u trong ngnh Ma ng Vit Nam, tp trung nng cao v lm mi hn cc sn phm chnh : ng Cn in, mang li li ch cho Cng ng v Doanh nghip. u t a dng ha sn phm, m rng lnh vc, a bn v ngnh ngh kinh doanh, u t thit b v cng ngh mi, nng cng sut cc nh my hin c, tng nhanh sn lng ng Cn in -Nhin liu sinh hc (Bio Diezel). 1.2 yu Sau y l lu trnh cng ngh sn xut ng ca Cng ty : L mt lu trnh cng ngh sn xut phc tp nht trong cc ngnh sn xut. sn xut ra sn phm ng phi tri qua 7 cng on ch bin lin tc. Tuy tch ri lm 7 cng on nhng n ch c ngh v mt k thut v mi giai on cng ngh u c cc yu cu v thng s k thut khc Cng ngh sn xut ca mt s hng ha hoc dch v ch

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nhau, trn thc t chng hot ng lin tc khng tch ri nhau, c gi l lu trnh cng ngh kiu nc chy. S 01 : Quy trnh sn xut ng Hon tt sn phm - x l ng bao

X l ma

p ma

Tr tinh, phn mt

Gia nhit, lm sch

Bc hi, lng ni

Nu ng

1.4 Hnh thc t chc sn xut ca doanh nghip Cng ty c phn ma ng Lam Sn l mt doanh nghip sn xut cng nng nghip do vic t chc sn xut kinh doanh ca Cng ty cng c nhng c im ring. c im t chc sn xut ca Cng ty mang m tnh thi v, n ph thuc hon ton vo ma v ca loi nguyn liu chnh l ma cy. Quy trnh cng ngh sn xut sn phm ch yu l sn xut lin tc khp kn, khng gin on v mt k thut, v thi gian. T chc sn xut ca Cng ty t m bo u vo nguyn liu ma cy cho n u ra l tiu th sn phm sn xut.

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BO CO THC TP TT NGHIP 1.5 c im lao ng ca doanh nghip


Biu 01 : Tnh hnh s dng lao ng ti cng ty CP M Lam Sn nm 2010 TT Ch tiu Tng s lao ng I Phn theo gii tnh Nam N II Phn theo bin ch Chnh thc Hp ng thi v III 1 Phn theo trnh Lao ng trc tip i hc cao ng Trung cp Cng nhn k thut Cng nhn cng ngh Lao ng ph thng 2 Lao ng gin tip Trn i hc i hc cao ng 1.299 83 152 163 658 348 186 6 120 87,47 6,38 11,70 12,54 50,65 18,10 12,52 0,37 64,5135,12

2010 S lng 1.785 1.173 612 1.485 300 C cu % 100 65,71 34,29 83,20 16,80

60 Trung cp ( Ngun : phng ti chnh k ton )

Qua bng c cu lao ng ta thy s lao ng trc tip chim t l cao. Lao ng ton Cng ty c cht lng cao : Khi gin tip, qun l c nghip v tt trnh i hc, cao ng l 120 ngi, tc l chim 64,51% tng s lao ng gin tip. c bit cn b qun l v phng k ton c 100% lao ng trnh i hc. Khi cng nhn trc tip sn xut cng c tay ngh cao

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: cng nhn k thut chim 12,54% tng s lao ng trc tip cn cng nhn cng ngh chim 50,65% tng s lao ng trc tip sn xut. Nhn chung cht lng lao ng tt v iu kin cng ngh hin i m bo cho sn xut lin. Cng ty ch trng nng cao trnh qun l, bi dng nghip v, tng cng lc lng lao ng tr c o to chnh quy, c chuyn mn. 1.6 C cu b my qun l ca doanh nghip C cu t chc ca Lasuco gm b my lao ng cc phng ban gip vic lnh o trong cng tc qun l, iu hnh hot ng ca Lasuco v cc x nghip,nh my trc tip sn xut, cc chi nhnh kinh doanh sn phm. Cng ty c 2 x nghip: X nghip Nguyn liu v X nghip C kh; 02 nh my ng v 01 nh my cn. Hai chi nhnh H Ni - Tp H Ch Minh c chc nng xy dng, trnh duyt cc k hoch tiu th sn phm c giao, t chc tiu th sn phm ca Cng ty theo s phn cng ca Tng Gim c. - C cu b my qun l Cng ty: Cn c iu l t chc v hot ng ca Cng ty c phn ma ng Lam Sn c i hi ng c ng thng qua ngy 9/5/2007 v quy ch qun tr trong cng ty, c cu b my qun l ca Lasuco gm: - i Hi ng C ng (HC): L c quan quyt nh cao nht ca cng ty,gm tt c cc c ng c quyn biu quyt, hp mi nm t nht 1 ln. HC quyt nh nhng vn c lut php v iu l cng ty quy nh. HC thng qua cc Bo Co Ti Chnh (BCTC) hng nm ca cng ty tin hnh bu min nhim, bi nhim thnh vin hi ng qun tr, thnh vin ban kim sot ca cng ty. - Hi ng Qun Tr (HQT): L c quan qun l cng ty,c ton quyn nhn danh cng ty quyt nh mi vn thuc thm quyn ca HC. HQT ca Lasuco hin

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gm 5 thnh vin,c nhim k l 5 nm (2006-2010) ; thnh vin HQT c th c bu li vi s nhim k khng hn ch. - Ban Kim Sot (BKS): L c quan trc thuc HC,do HHC bu ra;BKS c nhim v kim sot mi mt hot ng, qun tr v iu hnh sn xut kinh doanh ca cng ty. Hin BKS cng ty gm 5 thnh vin, c nhim k 5 nm; thnh vin BKS c th c bu li vi s nhim k khng hn ch. BKS hot ng c lp vi HQT v Ban Tng Gim c. - Ban Tng Gim c (TG): Do HQT b nhim, chu trch nhim trc HQT v HC v iu hnh qun l mi hot ng sn xut kinh doanh ca cng ty. Cc ph TG c trch nhim h tr TG iu hnh hot ng sn xut kinh doanh (SXKD) ca cc n v trc thuc cng ty, ng thi bo co trc tip cho TG. Hin ti, gip vic cho TG c 03 ph TG: + 01 ph TG thng trc + 01 ph TG ph trch sn xut +01 ph TGD ph trch nguyn liu ma - Ph TG thng trc: gip TG gii quyt cc cng vic c tnh cht thng xuyn ca cng ty, gii quyt cc cng vic ca TG theo u quyn, tng ban iu hnh d n ma cng ngh cao, d n chn nui v pht trin b sa, chng trnh cng nghip ho nng nghip nng thn, trng ban phng chng bo lt. i din phn vn ca cng ty ti cng ty TNHH Lam Sn-Sao Vng. - Ph TG sn xut: Gip TG ph trch sn xut, m bo sn xut n nh,an ton,cht lng, hiu qu,an ton v sinh thc phm v v sinh mi trng, trc tip ch o cc n v: Nh my ng I,II;X nghip c kh;Nh my cn II;i mi trng. - Ph TG ph trch nguyn liu ma: Gip TG ph trch cng tc nguyn liu ma, trc tip ch o X nghip nguyn liu,trc tip Nghin cuTRNH BCH THU 9 Lp K3KTTHA



ging ma, ban vn ho, y t, gio dc; tham gia cng ph TG thng trc ch o, iu hnh thm canh ma cng ngh cao, d n CNH-HHNN&NT.

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I HI NG C NG

HI NG QUN TR

BAN KIM SOT

VN PHNG HQT

TNG GIM C

PH TG SX

PH TG

PH TG PH TRCH NG.LIU MA

I MT

P. bo v

P. HC qun tr

P.K SC L

P. CN TT

P.V T,T T SP

P. Nhn s

P. TC KT

P.K H

C.NH C.NH TP HN HCM

BAN vn ho

XN c kh

Tr. x

NM Cn S2

NM G S 2

NM G S1

XN Ng liu

( Ngun : phng K ton - Ti chnh )

S 02 : b my qun l doanh nghip

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PHN II : THC TRNG CNG TC K TON CA CNG TY C PHN MA NG LAM SN 2.1 Khi qut chung v cng tc k ton ca doanh nghip 2.1.1 C cu b my k ton ca doanh nghip Do yu cu ca cng vic k ton v c im quy m sn xut ca cng ty nn cng ty vn dng hnh thc cng tc k ton va tp trung va phn tn. Phng k ton ca cng ty c 10 ngi v cc nhn vin k ton, thng k cc Nh my, X nghip. - K ton trng : Chu trch nhim v t chc b my k ton, thng tin kinh t, chu trch nhim trc php lut v vic chp hnh cc ch chnh sch ca Nh nc, tham mu cho tng gim c v tnh hnh ti chnh ca cng ty. Bn cnh k ton trng c nhim v tm ngun vn p ng sn xut kinh doanh mt cch kp thi v c hiu qu nht. - Ph k ton trng : Gip vic cho k ton trng v cc lnh vc chuyn mn. T chc cng tc k ton theo ng php lnh hin hnh. Kim tra hng dn, n c cc k ton vin hon thnh nhim v. - K ton tng hp : Theo di tt c cc ti khon trong v ngoi bng cn i k ton. Kim tra v thc hin nhim v chuyn mn ca cc phn hnh k ton ti Cng ty v ti cc n v trc thuc. Cui qu hoc cui nm lp bo co quyt ton ca Cng ty theo quy nh ca Nh nc. - K ton tin mt v thanh ton tm ng : Thu nhn kim tra chng t ban u, cp nht s liu hng ngy, i chiu cng n. Cung cp s liu cho cc phn hnh k ton lin quan.Cui thng cng s qu, bo co qu, rt s d cui thng. - K ton ngn hng : Kim tra v lp cc chng t thu chi vay tr. i giao dch Ngn hng, hng dn khch hng lm th tc thanh ton. Cui

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thng i chiu s d vi Ngn hng, i chiu s liu cho cc phn hnh k ton lin quan. Cui qu, nm lm phi hp cng k ton tng hp lm bo co tnh hnh chi tin gi, tr vay ngn hn, di hn - K ton tin lng v cng n phi thu phi tr : C nhim v hch ton tnh ton tin lng v cc khon trch np ca cn b cng nhn vin trong ton cng ty theo ch hin hnh. Tham gia gp kin xy dng n gi tin lng, hon chnh quy ch tin lng v cc khon thanh ton khc. - K ton tp hp chi ph sn xut v tnh gi thnh sn phm : K ton gi thnh ca Cng ty c nhim v tp hp ton b chi ph ti gi thnh cc n v v cc khon chi khc ti Cng ty, sau tin hnh tng hp chi ph sn xut kinh doanh theo tng i tng v cn c vo s d u k, s d cui k ca cc ti khon tp hp chi ph khc tnh gi thnh cho tng loi sn phm hon thnh trong k. Lp gi thnh k hoch v tnh gi thnh thc t kp thi ng n cho Tng gim c quyt nh v gi bn ph hp vi tng thi im. - K ton ti sn c nh : Chu trch nhim theo di tnh hnh tng gim TSC v lp bng phn b khu hao theo nh k. - K ton thanh ton ma : Gim st tnh hnh nhp xut tn kho v tnh hnh d tr vt t. Tham gia kim tra, nh gi hng tn kho, hch ton chi tit tng hp, lp cc bo co theo quy nh. - Th qu : Kim tra qu hng ngy, chi tin khi c yu cu, vo s qu, bo co qu rt s d v i chiu vi k ton tin mt. - Cc nhn vin k ton cc Nh my, X nghip : C nhim v kim tra gim st cng tc k ton ti n v. Tham mu cho gim c n v v Phng ti chnh k ton Cng ty v qun l ti chnh.

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K ton trng

Ph k ton trng

K ton tng hp

K ton thanh ton ma

K ton TSC

K ton tin mt, tm ng

KT tin lng, cng n khc

K ton NH

K ton gi thnh

Th qu

Nhn vin k ton cc NM. XN khng t chc k ton ring

B phn k ton cc NM, XN c t chc k ton ring

K ton vt t

K ton cng n

K ton thanh ton

K ton BH

K ton tng hp

K ton khc

S 03: B my k ton ca Cng ty CP Ma ng Lam Sn ( Ngun : Phng Ti chnh- K ton ) 2.1.2 Ch k ton ti Cng tyTRNH BCH THU 14 Lp K3KTTHA



Hin nay cng ty ang p dng h thng ti khon theo quyt nh s 15/2006/Q- BTC ngy 20/3/2006 ca B ti chnh,ch k ton doanh nghip Vit Nam ban hnh theo quyt nh s 15/2006/QBTC ngy 20/3/2006. Chng t s dng bao gm: - Phiu thu, phiu chi - Ho n bn hng, ho n GTGT - Phiu nhp kho, phiu xut kho - Bin bn giao nhn ti sn c nh - Chng t khc c lin quan ti hot ng sn xut kinh doanh ca Cng ty. K k ton nm (bt u t ngy 01/01 v kt thc vo 31/12 trong nm ) n v tin t s dng trong k ton : Vit Nam ng.

Quy i cc ng tin khc v ng tin Vit Nam theo ty gi bnh qun lin ngn hng ti thi im pht sinh. Hnh thc k ton p dng : Nht k chung trn phn mm my vi tnh ( H thng qun tr doanh nghip ERP Oracle E Business Suite ) Phng php k ton hng tn kho :-

Nguyn tc ghi nhn hng tn kho : Thc t Phng php tnh gi tr hng tn kho cui k: Bnh qun gia Phng php hch ton hng tn kho : K khai thng xuyn.

quyn. Phng php khu hao TSC ang p dng : khu hao theo sn lng. K tnh gi thnh: theo thng.

S 04 :

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Trnh t ghi s k ton theo hnh thc k ton Nht k chung Chng t k ton

S nht k c bit

S NHT K CHUNG

S, th k ton chi tit

S CI

Bng tng hp chi tit

Bng cn i s pht sinh

BO CO TI CHNH

Ghi ch: Ghi hng ngy Ghi cui thng hoc nh k Quan h i chiu kim tra Mc p dng my tnh trong k ton : Tt c cc phn hnh k ton ca Nh my. Trnh t cp nht chng t vo my c m t khi qut theo s sau :

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Chng t k ton PHN MM K TON Bng tng hp chng t k ton cng loi MY VI TNH

S k ton S k ton tng hp S chi tit

Bo co ti chnh Bo co KT qun tr

Nhp s liu hng ngy. In s, bo co cui thng, cui nm. i chiu, kim tra. S 05: Trnh t ghi s k ton theo hnh thc k ton my Hng ngy k ton cn c vo 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 vi tnh theo cc bng, biu ca hnh thc k ton Nht k chung c thit k sn trn phn mm k ton. Theo quy trnh ca phn mm k ton, cc thng tin c cp nht t ng vo s k ton tng hp ( S ci) v cc s, th k ton chi tit lin quan. Cui thng ( hoc bt k vo thi im cn thit no ), k ton thc hin cc thao tc kho s v lp bo co ti chnh. 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 cp nht trong k. Ngi lm k ton c th kim tra, i chiu s liu gia s k ton vi bo co ti chnh sau khi in ra giy. Thc hin cc thao tc in bo co ti chnh theo quy nh.TRNH BCH THU 17 Lp K3KTTHA



Cui thng, cui k k ton qu k ton tng hp v s k ton chi tit c in ra giy, ng thnh quyn v thc hin cc th tc php l theo quy nh v s k ton bng tay. 2.2 T chc k ton vt liu, cng c dng c 2.2.1 c im vt t v tnh hnh cng tc qun l vt t ti doanh nghip 2.2.1.1 c im vt t Cng ty CP ma ng Lam Sn c khc vi cc doanh nghip khc, nguyn vt liu chnh ca Cng ty c thu mua trc tip ca dn a vo nhp kho l bi ma ch sn xut. Kho y lin tc c khi lng nguyn vt liu chnh nhp vp xut ra lin tc. Phn loi vt t : - Nguyn vt liu chnh l ma cy - Vt liu ph : vi bt, lu hunh, mui n, cht chng cn Hydrazin, cht chng cn bt Antispumin - Nhin liu - ng lc : ci, xng, in - Ph tng thay th : mi khoan, ng h nhit dy, qut ht, - Vt r tin mau hng : chi cht, - Nguyn vt liu khc : sn chng r, - Nhm cng c dng c : qun o bo h, gng tay cao su dy, m phng c, 2.2.1.2 Cng tc qun l vt t ti Cng ty Nguyn vt liu s dng ti cc Nh my c rt nhiu loi, khi lng tng i ln nn cng tc qun l NVL c coi trng. Qu trnh qun l NVL bao gm 4 khu chnh : Thu mua, d tr, bo qun v s dng. - Khu thu mua : Cng ty lun m bo v s lng, cht lng, thi gian, chng loi, gi c, nn hn ch hao ht, gim bt chi ph thu mua h thp chi ph NVL trong tng chi ph sn xut.

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- Khu bo qun : Hin nay Cng ty c 3 kho vt t. Trong c : 1 kho c mi che v 2 khu ngoi tri. Cc kho cha vt t u c bo qun kh tt nn trnh c hao ht, mt mt, m bo cht lng NVL trc khi sn xut. - Khu d tr : S lng NVL d tr ti Cng ty c tnh ton hp l, khoa hc, ph hp vi tnh hnh thc t sn xut nn trnh c tnh trng ng vn, trnh c vic gin on trong sn xut, ch ng trong sn xut. - Khu s dng : Nh s dng hp l, tit kim, khng tht thot nn Cng ty tng c vn tch lu v h thp c chi ph sn xut. nh gi NVL nhp kho : - NVL t sn xut : Tr gi nhng NVL t sn xut chnh l gi thnh sn xut thc t ca NVL . - NVL mua ngoi : Gi t thc NVL = Gi mua ghi trn ho n (Cha c thu GTGT) Chi + ph Cc khon gim tr thu mua -

nhp kho thc t (Nu c) nh gi NVL xut kho: Nh my tnh gi NVL xut kho theo phng php bnh qun gia quyn. Gi thc t NVL xut kho Trong : n gi xut kho bnh qun = S lng NVL xut kho x n gi xut kho bnh qun Gi thc t VL nhp

Gi thc t VL tn=

kho K S liu VL tn K

+

trong k + S liu VL nhp trong k

2.2.2 Th tc nhp xut vt t

TRNH BCH THU

19

Lp K3KTTHA



Th tc mua v nhp kho vt t S 06 : Th tc mua v nhp vt t PX c nhu cu mua hng Giy ngh K kt hp ng Mua theo bo gi Chuyn nh cung cp Mua hng Kim tra v nhp kho P. KH VT la chn nh cung cp Ph duyt t hng cho nh cung cp Nhn phiu bo gi

Khi mua vt t th Cng ty s c nh cung cp giao cho Ha n GTGT hoc Ha n bn hng thng thng ( lin 2 ). Sau , k ton s cn c vo lp Phiu nhp kho thnh 2 lin. Mt lin c lu ti Phng K ton, mt lin giao cho ngi nhn vt t mang ti kho lm cn c cho th kho ghi th kho. Khi nhp kho th kho theo di s lng thc nhp sau thng bo ln cho k ton k ton ghi n gi vt t v tnh thnh tin ca vt t va nhp kho. Th tc xut kho nguyn vt liu. Nhu cu v vt t phn xng Yu cu xut vt t Lp phiu xut kho S 07 : Th tc xut kho vt t - Khi c nhu cu v vt t cn dng th cc b phn phi lp phiu yu cu xut vt t ri a cho qun c phn xng k. - Phiu yu cu phi c a ln Phng K thut thng qua v Tng gim c ph duyt.TRNH BCH THU 20 Lp K3KTTHA

Qun c phn xng k Gim c ph duyt

Xut kho



- Sau khi c Tng gim c ph duyt s c gi ti Phng K ton. - Phng K ton lp Phiu xut kho thnh 3 lin. - Sau khi lp xong, k ton vt t a Phiu xut kho cho k ton trng v th trng n v hoc ngi c thm quyn k. Sau , th kho s xut vt t cho ngi nhn vt t. -Cng ty s dng phng php bnh qun gia quyn tnh gi vt t XK. 2.2.3 Chng t s dng Cc chng t Cng ty s dng l: - Phiu nhp kho - Phiu xut kho - Phiu xc nhn qua cn - Phiu kim tra cht lng vt t nhp vo - n t hng - Bin bn kim tra - Bin bn kim k vt t, cng c, sn phm, hng ha - Bng k mua hng - Bng phn b nguyn vt liu, cng c, dng c - Ha n gi tr gia tng, Ha n bn hng thng thng 2.2.4 S sch s dng K ton nguyn vt liu, CCDC ca Cng ty s dng cc s sch sau: - S chi tit nguyn vt liu, cng c, dng c, sn phm, hng ha - Bng tng hp chi tit nguyn vt liu, cng c dng c - Bo co nhp - xut - tn nguyn vt liu - Th kho - S ci NVL, CCDC. 2.2.5 Quy trnh hch ton Hch ton chi tit

TRNH BCH THU

21

Lp K3KTTHA



hch ton chi tit nguyn vt liu Cng ty s dng phng php ghi th song song gip cho cng vic ghi chp c gin n. S 08 : S hch ton chi tit nguyn vt liu ti Cng ty. Th kho Phiu xut

Phiu nhp

S chi tit NVL

Bng tng hp N-X -T

Ghi hng ngy Ghi cui thng i chiu kim tra V d : - Ngy 28/03/2010 Nguyn Th Tuyt Mai mua nhp kho 300 tn ma cy n gi 588.552 / tn ca b L Th Thanh. - Ngy 31/03/2010 xut 2000 tn ma cy, 50 b qun o bo h phc v sn xut. Nh vy phng k ton s lp cc ho n, chng t v s sch k ton sau:

Biu s 02HA N GI TR GIA TNG Mu s 01 GTKT-3LL/ LS

TRNH BCH THU

22

Lp K3KTTHA

BO CO THC TP TT NGHIP Lin 2 : Giao khch hng Ngy 28/03/2010 n v bn hng : L Th Thanh

Trng H Kinh t & QTKD K hiu : AA /2010T S 0012141

a ch : Thn on kt TT Lam Sn - Th Xun Thanh Ho S ti khon: ................................Giao dch ti:........... in thoi :....................................M s................ H tn ngi mua hng : Nguyn Th Tuyt Mai Tn n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho S ti khon: ................................Giao dch ti:........... Hnh thc thanh ton : Cng n M s thu : 2800463346 - 1 STT Tn hng ha, dch v VT C Tn S lng 1 300 n gi 2 588.552 Thnh tin 3

A B 1 Ma cy 2 3 Cng tin hng : Thu sut thu GTGT : 10% Tng cng tin thanh ton: S tin vit bng ch

176.565.600 176.565.600 17.656.560 194.222.160

Ngi mua hng ( k, h tn )

Ngi bn hng ( k, h tn )

Th trng n v ( k, h tn )

( Ngun: Phng k ton - ti chnh )

Biu s 03 : Lasuco BM - KS- 001/NMI Hi ng nghim thu gm : 1, Nguyn Th Bch HngTRNH BCH THU

Bin bn Nghim thu hng ho

S: 60 Trang BB:...... Ngy28/3/2010

n v : i din phng k thut sn xut23 Lp K3KTTHA



2, L c Anh 3, H Th Vn 4, L Th Nhm 5, o Thu Hng

n v : i din phng k ton n v: Giao hng n v : i din th kho n v : i din phng KSC

Cn c hp ng s 60 ngy 28 thng 3 nm 2010. Hoc giy bo gi danh mc vt t hng ho c duyt v lnh nhp hng do ng : Hong Thanh Sn duyt.Sau khi kim tra hi ng nht tr nhp vt t hng ho theo ho n ti chnh s 0012141. Hoc giy bin nhn c ng L Vn Mnh duyt ngy 28 thng 3 nm 2010.TT 1 Danh mc Ma cy Quy cch VT Tn S lng 300 n gi 588.552 Thnh tin 176.565.600

Cng : Thu GTGT : Tng cng : Vit bng ch : Hai trm su mi t triu ng chn./ Cht lng sn phm : Tt Giao hng Tn Ch k K ton K thut Th kho

176.565.600 17.656.560 194.222.160

KSC

( Ngun: Phng Ti chnh - K ton ) Biu s 04 n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho PHIU NHP KHO Ngy 28 thng 03 nm 2010 N : Tn ngi giao hng : L c TrungTRNH BCH THU 24 Lp K3KTTHA

Mu s 01 -VT Q s 15/2006/Q-BTC Ngy 20/3/2006

S : 310 C :



Theo ho n s : 0012141 ngy 28/03/2009 Nhp ti kho : 331 Kho NVL NM2 Tn nhn hiu, quy STT cch, phm cht vt M t (sn phm hng ho ) B Ma cy Cng Tng cng : C V T D Tn S lng Theo Thc chng nhp t 1 2 300

n gi

Thnh tin

A 1

3 588.552

4 176.565.600 176.565.600 176.565.600

Cng thnh tin ( bng ch ): mt trm by mi su triu nm trm su mi lm nghn su trm ng./. Nhp, ngy 28 thng 03 nm 2010 K ton trng (K, h tn) Ngi giao hng Th kho Lp phiu (K, h tn)

(K, h tn) (K, h tn) ( Ngun: Phng k hoch )

Biu s 05

Lnh xut vt t (Ngy 31/3/2010) Ngi ngh : L Th Hng

Theo yu cu sn xut m cp cc loi vt t :

TT

Tn hng

VT

S lng

n gi

Thnh tin

TRNH BCH THU

25

Lp K3KTTHA



1

Ma cy Cng :

T n

2.000

588.552

1.177.104.000 1.177.104.000

Ngy 31 thng 3 nm 2010 Phng k thut (K, h tn) ( Ngun: Phng k hoch ) Gim c (K, h tn, ng du)

Biu s 06 n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho PHIU XUT KHO Ngy 31 tthng 03 nm 2010 N : C : Tn ngi nhn : L Th Hng a ch : L do xut dng : Phc v sn xut Xut ti kho : 331 Kho NVL NM2 STTTRNH BCH THU

Mu s 01 -VT Q s 15/2006/Q-BTC Ngy 20/3/2006

S : 320

S lng26

n gi

Thnh tin

Lp K3KTTHA



Tn nhn hiu, quy cch, phm M cht vt t (sn A 1 phm hng ho ) B C Ma cy V T D Tn

Theo chng t 1

Thc xut 2 2.000 3 588.552 4 1.177.104.000

Cng 1.177.104.000 Tng cng : 1.177.104.000 Cng thnh tin ( bng ch ): Mt t mt trm by mi by triu mt trm linh bn nghn ng chn./. Xut, ngy 31 thng 03 nm 2010 K ton trng (K, h tn) Ngi nhn Th kho Lp phiu (K, h tn)

(K, h tn) (K, h tn) ( Ngun: Phng k hoch )

Biu s 07 n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho PHIU XUT KHO Ngy 31 tthng 03 nm 2010 N : C : Tn ngi giao hng : Nguyn Tun Ngc a ch : T nu L do xut dng : Phc v sn xut Xut ti kho : 331 Kho NM2 STT S lng S : 321 Mu s 01 -VT Q s 15/2006/Q-BTC Ngy 20/3/2006

TRNH BCH THU

27

Lp K3KTTHA



Tn nhn hiu, quy cch, phm cht vt M t (sn phm hng A 1 ho ) B Qun o bo h L C V T D B

Theo t 1

Th nhp 2 20

chng c

n gi 3 60.000

Thnh tin 4 1.200.000

Cng 1.200.000 Tng cng : 1.200.000 Cng thnh tin ( bng ch ): mt triu hai trm nghn ng chn./. Xut, ngy 31 thng 03 nm 2010 K ton trng (K, h tn) Ngi nhn hng Th kho (K, h tn) (K, h tn) Lp phiu (K, h tn)

( Ngun: Phng k hoch )

TRNH BCH THU

28

Lp K3KTTHA



Biu s 08 n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho Mu s S12 - DN Q s 15/2006/Q-BTC Ngy 20/3/2006 TH KHO Ngy lp th : 01/03/2010 Tn nhn hiu quy cch vt t, sn phm, hng ho : Ma cyn v tnh : Tn M s:

Ngy Chng t S phiu Ngy nh Nhp Xut thng xut

S lng Din gii Nhp Xut Tn 7.500 . Nhp t mua ngoi Nhp t mua ngoi Xut lm ng 60.000 K ton trng (K, h tn) ( Ngun: Phng k hoch )

K nhn

310 314 320 Cng cui k: Ngi lp biu (K, h tn)

28/03 29/03 31/03

3.000 2.000 2.000 450.000 22.500

Gim c (K, h tn)

TRNH BCH THU

29

Lp K3KTTHA



Biu s 09 n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho Mu s S12 - DN Q s 15/2006/Q-BTC Ngy 20/3/2006

TH KHO Ngy lp th : 01/03/2010 Tn nhn hiu quy cch vt t, sn phm, hng ho : Qun o bo h lao ng n v tnh : B Ngy Chng t S phiu nhp Nhp Xut xut Ngy thng Nhp t mua ngoi . Xut cho t nu M s: S lng Din gii K Nhp Xut Tn 700 301 321 Cng cui k: Ngi lp biu (K, h tn) K ton trng (K, h tn) ( Ngun: Phng k hoch ) 12/03 31/03 50 20 900 nhn

1.000

800 Gim c (K, h tn)

Hch ton tng hp hch ton cc nghip v lin quan n NVL k ton Nh my s dng : TK 152 - Nguyn liu, vt liu; 153 - Cng c dng cTRNH BCH THU Lp:K3KTTHA 30



Cc ti khon cp 2 gm : TK 15210000: NVL chnh TK 15220000 : Vt liu ph TK 15230000 : Nhin liu TK 15240000 : Ph tng thay th TK 15260000 : Vt liu khc TK 15270000 : Ph phm v ph liu thu hi

S 09: S hch ton tng hp nguyn vt liuTRNH BCH THU Lp:K3KTTHA 31



TK 111,112,331,141 Mua ngoi vt t nhp kho TK 133 VAT c khu tr

TK 152 Xut kho dng cho sn xut sn phm

TK 621

TK627, 642, 641 Xut kho dng SXC Bn hng,QLDN

TK 338 Pht hin tha khi kim k TK 154 NVL gia cng ch bin xong

TK 1381 Pht hin thiu khi kim k TK 632 Xut bn nguyn vt liu nhp kho

TK 3333 Thu nhp khu NVl

Biu s 10CNG TY C PHN MA NG LAM SN VN PHNG CNG TY TRNH BCH THU Lp:K3KTTHA 32



S CI TI KHON 15210000 NGUYN VT LIU CHNH T ngy 01/03/2010 n 31/03/2010 VT : ng

Chng t Ngy S 01/03 285

Din gii

TK ng

i S pht sinh N 2.250.357.650 117.710.400

C

S d u k Nhp kho mua 33100000 ngoi Xut ma cy cho 62100000 b phn sn xut ............. Nhp kho mua 33100000 ngoi Nhp kho mua 33100000 ngoi Xut ma cy cho 62100000 b phn sn xut .................. Cng pht sinh D cui k

11/03

396

1.177.104.000

28/03 29/03 31/03

310 314 24

176.565.600 294.276.000 1.765.656.000

24.666.526.521 2.817.564.171

24.099.320.000

Ngy 31 thng 03 nm 2010 Ngi lp biu ( K, h tn ) K ton trng ( K, h tn ) Tng gim c ( K, h tn )


TRNH BCH THU Lp:K3KTTHA

33



Biu s 11 CNG TY C PHN MA NG LAM S SN VN PHNG CNG TY S CI TI KHON 15310000 T ngy 01/03/2010 n 31/03/2010 VT : ng Chng t Ngy S 12/03 . 19/03 31/03 301 399 24 Din gii TK ng i S pht sinh N C 530.050.190 3.000.000 1.590.815 1.191.818 60.203.070 54.091.332 536.161.928 Ngy 31 thng 03 nm 2010 Tng gim c ( K, h tn ) .

S d u k Nhp bo h lao 11110000 ng .. Nhp khu trang 33100000 4 lp ..................... . Xut ng cao su 62730000 cch in Cng pht sinh D cui k

Ngi lp biu ( K, h tn )

K ton trng ( K, h tn )

( Ngun: Phng Ti chnh - K ton )

2.3 T chc k ton TSC ca doanh nghip 2.3.1 c im TSC ca doanh nghip


34



Ti sn c nh ca cng ty t c bin ng bao gm TSC hu hnh, TSC v hnh, ch ph xy dng c bn d dang v khng c TSC thu ti chnh. Cch tnh nguyn gi TSC : - Nu TSC c mua ngoi : Nguyn = Gi mua ghi trn ho n + Chi ph lin quan khc TSC - Nu TSC c hnh thnh do u t xy dng c bn hon thnh: Nguyn gi TCS cng trnh a TSC vo s dng Tnh hnh s dng TSCHH ti Cng ty : Vi 1 doanh nghip sn xut kinh doanh nh Cng ty th c cu TSC ca Cng ty l hp l: My mc thit b chim 75,3%. Nh vy c cu TSC c th hin trong bng sau: Biu s 12 BNG C CU TSC HU HNH Ngy 31 thng 03 nm 2010 VT:VN STT Tn TSC Gi tr 1 Nh ca, vt kin trc 178.385.547.064 2 My mc, thit b 754.223.136.956 Phng tin vn ti, truyn 3 dn 48.140.066.580 4 Thit b dng c qun l 21.399.942.149 Tng s 1.002.148.692.749 (Ngun: Phng k ton ti chnh) 2.3.2 Th tc bn giao v thanh l TSC : Th tc bn giao TSC:

gi

=

Gi quyt ton

+

Chi ph lin quan trc tip

T trng(%) 17,8 75.3 4,8 2,1 100

TSC v hnh bao gm quyn s dng t v phn mm my vi tnh.

Trc khi mua sm TSC trang b cho Nh my trc tin Gim c Phn Xng phi lm n ngh mua sm TSC trnh ln Tng gim c Cng ty. Nu Tng gim c Cng ty ng cho Nh my mua TSC phc v qu trnh sn xut kinh doanh th s gi quyt nh ca Cng ty vTRNH BCH THU Lp:K3KTTHA 35



vic mua sm TSC cho Nh my. Sau khi nhn c quyt nh ca Cng ty ng cho mua sm TSC, Nh my tin hnh mua sm TSC. Trong qu trnh mua sm TSC, Nh my phi c ho n GTGT, bin bn giao nhn TSC, hp ng, thanh l hp ng. TSC sau khi c bn giao k ton s cn c vo chng t hch ton. Th tc thanh l TSC:

Khi c ti sn khng s dng cn thanh l,cc phng ban ca cng ty s lm giy xin ngh thanh l gi ln Cng ty. i din cc phng ca Cng ty s vo nh gi xc nh GTCL ca ti sn xin thanh l v lp bin bn ngh thanh l. 2.3.3 Chng t v h thng s sch k ton s dng-

n ngh mua sm TSC ca Nh my Quyt nh ca Cng ty v mua sm TSC cho Nh my Ho n GTGT, bin bn giao nhn TSC Hp ng, thanh l hp ng Bin bn kim k TSC Bin bn nh gi li TSC. S ti sn c nh. S theo di TSC v cng c dng c ti ni s dng

-

-

Ngoi ra cn s dng nhiu cc chng t khc, tu tng nghip v pht sinh x nghip s lp cc chng t khc nhau cho ph hp v ng quy nh ca Nh nc. 2.3.4 Quy trnh hch ton Hch ton chi tit Khi c nghip v tng gim TSC, k ton cn c vo chng t c lin quan ghi tng( gim) trn th TSC, bo cho b phn s dng ghi s theo di. ng thi k ton ghi tng( gim) trn s chi tit TSC theo n v s dng.TRNH BCH THU Lp:K3KTTHA 36



V d :Ngy 15 thng 3 nm 2010 Cng ty CP Ma ng Lam Sn mua 1 my bm nc ma hn hp tr gi 200.000.000 ,thu GTGT 10%. Chng t gm c nh sau :

Biu s 13

HA N GI TR GIA TNG Ngy 15/03/2010 Mu s 01 GTKT-3LL K hiu : HQ/2010B S 0002856 Lin 2 : Giao khch hng

n v bn hng : Cng ty TNHH thng mi Hoa Sen Ninh BnhTRNH BCH THU Lp:K3KTTHA 37



a ch : 15B- Th X Ninh Bnh S ti khon:................ Giao dch ti:.......... in thoi :....................................M s................ H tn ngi mua hng : Nguyn Hu Mnh Tn n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho S ti khon:................ Giao dch ti:.......... Hnh thc thanh ton : Cng n M s thu : 2800463346-1 STT Tn hng ha, dch v VT SL n gi Thnh tin C 1 2 3 A B 1 My bm nc ma hn hp Chic 01 200.000.000 200.000.000 Cng tin hng: 200.000.000 Thu sut thu GTGT : 10% 20.000.000 Tng cng tin thanh ton: 220.000.000 S tin vit bng ch : Hai trm hai mi triu ng chn./. Ngi mua hng Th trng n v Ngi bn hng ( k, h tn ) ( k, h tn ) ( k, h tn )

(Ngun Phng Ti chnh - K ton)


38

BO CO THC TP TT NGHIPBiu s 14 n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho


Mu s 01-TSC Q s 15/2006/Q-BTC Ngy 20/3/2006

BIN BN GIAO NHN TSC Cn c theo quyt nh s 05 ngy 25/03/2009 ca TG Cng ty CP M Lam Sn v vic bn giao TSC. Ban giao nhn TSC gm: I. i din bn giao - ng L Vn Thanh - Chc v: Tng gim c Cng ty CP Ma ng Lam Sn - ng Trng Tun - Chc v: Trng phng k thut II. i din bn nhn

-

ng Nguyn Vn An - Chc v: Ph trch my bm nc ma hn hp nh my ng s 2 VT: ng

a im giao nhn TSC: Cng ty CP Ma ng Lam Sn .Xc nhn v vic bn giao TSC nh sau: Nm s dng 2 2010 Nguyn gi TSC Gi mua 4 200.000.000 Cc chuyn 5 vn CP chy th 6 NG TSC 7 200.000.000 Hao mn TSC T l HM 8 S HM trch 9 Ti liu k thut km theo F

STT A

Tn TSC

SH TSC

Nc SX D Trung Quc

Nm SX 1

Cng xut 3

B C My bm 1 nc ma hn hp Dng c ph km theo Th trng n v (K, h tn)

Ph trch k ton (K, h tn)

Ngi nhn (K, h tn) (Ngun phng K hoch)

Ngi giao (K, h tn)

TRNH BCH THU

39

Lp:K3KTTHA

BO CO THC TP TT NGHIP Hch ton tng hp


h ch ton TSC ti Nh my k ton s dng: TK 211-Ti sn c nh hu hnh. K ton tng hp tng TSC : TK 111, 112, 331 Gi tr TSC mua sm khng c thu VAT TK 133.2 Thu VAT u vo TK 411 Nhn gp vn lin doanh bng TSC TK 241 Cng trnh hon thnh bn giao a vo s dng TK 222 Nhn li TSC trc y mang i gp vn lin doanh TK 211

S 10: K ton tng hp tng TSC * K ton tng hp gim TSC: TK 211 TK 711 TK 333.2 Thu VAT Xo s TSC cha ht thi gian s dng Gi tr hao mn Xo s TSC ht thi gian s dng TK 222 TSC mang i gp vn lin doanh S 11: K ton tng hp gim TSCTRNH BCH THU Lp:K3KTTHA 40

TK 111, 112, 131

Gi tr nhng bn thanh l TK 811 TK 214



Biu s 15 CNG TY C PHN MA NG LAM SNVN PH NG CNG TY

STT Din gii 1 2 3 4 Nh ca, vt kin trc My mc, thit b Phng tin vn truyn dn

BNG TNG HP TI SN C NH HU HNH T ngy 01/03/2010 n ngy 31/03/2010 D u k Pht sinh N C N C 178.385.547.064 200.000.00 754.023.130.956 ti, 48.140.066.580 21.399.942.149 1.001.948.686.74 9 1.001.948.686.74 9 K ton trng (K, h tn) (Ngun:Phng k ton ti chnh) 200.000.00 0 0

D cui k N 178.385.547.064 754.223.130.956 48.140.066.580 21.399.942.149 1.002.148.686.74 9 1.002.148.686.74

C

Thit b dng c qun l

Tng s S d Ngi lp biu (K, h tn)

9 Ngy 31thng 03 nm 2010 Gim c (K, h tn)

TRNH BCH THU

41

Lp:K3KTTHA



2.3.5 K ton khu hao TSC Cng ty CP ma ng Lam Sn s dng phng php khu hao theo sn lng. Cng thc tnh khu hao ca TSC l : Mc trch khu hao haoTrong thng ca TSC = Sn lng sn phm sn xut trong thng * Mc trch khu bnh qun tnh cho 1 n v sn phm Nguyn gi TSC = Sn lng theo cng sut thit k

Trong : Mc trch khu hao bnh qun tnh cho 1 n v sn phm lng cho tnh ton. Mc trch khu hao nm

Trn thc t TSC ca Cng ty t bin ng, n gin v bt khi Gi tr phi trch khu hao S nm s dng ca TSC Cng thc tnh khu hao thng ca TSC: = Mc trch khu hao Mc trch khu nm 12 thng thng ca TSC Cng thc tnh khu hao phi trch trong thng: = Khu hao TSC phi trch thng Trong : tng trong thng trc - Khu hao TSC gim trong thng l s khu hao ca nhng TSC thi trch khu hao t thng trc. Vic tnh khu hao TSC trong Cng ty c tin hnh hng thng, nhm xc nh gi tr TSC chuyn vo gi sn phm mi, nhm m boTRNH BCH THU Lp:K3KTTHA 42

S

khu

hao

Khu

hao

trong = TSC trch + TSC tng trong thng trc trong thng

Khu hao TSC gim trong thng

- Khu hao TSC tng trong thng l s khu khao ca nhng TSC



tnh chnh xc, y chi ph sn xut kinh doanh v tng sn phm, k ton thng s dng 2 phng php sau : Phng php 1 : K ton cn c vo TSC hin c u thng v phng

php phi tnh khu hao, phi tnh ph hp vi tng TSC s c tng s khu hao phi trch trong thng ca Cng ty, phng php ny phi tnh ton nhiu nn it s dng. Phng php 2 : Nh thc t cho thy s khu hao phi trch trng ny

ch khc s khu hao tnh thng trc, trong trng hp c s bin ng tng gim TSC, cho nn gim bt khi lng tnh ton, ngi ta ch cn tnh s khu hao tng hay gim thng ny, trn c s cn c vo tng hoc gim TSC theo nguyn tc TSC tng thng ny th thng sau mi tnh khu hao, v TSC gim thng ny th thng sau mi thi tnh khu hao, cn c vo khu hao trch thng trc tnh khu hao trch thng ny.


43



Biu s 16 : BNG PHN B KHU HAO THNG 3 NM 2010

STT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

N V Vn phng cng ty Phng CNTT Phng qun l kho Chi nhnh H Ni Nh my ng s 1 Nh my ng s 2 Phng KSCL X nghip c kh v DVSC Nh my cn s 1 D/n dich hm NM cn 1 XN nguyn liu VT 145 Dng nh Ngh TTNC Lam Sn TT NCM nui cy m Nh ngh Lam Sn Ti sn phc li Nh my cn s II NM sn xut bnh ko Hip hi ma ng Tng

KHCB T3/2010 164.016.789 110.395.165 78.865.110 16.552.211 758.183.883 1.488.252.212 24.523.321 2.501.126 10.343.644 12.180.886 5.982.302 4.182.668 16.082.817 19.796.157 1.495.900 3.170.776.728 130.182.197 8.687.540 6.023.000.656


44



2.3.6 K ton sa cha ln TSC TSC hu hnh ca Cng ty chim t trng kh ln. Trong qu trnh sn xut ti sn b hao mn v h hng tng b phn do nhiu nguyn nhn. m bo cho sn xut hot ng bnh thng cn phi kp thi duy tu, bo dng, sa cha v nng cp( trong trng hp khng khc phc c s thay mi ). i vi TSC nh Nh my khng trch trc chi ph. Khi c pht sinh th hch ton thng vo gi thnh trong k. i vi sa cha ln v nng cp TSC ca Cng ty do thi gian tin hnh sa cha thng di hn, chi ph pht sinh nhiu. V vy cn b k thut phi lp k hoch v d ton sa cha ln hoc sa cha nng cp. Chi ph sa cha ln s c kt chuyn bng cch trch trc chi ph sa cha ln ( hng thng Cng ty c trch trc chi ph sa cha ln vo gi thnh sn phm ). phn nh cc nghip v kinh t ti chnh pht sinh c lin quan dn sa cha ln v nng cp TSC k ton Cng ty s dng TK24130000Sa cha ln TSC. Cng ty tin hnh sa cha ln TSC theo 2 hnh thc : - Sa cha TSC theo phng thc t lm - Sa cha TSC theo phng thc thu ngoi 2.4 T chc hch ton lao ng tin lng v cc khon trch theo lng 2.4.1 Mt s quy nh v tin lng ti doanh nghip

Cng ty p dng hai hnh thc tr lng sau:- Hnh thc tr lng theo sn phm. - Hnh thc tr lng theo thi gian.

Hnh thc tr lng theo sn phm : L hnh thc tin lng tnh theo s lng ( khi lng ) sn phm, cng vic hon thnh v n gi tin lng tnh theo mt n v sn phm, cng vic nh gi ng mc lng cho b phn .TRNH BCH THU 45 K3KTTHA



Tin lng thng theo sn phm ca mt cng nhn

S lng sn phm hon = thnh ng sn phm quy cch trong thng S lng sn phm hon = thnh ng sn phm quy cch ca c t * *

n gi tin lng cho 1 sn phm. n gi lng cho 1 sn phm.

Tin lng s n phm tin tnh cho c t sn xut

Hnh thc tr lng theo thi gian : Lng theo thi gian cho cn b qun l c tr theo trnh ca h (c th hin trn thang lng, bng lng, bc lng). Cng thc tnh : Tin lng thng theo Ch Tin Lng = Ngy Tin lng Gi theo Ch = S ngy lm vic trong thng theo ch Tin lng = ngy theo ch * S ngy lm vic thc t. S ngy lm vic theo ch Tin lng thng theo ch = H s lng cp bc * Tin lng ti thiu + Ph cp theo lng * Tin lng ti thiu

Tin lng thng theo ch

Tin lng phi Tr cho ngi lao ng

TRNH BCH THU

46

K3KTTHA



Hch ton cc khon trch theo lng: KPC = Tng qu lng thc t x 2% BHXH = Tng qu lng thc t x 22% Trong : 16% tnh vo chi ph, 6% tnh vo thu nhp ngi lao ng. BHYT = Tng qu lng thc t x 4,5% Trong : 3% tnh vo chi ch, 1.5% tnh vo thu nhp ngi lao ng.

2.4.2 Chng t s dng - Phiu nhp kho km theo phiu xc nhn cng vic hon thnh. - Bin bn nghim thu sn phm. - Bng chm cng. - Bng n gi tin lng theo n v sn phm( tn, lt ....). - Bin bn bn giao sn phm........ S sch s dng: - Bng phn b tin lng - S ci TK 334, TK 338 - S theo di lng c bn, lng cp bc, S theo di nhn s. Quy trnh lun chuyn chng t v lng: Hng ngy qun c phn xng chm cng cho cng nhn vo bng chm cng, giy chng nhn ngh vic hng BHXHcui thng bng chm cng c chuyn ln phng t chc trng phng t chc kim tra v k duyt, bng chm cng ny l cn c k ton tin lng tnh lng cho tng ngi, lp bng thanh ton lng v bng phn b tin lng, BHXH sau c chuyn qua phng t chc trng phng t chc k duyt, gim c k duyt.Nhng chng t ny cui cng c chuyn v phng k ton k ton tin lng lm cn c ghi chp vo s sch k ton v lu gi ti phng k ton.

TRNH BCH THU

47

K3KTTHA



Trnh t lun chuyn chng t v lng v cc khon trch theo lng c th hin trong s sau: Bng chm cng Phng t chc k duyt duyt Bng thanh ton lng, bng phn b tin lng v BHXH c trng phng t chc k duyt

K ton ghi chp,lu gi chng t

Gim c k duyt

Bng thanh ton lng, bng phn b tin lng v BHXH c trng phng t chc k duyt

S 12: Quy trnh lun chuyn chng t tin lng (Ngun phng k ton ti chnh) 2.4.3 Quy trnh hch ton TK 141,138,... TK 334 TK 622,6271 Tin lng, n ca tr cho CN TTSX & NVPX TK 6411,6412 Tin lng, n ca tr cho NV BH & QLDN

Tin tm ng tin bi thng Thanh ton lng,thng, khu tr vo lng CNV BHXH & cc khon # cho CNV TK 111

TK 338 Trch BHXH, BHYT TK 622,627,641,642 Trch KPC, BHXH-YT (19%) tnh vo CP khc Tin thng tr cho CNV

TK 4311

TK 3383 Tin tr cp BHXH phi tr trc tip cho CNV

S 13: S hch ton mt s nghip v kinh t ch yu v tin lng48

TRNH BCH THU

K3KTTHA



V d : Tnh lng cho ch Nguyn Th Ti phng Ti chnh - K ton: S ngy lm vic thc t l 25; h s lng 4,32 ; s ngy lm vic theo ch ca Nh nc l 27; tin ph cp c hng thng ny l 50.000 ng. Vy tin ngy ch Ti c hng l : 4,32 * 650.000 /27 = 10.400 ng Tin lng thng : 10.400 x 25 = 2.600.000 ng Cc khon khu tr, tm ng, BHYT, BHXH - Tm ng : 700.000 ng - BHXH = Bc lng ti thiu x Lng ti thiu x 6% = 4,32 x 650.000 x 6% = 156.000 ng BHYT = Bc lng x Lng ti thiu x 1,5% = 4,32 x 650.000 x 1,5% = 39.000 ng Vy s tin cn lnh trong thng l 2.600.000 + 50.000 700.000 156.000 39.000 = 1.755.000 ng. Bng thanh ton lng thng 3 nm 2010 ca phng Ti chnh K ton nh sau:

TRNH BCH THU

49

K3KTTHA

BO CO THC TP TT NGHIP Biu s 17 n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho


Mu s 05 -LLD Q Lin b TCKT - TC

BNG CHM CNG Phng Ti chnh - K ton Thng 03 nm 2010 M c Ngy lm vic trong Cng trong Quy ra cng tr lng lng thng thng Lng sn Lng Ngh hng Ngh cp bc phm thi gian lng 100% hng BHXH 1 1. 2. 3. 4. 5. 6 7 Phan Vn Nhu T Thanh Hin H T.Thu Hin Nguyn Th Ti L c Anh L Huy Hng L Th Tnh Cng Ngi lp biu (k, h tn) TRNH BCH THU X X X X X X X 2 X X X X X X X 3 X X X Ro X X X .. .. .. .. .. .. .. .. 31 X X X X X X X 27 27 27 25 27 27 27 187 Ngy 31 thng 03 nm 2010 K ton trng (k, h tn) K3KTTHA

STT H tn

Ngh hng 70%

Ngh khng lng

50



Biu s 18

K HIU BNG CHM CNG Ch tiu Lm vic thc t Lm lng sn phm Lm lng thi gian Lm lng sn phm ca 3 Lm lng thi gian ca 3 Ngng vic My hng Mt in, mt n c Thiu nguyn vt liu Ma bo Khng nhim v sn xut Vng mt Di chuyn Con b m Con m m ngh Thai sn Tai nn lao ng Php nm Ngh l Ch nht Hc hp Vic cng Ngh vic ring c lng Ngh vic ring khng lng Ngh v k lut K hiu K X KD XD M E V B P Q Cb C T T L CN H C R Ro O

TRNH BCH THU

51 K3KTTHA



Biu s 19CNG TY C PHN MA NG LAM SN PHNG TI CHNH - K TON Cc khon khu STT H v tn Bc lng Tin lng Cng TG 1 2 3 4 5 6 7 Cng Phan Vn Nhu T Thanh Hin H T.Thu Hin Nguyn Th Ti L c Anh L Huy Hng L Th Tnh 2,67 3,66 5,64 4,32 2,34 2.67 4,65 27 27 27 25 27 27 27 187 L php Ph cp T.lng 1.735.000 2.379.000 3.666.000 2.600.000 1.521.000 1.735.500 3.022.500 16.659.000 Cng Tin 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 khc 50.000 50.000 50.000 50.000 50.000 50.000 50.000 350.00 0 Tng cng tin lng tr Tm ng BHXH BHYT Cn nhn 6% 1,5% 104.10 26.025 954.875 0 142.74 35.685 1.550.575 0 219.96 54.990 2.741.050 0 156.00 39.000 1.755.000 0 91.260 22.815 756.925 104.10 26.032,5 955.337,5 0 181.35 45.337,5 2.145.812,5 0 999.51 249.885 10.859.575 0 Ngy 31 thng 03 nm 2010 Ngi lp biu K3KTTHA K nhn

1.785.000 2.429.000 3.716.000 2.650.000 1.571.000 1.785.500 3.072.500 17.009.00 0

700.000 700.000 700.000 700.000 700.000 700.000 700.000 4.900.00 0

Gim c NM TRNH BCH THU

Phng K ton ti chnh 52

BO CO THC TP TT NGHIP (K, h tn)

Trng H Kinh t & QTKD (K, h tn) (K, h tn)

TRNH BCH THU

53

K3KTTHA



Biu s 20 Cng ty CP Ma ng Lam Sn TT Lam Sn - Th Xun Thanh Ho BNG PHN B TIN LNG THNG 3/2010 Theo sn lng, doanh thu thc t v n gi k hoch VT:VN STT Tn sn phm TK Doanh T03/2010 1 2 3 Tin lng b 6421 b 6411 94.476.837.875 94.476.837.875 94.476.837.875 thu SL (tn) 11.809 11.809 11.809 nhp n gi Tng lng 944.768.378,75 566.861.027,2 1.343.037.570 k.hoch 1.00% 0,60% 113.730 qu tin Kinh ph cng Tng on 18.895.367,57 11.337.220,54 26.860.751,4 963.663.746,32 578.198.247,74 1.369.898.321,4 kho T03/10 theo

phn qun l Tin lng

phn bn hng Tin lng b 142 phn phc v Cng

2.854.666.976,95 57.093.339,51 2.911.760.351,46 Ngy 01 thng 04 nm 2010 K ton trng (k ,h tn) Ngi lp (K, h tn)

TRNH BCH THU

53

K3KTTHA



2.5 T chc k ton tp hp chi ph v tnh gi thnh sn phm 2.5.1 c im v phn loi chi ph sn xut v tinh gi thnh sn phm ti Cng ty CP Ma ng Lam Sn Do c im ngnh ngh kinh doanh ca Cng ty l sn xut kinh doanh ng cc loi - cn - in nn k ton chi ph sn xut v tnh gi thnh sn phm mang c th ca mt n v sn xut. Nh vy, c th thy cng tc k ton tp hp chi ph sn xut v tnh gi thnh ti Cng ty va phc tp va i hi s chuyn mn ho, cng tc qun l chi ph phi thng xuyn, cht ch, chnh xc, do yu cu ca trnh k ton vin cng phi khng ngng nng cao. H thng chi ph phc v cho hot ng sn xut: - Chi ph nguyn liu, vt liu trc tip. - Chi ph nhn cng trc tip. - Chi ph sn xut chung. Trong : - i vi chi ph NVL trc tip, nhn cng trc tip c tp hp cho tng Nh my. - i vi chi ph sn xut chung c tp hp v phn b cho tng Nh my theo NVL trc tip. 2.5.2 i tng tp hp chi ph v i tng tnh gi thnh sn phm ca Cng ty i tng tp hp chi ph sn xut: Cng ty CP Ma ng Lam Sn vi t cch l Cng ty m do tnh cht a dng ca ngnh ngh kinh doanh v c nhiu Nh my, Phn xng thnh vin nn em ch tp trung vo tnh gi thnh sn phm ng Nh my ng s 2. i tng tnh gi thnh: ng tinh luyn xut khu, ng tinh luyn v ng vng tinh khit. K tnh gi thnh l thng.

TRNH BCH THU

54

K3KTTHA



2.5.3 Quy trnh hch ton tp hp chi ph sn xut 2.5.3.1 Chi ph nguyn vt liu trc tip sn xut ng cc loi th nguyn vt liu c s dng ch yu : - NVL chnh : Ma cy - NVL ph : Du bi trn my p, du m, H3PO4, Busfest, Bussan, vi cc, lu hunh, bao PP, bao PE v cc loi ho cht khc. Ngoi ra phc v cho sn xut v vic vn hnh my mc cn phi c nng lng nh in, ci t. tnh gi tr thc t vt liu xut kho NVL, CCDC phc v sn xut sn phm, Cng ty p dng phng php bnh quan gia quyn. n gi bnh qun s do phn mm t ng tnh ton sau khi nhp s liu nhp kho v xut kho Chng t s dng : K hoch sn xut, lnh sn xut, phiu nhp kho, phiu xut kho, v mt s chng t khc ( lnh xut vt t, nh mc k hoch ) Ti khon s dng TK 621 ( chi tit cho tng nh my ) Chi ph nguyn liu, vt liu trc tip.

TRNH BCH THU

55

K3KTTHA



152, 153

621

154

152 Gi tr ph liu thu hi nhp kho

Xut NVL, CCDC K/c chi ph NVL Cho sn xut 111, 112, 113 NVL khng nhp kho Xut cho sn xut 133 Thu VAT trc tip

NVL s dng khng ht nhp li kho

S 14 : Hch ton tng hp chi ph NVL trc tip V d : Cn c vo k hoch sn xut trong thng 3 nm 2009, phng k hoch s lp k hoch sn xut ng cho cc Nh my. Sau khi k hoch sn xut c duyt, phng k hoch s lp lnh sn xut ng thi c cc chng t cn thit nh sau:

TRNH BCH THU

56

K3KTTHA



Biu s 21 CNG TY C PHN MA NG LAM SN K HOCH SN XUT Cn c nhim v k hoch nm 2009 ca Cng ty Cn c nng lc sn xut ca Nh my s 2 Tng gim c Cng ty giao nhim v sn xut thng 03/2010 cho Nh my ngs 2 nh sau : ST T 1 2 3 Ch tiu Gi tr tng sn lng ng tinh luyn xut khu ng tinh luyn ng vng tinh khit VT S lng 12500 4375 1875 6250 n gi Thnh tin 95.812.500.000 34.125.000.000 14.812.500.000 46.875.000.000

Tn Tn Tn

7.800.000 7.900.000 7.500.000

Ngy 03 thng 03 nm 2009 i din cng ty ( K, h tn ) Phng k hoch ( K, h tn ) ( Ngun: Phng K hoch) Tng gim c ( K, h tn )

Biu s 22TRNH BCH THU 57 K3KTTHA



n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho PHIU XUT KHO Ngy12 thng 03 nm 2010 N : C : Tn ngi nhn : L Th Hng L do xut dng : Sn xut ng Xut ti kho : 331 Kho NVL NM2 Tn nhn hiu, quy STT cch, phm cht vt M t (sn phm hng ho ) B Ma nguyn liu Du Shell Omala M Shell Alvania EP2 C V T D Tn Lt Kg S lng Theo Thc chng xut t 1 2 400 50 5

Mu s 01 -VT Q s 15/2006/Q-BTC Ngy 20/3/2006

S : 283

n gi

Thnh tin

A 1 2 3

3 800.000 38.616 58.672

4 320.000.000 1.930.800 293.360

322.224.160 Cng Tng cng : 322.224.160 Cng thnh tin ( bng ch ): Ba trm hai mi hai triu hai trm hai mi t nghn mt trm su mi ng ./ Xut, ngy 12 thng 03 nm 2010 K ton trng (K, h tn) Biu s 23 CNG TY C PHN MA NG LAM SN NH MY NG II Ngi nhn hng Th kho (K, h tn) (K, h tn) ( Ngun: Phng k hoch ) Lp phiu (K, h tn)

TRNH BCH THU

58

K3KTTHA



S CI TI KHON 62120000 CHI PH NL, VL TRC TIP NH MY NG S 2 T ngy 01/03/2010 n 31/03/2010 VT: VNChng t Ngy S // 31/03 31/03 31/03 31/03 31/03 KC Din gii S d u k Sn xut ng Sn xut ng Sn xut ng Sn xut ng KC chi ph NVLTT T3/2010 ca NM 2 Cng pht sinh D cui k94.209.052.885 94.209.052.885

TK i ng

S tin N 90.781.449.888 3.373.784.777 45.640.986 8.177.234

C

15210000 15220000 15230000 15240000 15410000

94.209.052.885

Ngy 31 thng 03 nm2010 Ngi lp biu ( K, h tn ) K ton trng ( K, h tn ) Tng gim c ( K, h tn )


2.5.3.2 Chi ph nhn cng trc tip Chi ph nhn cng trc tip l khon th lao lao ng phi tr cho cng nhn trc tip sn xut sn phm, trc tip thc hin lao v, dch v nh tin lng chnh, tin lng ph v cc khon ph cp c tnh cht lng (ph cp lm m, lm thm gi...). Ngoi ra chi ph nhn cng trc tip cn bao gm cc khon ng gp cho BHXH, BHYT, KPC do ch lao ng chu v c

TRNH BCH THU

59

K3KTTHA



tnh vo chi ph kinh doanh theo mt t l nht nh vi tin lng pht sinh ca cng nhn sn xut. Phng thc tr lng cho cng nhn trc tip p dng ti Nh my hin nay l tr lng theo sn phm. Chng t s dng: - Bng chm cng - Bng thanh ton lng v BHXH - Bng tnh v phn b tin lng, BHXH Ti khon s dng: tp hp chi ph nhn cng trc tip, k ton s dng TK 622 - Chi ph nhn cng trc tip. Quy trnh lun chuyn chng t: c th hin thng qua s sau: Bng chm cng Phng t chc k duyt K ton lng lp bng thanh ton lng Bng thanh ton lng c trng phng t chc k duyt

Chng t c gi li phng k ton

K ton gi thnh tp hp chi ph

K ton lng lp bng phn b lng theo tng i tng

Gim c k duyt

S 15 : Trnh t lun chuyn chng t v chi ph nhn cng trc tip (Ngun phng k ton ti chnh)

K ton chi ph nhn cng trc tip c tin hnh theo s sau: TK 334 TK 335 TL ngh php Trch trc ngh phi trTRNH BCH THU

TK 622 trc tip

TK 154

Tin lng cng nhn trc tip

K/C chi ph nhn cng

php ca CNSX60 K3KTTHA



TK 338 BHXH, BHYT, KPC trch Theo lng CN trc tip S 16 : Hch ton mt s nghip v kinh t ch yu v CP nhn cng trc tip

Biu s 24 CNG TY C PHN MA NG LAM SN NH MY NG II S CI TI KHON 62220000 CHI PH NHN CNG TRC TIP NH MY NG S 2TRNH BCH THU 61 K3KTTHA



T ngy 01/03/2010 n 31/03/2010 VT: ngChng t Ngy S // 31/03 PHN 31/03 31/03 31/03 31/03 B PHN B PHN B PHN B KC Din gii TK ng i S tin N 3.294.470.000 65.889.400 527.115.200 98.834.100 3.986.308.700 3.986.308.700 3.986.308.700 C

S d u k Phn b tin lng cho 33410000 sn xut ng NM 2 Phn b KPC cho sn 33820100 xut ng NM 2 Phn b BHXH cho sn 33830100 xut ng NM 2 Phn b BHYT cho sn 33840100 xut ng NM 2 K/c chi ph nhn cng 15410000 trc tip T3/2010 Cng pht sinh D cui k

Ngy 31 thng 03 nm2010 Ngi lp biu ( K, h tn ) K ton trng ( K, h tn ) Tng gim c ( K, h tn )


2.5.3.3 Chi ph sn xut chung c im: - Cc khon mc chi ph nm trong chi ph sn xut chung ca Cng ty c theo di chi tit trn tng ti khon ring r. - Khi hch ton cc khon mc thuc chi ph sn xut chung c chi tit theo yu cu qun tr ca Cng ty. Ti khon k ton s dng:

TRNH BCH THU

62

K3KTTHA



- theo di, ghi chp cc khon chi ph sn xut chung pht sinh, k ton s dng TK 627 - Chi ph sn xut chung. Ti khon ny cui k khng c s d v c m chi tit theo tng b phn sn xut, dch v. - Chi ph sn xut chung sn xut ng Nh my ng s 2 bao gm: TK 62712000 - Chi ph nhn vin qun l phn xng TK 62722000 - Chi ph vt liu TK 62732000 -Chi ph dng c sn xut TK 62742000 - Chi ph khu hao TSC TK 62772000 - Chi ph dch v mua ngoi TK 62782000 - Chi ph bng tin khc

K ton chi ph sn xut chung c tin hnh theo s sau: TK 331 Chi ph dch v mua ngoi dng Cho phn xng TK 214 Chi ph KH c bn ca TSC TCS thuc phn xngTRNH BCH THU 63 K3KTTHA

TK 627

TK 154



K/C chi ph sn TK 3351 b phn qun l phn xng TK 334, 338 Chi ph tin lng, BHXH ca b phn qun l phn xng TK 111, 112, 141 Chi ph bng tin khc phc v Cho phn xng S 17 : Hch ton mt s nghip v kinh t ch yu v chi ph sn xut chung xut chung Trch chi ph VL, CCDC dng cho

Biu s 25CNG TY C PHN MA NG LAM SN NH MY NG II S CI TI KHON 62742000 CHI PH KHU HAO TI SN C NH T ngy 01/03/2010 n 31/03/2010 VT: ng

TRNH BCH THU

64

K3KTTHA



Chng t Ngy // 31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010

S PHN B PHN B PHN B PHN B PHN B PHN B PHN B PHN B PHN B PHN B KC

Din gii S d u k Phn b khu hao qun l chung Phn b khu hao khu cu trc Phn b khu hao khu lng lc Phn b khu hao khu bc hi gia nhit Phn b khu hao khu nu Phn b khu hao khu phn mt Phn b khu hao khu l hi Phn b khu hao khu x l nc Phn b khu hao khu ng bao Phn b khu hao TSC v hnh K/c chi ph khu hao TSC sn xut Cng pht sinh D cui k

TK i ng

S tin N 35.930.810 419.670.309 3.900.161 44.995.146 78.047.976 185.092.522 554.688.486 136.410.893 22.535.843 6.980.066

C

21412100 21412200 21412300 21412400 21412500 21412600 21412700 21412800 21412900 21432000 15420000

1.488.252.212 1.488.252.212 1.488.252.212

Ngy 31 thng 03 nm2010 Ngi lp biu ( K, h tn ) K ton trng Tng gim c ( K, h tn ) ( K, h tn ) ( Ngun: Phng k ton - ti chnh )

2.5.3.4 Khon mc sn phm ph thu hi : Do c im ca quy trnh cng ngh sn xut sn phm ng ngoi sn phm chnh cn cho thm mt s sn phm ph v ph liu thu hi nh : mt r, b ma, bn ma Chi ph to ra sn phm ph ny cng chim mt phn trong tng chi ph sn xut, mt khc tit kim chi ph sn xut v h gi thnh sn phm chnh. Cng ty phi t chc tp hp chi ph chim trng lng sn phm ph to ra loi tr i khi tnh gi thnh sn phm. Khon chi ph chim trong sn phm ph ny c tp hp cng y cng tt, y l kh nng tit kim chi ph ca Cng ty i vi vic sn xut ng. Mt r l sn phm ph ca Nh my ng c s dng lm vt liu chnh sn xut cn.TRNH BCH THU 65 K3KTTHA



B ma l sn phm ph c to ra sau khi ma cy a vo p n cng on nc ma c trch ly ra khi t bo ma. Phn b ma cn li c t ngay to ra nhit phc v cho s vn ng ca my mc thit b v to ra in v hi cung cp cho Nh my v cc n v khc trc thuc Cng ty. Bn ma c thu hi dng lm nguyn liu sn xut phn bn hu c vi sinh. Gi tr sn phm ph v ph liu thu hi c tnh theo gi k hoch - Mt r : 1000.000 ng / tn. - in : 500 ng / kwh - Hi : 50.000 ng / tn. - Bn ma : 20.000 ng / tn. 2.5.3.5 Tp hp chi ph sn xut Nh s ng dng ca phn mm k ton, do cng tc tp hp chi ph sn xut cui thng ca Cng ty l tng i n gin. Cui thng sn xut, k ton ph trch cng tc tnh gi thnh ch cn lm cc thao tc kt chuyn, kho s cui k th phm mm s t ng kt chuyn tng khon mc chi ph sang TK 154 - Chi ph sn xut, kinh doanh d dang. ng thi, tng hp s liu trn cc s chi tit TK chi ph v s chi tit TK 154 Hch ton mt s nghip v kinh t ch yu : TK 621 K/chuyn CP NVL trc tip TK 622 K/chuyn CP n/cng trc tip Nhp kho thnh phm TK632 TK627 K/chuyn CP SX chung Gi bn thnh phmTRNH BCH THU 66 K3KTTHA

TK 154 Ph liu thu hi SP hng

TK 152 TK 155

Bn thng khng qua kho TK 157



TK 138 Bi thng phi thu do SX hng S 18 : Hch ton mt s nghip v kinh t ch yu v chi ph sn xut kinh doanh d dang

Biu s 26CNG TY C PHN MA NG LAM SN NH MY NG II S CI TI KHON 15420000 CHI PH SN XUT KINH DOANH D DANG T ngy 01/03/2010 n 31/03/2010 VT: ng Chng t Ngy // 31/03/2010 31/03/2010 31/03/2010 S Din gii TK ng i S tin N 94.209.052.885 3.986.308.700 C

S d u k K/c chi ph nguyn vt 62120000 liu trc tip K/c chi ph nhn cng trc 62220000 tip T3/2010 K/c chi ph sn xut chung 62712000 67

53.446.980K3KTTHA

TRNH BCH THU

BO CO THC TP TT NGHIP T3/2010 K/c chi ph sn xut chung T3/2010 K/c chi ph sn xut chung T3/2010 K/c chi ph sn xut chung T3/2010 K/c chi ph sn xut chung T3/2010 Nhp kho mt r Nhp kho in Nhp kho hi Nhp kho bn ma Nhp kho ng Cng pht sinh D cui k


31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010 31/03/2010

62712000 62772000 62742000 62782000 15270000 13600000 13600000 15270000 15520000

11.223.865,8 1.243.952 1.488.252.212 17.211.7994.363.000.000 833.628.000 58.353.900 278.260.000 94.233.498.493,8 99.766.740.393,4

Ngi lp biu ( K, h tn )

99.766.740.393, 4 Ngy 31 thng 03 nm2010 K ton trng Tng gim c ( K, h tn ) ( K, h tn ) (Ngun: Phng k ton - ti chnh )

2.5.4 nh gi sn phm d dang v tnh gi thnh sn phm 2.5.4.1 nh gi sn phm d dang Vic tnh gi tr sn phm d c ngha rt quan trng, n gip cho cng tc tnh gi thnh tnh ng, tnh c chi ph sn xut trong sn phm hon thnh. Trn c s gip cho Cng ty xc nh ng n li nhun thc t trong k. Cng ty tin hnh tp hp ch ph sn xut d dang theo cc khon mc sau : -

nh gi theo nguyn vt liu chnh bao gm cc loi vt t nh gi bn thnh phm d dang trn dy chuyn cng ngh

tn kho ti Nh my v ma cy tn bi. theo khi lng hon thnh tng ng. Xc nh chi ph sn xut d dang u k : xc nh chi ph sn xut d dang u k k ton cn c vo s liu cui k trc c th hin trn bin bn kim k vt t cui k, bin bn

TRNH BCH THU

68

K3KTTHA



nh gi sn phm d dang trn dy chuyn sn xut ca k hch ton trc. C th chi ph kinh doanh d dang bao gm cc khon mc chi ph :-

NVL cha s dng ht cn tn ti Nh my. Bn thnh phm trn dy chuyn : Cn c vo khi lng sn

-

phm lm d v mc hon thnh ca chng tnh gi tr sn phm d theo tng khon mc bng cng thc : D dk + C ps --------------------------------------

D ck

SL tp + (SL sp d ck x % hon thnh) Trong : Dck : Chi ph sn phm d cui k Ddk : Chi ph sn phm d u k

=

x (SL sp d ck x % hon thnh)

SLtp : Sn lng thnh phm hon thnh trong k SLtp d ck : Sn lng sn phm d cui k i vi khon mc NVL chnh, do NVL b vo mt ln t u quy trnh sn xut nn mc hon thnh ca NVL chnh c tnh trong gi tr sn phm d l 100%. K ton cn c vo bin bn kim k cui k trc (28/2/2010) xc nh chi ph NVL tn kho Nh my gm : Biu s 27 TT 1 2 3 4 5 6 Tn quy cch vt t/hng ho Ma nguyn liu Ch khu PE N20 Bao PE Bao PP in nhn ng VT Kg Kg Kg Ci Theo s sch 2.898.961 130 10.272 53.097 114.924 51.959 ..69

1.996.085.394,472 5.415.319 303.470.356 222.038.355 480.578.409 217.283.081 .K3KTTHA

tinh luyn ( RE2) Bao PP in nhn ng Ci tinh luyn XK ( RE1) Bao PP in nhn ng Ci vng tinh khit ..TRNH BCH THU

.



190 Dy an ton 191 Khu trang 4 lp 192 ng cao su cch in Tng

Si Ci i

9 27 2

695.449 42.952 1.181.818 4.004.509.890

(Ngun : Phng ti chinh - k ton ) Trong NVL chnh tr gi : 1.996.085.394,472ng. NVL ph tr gi : 901.241.852 ng . Cn c vo bin bn kim k bn thnh phm v tnh ton quy i ra ng vng thnh phm ca Nh my ng s 2 n ngy 28/03/2010 l : 374,82 tn ; mc hon thnh 64,24%. Trong : - Chi ph NVL chnh : 790.424.805 ng. - Chi ph NVL ph : 57.835.951 ng . - Chi ph nhn cng trc tip : 65.065.457 ng. - Ch ph sn xut chung : 291.589.639 ng. Xc nh chi ph d dang cui k : xc nh c s liu ma cy tn bi k ton cn c vo s lng ma cy thc t nhp bi trong k, s lng ma p thc t v s ma tn u k, theo cng thc sau : S lng ma k S lng ma S lng ma nhp cy tn cui = cy tn u + cy S lng ma

p trong k k trong k Theo s liu thng k ca Nh my, k ton tp hp s liu ma cy thc

p trong k, cn c vo cc chng t nhp nguyn vt liu chnh k ton tp hp c s lng ma thc nhp trong k v s lng ma tn u k k ton cn c vo s liu tn cui k ca k trc ly s liu lm c s tnh ton. Ta c s lng ma tn cui k l : 2.898.961 + 112.863.839,04 113.552.110 = 2.210.690,04 (kg) = 2.210,69004 (tn )

TRNH BCH THU

70

K3KTTHA



K ton cn c vo gi mua thc t ca NVLC trong k tnh ra gi tr tn cui k : 2220,60894 x 688.552 = 1.522.175.047,14705 ng . Theo bin bn kim k bn thnh phm d dang trn dy chuyn sn xut c s liu sau :

Biu s 28 CNG TY C PHN MA NG LAM SN NH MY NG II BIN BN KIM K BN THNH PHM V TNH TON LNG NG TN TRN DY CHUYN n 0h ng y 01/04/2010. Chng ti gm c : 1. ng ( B ) : Trn Quc Vinh - n v : Gim c - T trng 2. ng ( B ) : L Huy Hng - n v : Phng TCKT - T vin 3. ng ( B ): Nguyn T.Hng An - n v :Phng Ql kho - T vin 4. ng ( B ) : Vn Mnh - n v : Kim sot - Gim st on kim tra tin hnh kim k v tnh ton c kt qu nh sau : 1. Ma nhp trong k 112.873,75794 tn 2. Ma p trong k 113.552,110 tn 3. Ma cy tn bi 2.220,60894 tn 4. Sn lng ng nhp kho 12.383 tn Trong : ng tinh luyn XK 4.334,05 tn ng tinh luyn 1.857,45 tn ng vng 6.191,5 tn 5. Bn thnh phm : - Non A 35,00 m3 - Non B 2,26 m3 -Non C 9,74 m3 - Ch c 8,86 m3

TRNH BCH THU

71

K3KTTHA



- Mt A1 1,97 m3 - Mt A2 3,94 m3 - Mt B 2,46 m3 - Ch trong 18,7 m3 6. Tnh ton quy i s bn thnh phm trn ra thnh phm nh sau : - ng thnh phm : 22 tn tng ng vi loi ng vng v trong thi im kim k dy chuyn ang tin hnh sn xut sn phm ng vng tinh khit. Hi ng hon ton nht tr vi kt qu kim k v tnh ton nh trn. Bin bn kim k lp xong vo hi 1h cng ngy Thnh vin 1 Thnh vin 2 Thnh vin 3 Thnh vin 4 (k, h tn ) (k, h tn ) (k, h tn ) (k, h tn) T nhng s liu trn ta tp hp c b ng sau : Biu s 29 KMCP Ddk Vt liu chnh 2.786.510.199,47 2 Vt liu ph 959.077.803 Nhn cng 65.065.457 trc tip Sn xut 291.589.639 chung Tng 4.102.243.098 CPPS 90.781.449.888 3.427.602.997 3.986.308.700 1.571.378.808,8 99.766.740.393,8 Dck 1.694.945.486,58279 5.000.840,38869 4.618.588,96003 2.123.794,3405 1.706.688.707,27201

2.5.4.2 Tnh gi thnh sn phm Sau khi xc nh c chi ph d dang cui k ta xc inh c tng gi thnh sn phm theo tng khon mc chi ph theo cng thc : Tng gi thnh sn phm Tr gi sn Chi ph pht sinh trong k Tr gi sn

=

phm DDDK

+

-

phm DDCK

Ring vi khon mc chi ph nguyn vt liu chnh vn s p dng cng thc trn v sau tr i gi tr sn phm ph thu hi l 5.533.241.900 ng.TRNH BCH THU 72 K3KTTHA



Sau khi tnh ton ta tp hp c tng gi thnh sn phm thc t l : Chi ph nguyn vt liu chnh : 86.346.602.380,79860 ng. Chi ph nguyn vt liu ph : 4.381.679.959,61131 ng. Chi ph nhn cng trc tip : 1.626.755.568,03997 ng. Chi ph sn xut chung

: 1.860.844.653,45950 ng.

V cng ngh sn xut ca Nh my ng s 2 p dng l lu trnh cng ngh kiu nc chy, lin tc t khi ma c a vo n khi ra sn phm nn khng th xc nh c chi ph sn xut ring r cho tng sn phm c. Do Cng ty a ra phng php tnh gi thnh sn phm l phng php t l theo gi k hoch chung cho tt c cc sn phm.Ta c tng gi thnh k hoch tnh theo sn lng thc t ca tng sn phm l : Biu s 30 SL nhp Khon mc kho Gi KH (/tn) 6.019.51 7 171.732 160.169 133.333 6.484.75 1 ng vng ng tinh luyn XK 4.334.050 26.088.887.653,8 5 744.295.074,6 694.180.454,45 577.871.888,65 28.105.235.071,5 5 ng tinh luyn

6.191.500 37.269.839.505, 5 1.063.278.678 991.686.363,5 825.531.269,5 40.150.335.816, 5

1.857.450 11.180.951.951,6 5 318.983.603,4 197.505.909,05 247.659.380,85 12.045.100.744,9 5

NVL C NVLP NCTT SXC Tng

Do t l gi thnh cho tng khon mc l : NVLC = 86.346.602.380,79860 = 1,1584

TRNH BCH THU

73

K3KTTHA



37.269.839.505,5 + 26.088.887.653,85 + 11.180.951.951,65 4.381.679.959,61131 1.063.278.678 + 744.295.074,6 + 318.983.603,4

NVLP =

=

2,06046

NCTT

=

1.626.755.568,03997 = 991.686.363,5+694.180.454,45+ 197.505.909,05 1.860.844.653,45950 825.531.269,5 + 577.871.888,65 + 247.659.380,85

0,8202

SXC =

= 1,12706

Ta c bng tnh gi thnh cho tng sn phm : - ng vng : KM NVLC NVLP NCTT SXC Tng Z k hoch quy i 37.269.839.505,5 1.063.278.678 991.686.363,5 825.531.269,5 40.150.335.816,5 - ng tinh luyn xut khu : KM NVLC NVLP NCTT SXC Tng Z k hoch quy i 26.088.887.653,85 744.295.074,6 197.505.909,05 577.871.888,65 28.105.235.071,55 T l 1,1583 1 2,0604 6 0,8202 1,1270 6 32.975.558.896,674

T l 1,1583 1 2,0604 6 0,8202 1,1270 6

Z 43.173.301.190,4 2.190.839.917,81 813.377.784,02 930.422.326,73 47.107.941.280,9 5 Z 30.221.310.833,2 8 1.533.587.985,86 569.364.448,81 651.295.628,71

GTV 6.972.995,43 353.846,4 131.370,07 150.274,14 7.608.486

GTV 6.972.995,43 353.846,4 131.370,07 150.274,14 7.608.486K3KTTHA

TRNH BCH THU



7 - ng tinh luyn : KM NVLC NVLP NCTT SXC Tng Z k hoch quy i 11.180.951.951,65 318.983.603,4 991.686.363,5 247.659.380,85 12.045.100.744,95 T l 1,1583 1 2,0604 6 0,8202 1,1270 6 14.149.998.316,1 8 2.6.1 K ton thnh phm c im ca thnh phm ti Cng ty: Sn phm hng ho ca Cng ty bao gm thnh phm, khng c bn thnh phm, lao v dch v m cc Nh my sn xut ra cung cp cho nhu cu sn xut v tiu dng ca x hi thng qua qu trnh tiu th. Thnh phm ca Cng ty l: ng trng loi I, ng vng tinh khit, ng tinh luyn xut khu,.. Hch ton thnh phm: - Th tc xut kho thnh phm tiu th ni b: Ngi trong n v nhn hng n Phng k hoch a lnh iu ng ca Cng ty. Phng k hoch cn c vo lnh iu ng lp phiu xut kho kim vn chuyn ni b thnh 3 lin. Ngi lp phiu k, ghi r h tn vo cc lin ca phiu. Sau khi xut kho ngi vn chuyn k vo lin ca phiu. Cui cng phng k hoch gi lin 1 ( lu ti gc) ngi vn chuyn gi lin 2, lin 3 giao cho th kho v chuyn ln phng k ton. - Xut kho thnh phm tiu th ngoi: Khch hng n ng k mua hng ti phng th trng, phng th trng s vit giy ngh cp hngTRNH BCH THU 75 K3KTTHA

Z 12.951.990.357,1 2 657.251.993,94 261.629.267,1 279.126.698,02

GTV 6.972.995,43 353.846,4 140.854 150.274,14 7.617.970



chuyn sang phng k ton, khch hng sang phng k ton thanh ton hoc vit giy xin nhn n tin mua hng. Sau phng k ton s lp ho n gi tr gia tng. Ngi mua cm ho n GTGT lin 2 v lin 3 cng phiu thu hoc giy thanh ton sau xung kho nhn hng. Nhn hng xong, qua cng cn ca Cng ty, cn xong th kho mang trnh bo v Cng ty xem ho n xe hng ra khi cng Cng ty. Lin 2 ho n GTGT giao cho ngi mua hng, lin 3 th kho gi li ghi th kho, v chuyn ln phng k ton, k ton tiu th ghi s. Lin 1 lu ti gc. V d : Ngy 15/03/2010 H Th Thu Thanh Ho mua ng trng loi I. Cc chng t cn thit bao gm : Biu s 31 CNG TY C PHN MA NG LAM SN Cng ho x hi ch ngha Vit Nam c lp - T do - Hnh phc GIY NGH CP HNG Knh gi: Phng k ton - Ti chnh Cng ty CP M a ng Lam Sn Tn ti: Trn Vn Tt - n v cng tc: Phng th trng Cng ty ngh Phng k ton - TC vit ho n bn hng cho i l: H Th Thu S lng: ng tinh luyn xut khu : 3 tn Ti xin cam oan v chu trch nhim yu cu vit ho n s lng trn theo thc t ca khch hng v ngh vit ho n. S......ngy......thng .....nm (Ngun: Phng th trng )

TRNH BCH THU

76

K3KTTHA



Biu s 32 CNG TY C PHN MA NG LAM SN Cng ho x hi ch ngha Vit Nam

c lp - T do - Hnh phc GIY XIN NHN N MUA HNG Knh gi: Tng gim c Cng ty CP Ma ng Lam Sn Phng k ton Ti chnh Cng ty CP Ma ng Lam Sn Tn ti l: Trn Vn Tt Nhn hng ca Cng ty thay khch hng: H Th Thu a ch: TP Thanh Ho Tn hng: ng tinh luyn S xe vn chuyn: 36M 0812 S ho n: 0044375 ngy 15/03/2019

S tin theo ho n: 56.760.000 ng Bng ch: Nm mi su triu by trm su mi nghn ng ngh Tng gim c Cng ty CP Ma ng Lam Sn v phng KT-TC cho ti xin kht s tin n n.... Nu tht thot vn Cng ty ti xin chu trch nhim

TRNH BCH THU

77

K3KTTHA



Gim c (K, htn)

P. k ton-TC (K, h tn)

Phng th trng (K, h tn)

T nhn n (K, h tn)

Ngi nhn hng (K, h tn)

(Ngun:Phng th trng)

Biu s 33HA N GI TR GIA TNG Lin 3 : Ni b Ngy 15/03/2009 Mu s 01 GTKT-3LL K hiu : AA /2010T S : 0044375

n v bn hng : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho Ti khon:...................................... Giao dch ti:............ in thoi :....................................M s................ H tn ngi mua hng Trn Vn Tt Tn n v : i l H Th Thu a ch : TP Thanh Ho Ti khon:...................................... Giao dch ti:............... Hnh thc thanh ton : Cng n M s thu : 54000535622 ST Tn HH, dch v VT TTRNH BCH THU

S lng

n gi

Thnh tin

78

K3KTTHA



A 1

B C ng tinh luyn kg xut khu

1 3000

2 17.200

3 51.600.000

Cng tin hng: 51.600.000 Thu sut thu GTGT : 10% 5.160.000 Tng cng tin thanh ton : 56.760.000 S tin vit bng ch : Nm mi su triu by trm su mi nghn ng chn/. (Ngun phng K ton Ti chnh) Hch ton tng hp thnh phm: Ti khon v chng t s dng: - Ti khon k ton s dng: TK 155 - S sch s dng: K ton s dng s chi tit thnh phm theo di tng i tng.

154 Nhp kho thnh phm

155 Xut thnh phm bn

632, 157

338

Thnh phm pht hin Gp vn lin doanh tha khi kim k ch x l Lin kt

222,223

632

1388 Thnh phm bn b tr li nhp kho Ti sn pht hin thiu khi kim k ch x l79 K3KTTHA

TRNH BCH THU



S 19: Hch ton mt s nghip v kinh t ch yu v thnh phm

TRNH BCH THU

80

K3KTTHA



Biu s 34 CNG TY C PHN MA NG LAM S N VN PHNG CNG TY S CHI TIT TI KHON 15520000THNH PHM

T ngy 01/03/2010 n 31/03/2010 VT : ngChng t Ngy S 01/03 01/03 01/03 02/03 0040270 0040271 0040272 0040273 i S tin N S d u k 28.835.970.207 Xut ng tinh 63200000 luyn Xut ng tinh 63200000 luyn Xut tinh luyn 63200000 xut XK Xut vng tinh 63200000 khit ....... .... Xut ng tinh 63200000 luyn Nhp ng tinh 15420000 32.975.558.896,67 luyn XK Nhp vng tinh 15420000 47.107.941.280,95 khit Nhp ng tinh 15420000 14.149.998.316,18 luyn Cng pht sinh 94.233.498.493,8 D cui k 75.831.049.762,8 Din gii TK ng C 7.608.486 79.128.254,8 760.848,6 380.424.301,7

.......... ....... 29/03 0040471 31/03 31/03 31/03

22.825.458,1

47.238.418.938


TRNH BCH THU

81

K3KTTHA



2.6.2 K ton tiu th thnh phm Ngnh ngh kinh doanh ca Cng ty l sn xut ng cc loi - cn in. y l nhng lnh vc m hin nay c rt nhiu i th cnh tranh. V th cng vic tiu th sn phm ca Cng ty cng gp nhiu kh khn. Cc phng thc tiu th hng ho ti Cng ty: - Phng thc bn ngoi: Khi pht sinh nghip v cn c vo hp ng kinh t, hp ng bn hng, b phn bn hng thc hin giao hng v khch hng n nhn hng ti kho ca Cng ty. Hng ngy khi pht sinh cc nghip v tiu th trn c s ho n GTGT (mu ho n l 01/ GTKT - 3LL/LS ca b ti chnh ), k ton nh khon, nhp d liu vo my tnh, sau my s t ng phn b n cc s chi tit TK 131, 511, 33311, s ci v bo co kt qu hot ng sn xut kinh doanh. - Tiu th ni b: khch hng tiu th ni b ca Cng ty l cc n v thnh vin ca Cng ty C phn Ma ng Lam Sn. Hng ngy, khi pht sinh cc nghip v tiu th ni b trn c s phiu xut kho kim vn chuyn ni b, k ton nh khon, nhp d liu vo my vi tnh, sau my s t ng phn b n cc s chi tit TK 136, 512. Ti khon v chng t, s sch s dng: TK s dng: - TK 51100000- Doanh thu bn hng ho v cung cp dch v - TK 51200000- Doanh thu bn hng ni b - TK 91100000 - Xc nh kt qu kinh doanh - TK 63200000 - Gi vn hng bn......... Chng t s dng: - Ho n bn hng ( Ho n GTGT ) - Phiu xut kho - Phiu thu - Giy bo c ca Ngn hng - Cc chng t lin quan khcTRNH BCH THU 82 K3KTTHA



S sch s dng: K ton s dng : S chi tit TK 15510000; 15520000, TK 51100000, TK 63200000 theo di qu trnh tiu th thnh phm ti Cng ty.

TK 911

TK 511 DT Bn hng 33311

TK 131

Kt chuyn DT thun

Thu GTGT u ra phi np

TRNH BCH THU

83

K3KTTHA



Biu s 34CNG TY C PHN MA NG LAM SN VN PHNG CNG TY S CHI TIT TI KHON 51100000 DOANH THU BN HNG T ngy 01/03/2010 n 31/03/2010

VT: ngChng t Ngy S 01/03 01/03 01/03 01/03 02/03 ......... 29/03 31/03 31/03 31/03 01 VP-03/10-131-01 VP-03/10-131-02 VP-03/10-131-03 VP-03/10-131-04 ........ VP-03/10-131-61 119 126 KC Din gii S d u k Np tin ng tinh luyn Ng Th Lan-TT Lam Sn- Mua ng tinh luyn TNHH Vn Xun- Mua ng tinh luyn L Th Sinh TT Lam Sn Mua ng tinh luyn xut khu CP ch bin Kinh Min Bc- Mua ng vng .............................. Nng Quc Bnh- H Ni - Mua ng tinh luyn xut khu Np tin ng vng tinh khit Thu tin bn l T03/10 KC doanh thu bn hng T3/10 Cng pht sinh D cui k TK ng i S tin N C 1.653.000 16.530.000 171.600.000 1.720.000 778.850.000 ................ 53.234.000 150.395.935 32.040.000 94.476.837.875

11110000 13100000 13100000 13100000 13100000 ......... .............. 13100000 11110000 11110000 91100000 94.476.837.875 94.476.837.875

( Ngun: Phng k ton - ti chnh)

TRNH BCH THU

84

K3KTTHA



2.6.3 Xc nh k qu kinh doanh 2.6.3.1 Chi ph bn hng Ti Cng ty CP Ma ng Lam Sn thnh phm sn xut ra nu tiu th ni b th Cng ty khng pht sinh chi ph bn hng. i vi thnh phm tiu th ngoi Cng ty s pht sinh chi ph bn hng. Chi ph bn hng ti Cng ty bao gm: Chi ph v lng phi tr cho nhn vin bn hng, chi ph khu hao TSC, chi ph dch v mua ngoi ( in, nc, vn chuyn, thu bc vc ), chi ph bng tin khc trong qu trnh tiu th. Chng t k ton s dng: - Phiu chi, u nhim chi. - Ho n bn hng. - Hp ng dch v mua ngoi, giy tm ng, cc chng t lin quan. Ti khon s dng: hch ton chi ph bn hng, k ton s dng TK 641 - Chi ph bn hng, ngoi ra k ton cn s dng cc TK lin quan: TK 111, TK 112, TK 152.... Trnh t hch ton: Hng ngy khi c nghip v kinh t pht sinh lin quan n cc chi ph bn hng k ton cn c vo phiu xut kho vt t ( nguyn liu, vt liu ) v cc chng t gc c lin quan khc nh: Phiu thu, phiu chi....cp nht vo cc phn h k ton c lin quan trn my tnh. Cui thng k ton tng hp s liu trn TK 641 ( pht sinh N ) ri thc hin bt ton kho s, kt chuyn chi ph Cng ty sang TK 911.

TRNH BCH THU

85

Lp: K3KTTHA



TK 334 Tin lng nhn vin Bn hng TK 214 Khu hao TSC TK 152.1 Nguyn vt liu

TK 641

TK911

K/C CPBH xc nh kt qu

TK 111 Dch v mua ngoi Cc chi ph khc

S 20 : K ton chi ph bn hng ti Cng ty

TRNH BCH THU

86

Lp: K3KTTHA



Biu s 35 CNG TY C PHN MA NG LAM SN VN PHNG CNG TY S CI TI KHON 64110100 TIN LNG CHO B PHN BN HNG T ngy 01/03/2010 n 31/03/2010 TV : ngChng t Ngy 14/03 S VP03/1020/03 141-16 VP03/1031/03 141-21 VP03/1031/03 141-36 VP03/1031/3 141-43 VP03/1031/03 334-04 KC Din gii TK ng i S tin N C

S d u k Hon ng tin n ca 14100000 t ngy 21/02/2010 n 28/02/2010 Hon ng tin n ca 14100000 t ngy 21/02/2010 n 28/02/2010 Hon ng tin n ca 14100000 t ngy 21/02/2010 n 28/02/2010 Hon ng tin n ca 14100000 t ngy 21/02/2010 n 28/02/2010 Trch tin lng 33400000 927.583.378,75 4.265.000 4.580.000 4.628.000 3.712.000

T3/10- BPBH Tin lng nhn vin bn hng Cng pht sinh D cui k 91100000

944.768.378,75 944.768.378,75 944.768.378,75


TRNH BCH THU

87

Lp: K3KTTHA



2.6.3.2 Chi ph qun l doanh nghip Chi ph qun l ca Cng ty bao gm: - Chi ph nhn vin qun l - Chi ph vt liu qun l - Chi ph dng vn phng - Chi ph khu hao TSC - Chi ph dch v mua ngoi - Chi ph bng tin khc Chng t k ton s dng: - Phiu chi, u nhim chi. - Ho n. - Hp ng dch v mua ngoi, giy tm ng, cc chng t lin quan. Ti khon s dng: hch ton chi ph qun l, k ton s dng TK 642 - Chi ph qun l doanh nghip, ngoi ra k ton cn s dng cc TK lin quan: TK 111, TK 112..... Trnh t hch ton: Hng ngy khi c nghip v kinh t pht sinh lin quan n cc chi ph qun l k ton cn c vo phiu xut kho vt t ( nguyn liu, vt liu ), bng phn b khu hao TSC v cc chng t gc c lin quan khc nh: Phiu thu, phiu chi....cp nht vo cc phn h k ton c lin quan trn my tnh. Cui thng k ton tng hp s liu trn TK 642 ( pht sinh N ) ri thc hin bt ton kho s, kt chuyn chi ph Cng ty sang TK 911.

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TK 334

TK 642

TK 911

Tin lng cho nhn vin qun l K/C CPQL xc nh kt qu

TK 241 Khu hao TSC

TK 153 Chi ph vt liu, CCDC

TK 111, 112 Dch v mua ngoi

S 21 : K ton chi ph qun l ti C ng ty

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BO CO THC TP TT NGHIP Biu s 36 CNG TY C PHN MA NG LAM SN VN PHNG CNG TY


S CI TI KHON 64270200 BO CH, TEM TH T ngy 01/03/2010 n 31/03/2010 VT : ng Chng t Ngy S VP-03/10LS002 VP-03/10LS006 VP-03/10TT-22 VP-03/10TT-22 VP-03/10TT-110 VP-03/10TT-126 VP-03/10TT-148 VP-03/10TT-148 KC Din gii S d u k 03/03 03/03 06/03 06/03 21/03 27/03 31/03 31/03 31/03 Thanh ton tin mua bo tt Chuyn tr tin mua bo tt 11210700 140.000 TK ng i S tin N C

11210700 15.400.000

Thanh ton tin gi ti liu 11110000 135.021 v tem th - TH Thanh ton tin gi ti liu 11110000 v tem th - TH Thanh ton ph EMS gi 11110000 mu phn tch CL Thanh ton ti n gi ti liu 11110000

338.913 395.932 148.273 192.301 445.445 24.555.895 24.555.895 24.555.895

Thanh ton tin gi ti liu 11110000 v tem th Thanh ton tin gi ti liu 11110000 v tem th Chi ph bo ch, tem th 91100000 phc v qun l Cng pht sinh D cui k ( Ngun: Phng k ton - ti chnh )

2.6.3.3 K ton doanh thu ti chnh v chi ph ti chnh Doanh thu ti chnh: Doanh thu ti chnh ti Cng ty bao gm cc khon nh: Li xut tin gi ngn hng.Trong thng 1 li sut tin gi ngn hng

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ca Cng ty ti ngn hng Cng Thng, v ngn hng Qun i, ngn hng Nng nghip khu vc Lam Sn,.;thu nhp t cc khon u t khc Cng ty theo di doanh thu ti chnh trn s chi tit cho tng i tng.

Biu s 37 CNG TY C PHN MA NG LAM SN VN PHNG CNG TYTRNH BCH THU Lp: K3KTTHA

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S CHI TIT TI KHON 51500200 LI TIN GI T ngy 01/03/2010 n 31/03/2010 VT : ng Chng t Ngy S // Din gii TK i S tin N ng C

S d u k TT HTG s VP24/2009/HD11210700 07/03 03/10SCB-LSC s tin SCB003 10 t /c d thu li TG VPk hn 8T ca 03/10- H 06/2009/SCB 13880700 11/03 138qu IV/09 ( 10t; DT01 7,90%/nm) do tt ton .. Nhp li tin gi VPKKH thng 11210400 31/03 03/1003/2010 NH K TCB001 Thng TH . .Cng pht sinh D cui k

19.833.333

515.694.445

33.626

1925.161.112

1.170.544.436 245.383.324

Ngy thng nm Ngi lp biu (K, h tn ) K ton trng Tng gim c (K, h tn ) (K, h tn, ng du) ( Ngun: Phng Ti chnh - K ton )

Chi ph hot ng ti chnh: Chi ph ti chnh ca Cng ty bao gm: Tr li tin vay ngn hn, trung hn...Cng ty theo di chi ph ti chnh trn cc s chi tit cho tng i tng. Biu s 38TRNH BCH THU Lp: K3KTTHA

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CNG TY C PHN MA NG LAM SN VN PHNG CNG TY S CHI TIT TI KHON 63500100 LI VAY NGN HNG T ngy 01/03/2010 n 31/03/2010 Loi tin: VN Chng t Ngy 31/03/2010 S LAI Din gii TK i ng N S tin C

S d u k Trch tin li vay Ngn 11210100 hng thng 03/2010

204.924.993 204.924.993 204.924.993

Cng pht sinh D cui k

Ngy thng nm Ngi lp biu (K, h tn ) K ton trng Tng gim c (K, h tn ) (K, h tn, ng du) ( Ngun: Phng Ti chnh - K ton )

2.6.3.4 Xc nh kt qu sn xut kinh doanh * Phng php xc nh kt qu kinh doanh: Li (l) thun = Li (l) gp + Thu ti chnh Chi ti chnh Chi ph BH Chi ph QL

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Li (l) gp

= Doanh

Doanh thu thun - Gi vn hng bn Chit khu thng mi Gim gi hng bn -

Doanh thu thun =

thu bn hng

Hng bn b tr li

Thu TT B, Thu GTGT , thu xut khu

Tuy nhin Cng ty CP Ma ng Lam Sn sn phm tiu thu khng c chit khu thng mi, hng bn tr li hay gim gi hng bn. Cng ty li tnh thu theo phng php khu tr thu. Nn: Doanh thu thun = Doanh thu bn hng. Cui thng k ton tng hp s liu trn cc TK 511, TK 512, TK 632, TK 642, TK 641 ri thc hin bt ton kho s ln s ci TK 911. Sau my tnh s t tng hp kt qu tiu th v s lng, doanh thu, gi vn, chi ph qun l Cng ty trong thng. 2.7 T chc k ton cc phn hnh khc 2.7.1 T chc k ton thanh ton 2.7.1.1 K ton cc khon phi thu TK s dng TK131: Phi thu ca khch hng ngoi ra s dng TK 141, 1388 Chng t s dng: - Phiu xut kho, ho n kim phiu xut kho - Ho n GTGT - Phiu thu, giy bo c - Cc chng t c lin quan Trnh t hch ton chi tit: Hng ngy, khi pht sinh cc nghip v lin quan n cc khon phi thu trn c s Ho n GTGT, phiu xut kho, k ton nh khon, nhp d liu vo my vi tnh, sau my s t ng phn b n s chi tit thanh ton vi ngi mua TK 131, s nht k c bit, s ci.

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K ton tng hp cc khon phi thu:

Biu s 39 CNG TY C PHN MA NG LAM SN VN PHNG CNG TY S CHI TIT THANH TON VI NGI MUA CNG TY CP CH BIN KINH MIN BCTRNH BCH THU Lp: K3KTTHA

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T ngy 01/03/2010 n 31/03/2010 VT : ng Chng t Ngy S // 02/03 VP03/10511-01 02/03 VP03/10333-1 Cng pht sinh D cui k ( Ngun: Phng T i chnh - K ton ) 42.050.000 172.050.768 Thu GTGT Din gii TK ng i S tin N 130.000.768 38.227.280 C

S d u k Cng ty CP ch bin 51100000 Kinh Min Bc Mua ng vng tinh khit 33311000

3.822.720

2.7.1.2 K ton cc khon phi tr TK s dng TK331: Phi tr cho ngi bn, ngoi ra s dng TK 111,141,1388 Chng t s dng: - Phiu nhp kho, ho n nhp hng, mua hng - Phiu kim nghim kho, giy bo gi.... - Cc chng t c lin quan Trnh t hch ton chi tit: Hng ngy, khi pht sinh cc nghip v lin quan n cc khon phi tr trn c s Ho n GTGT, phiu nhp kho, kTRNH BCH THU 96 Lp: K3KTTHA



ton nh khon, nhp d liu vo my vi tnh, sau my s t ng phn b n s chi tit thanh ton vi ngi bn TK 331, s nht k c bit, s ci. Biu s 40 n v : Cng ty CP Ma ng Lam Sn a ch : TT Lam Sn - Th Xun Thanh Ho S CHI TIT THANH TON VI NGI BN CNG TY TN LP AUSTNAM T ngy 01/03/2010 n 31/03/2010 VT : ngChng t Ngy // 16/03/2010 16/03/2010 S S d u k VP-03/10153-12 VP-03/10133-26 Nhp tn tm Thu VAT 10% Cng pht sinh D cui k 15300000 13310000 123.050.000 12.305.000 135.355.000 TK i ng N C S tin

Din gii

( Ngun: Phng k ton - ti chnh ) 2.7.1.3 K ton tm ng TK s dng:TK141: Tm ng, ngoi ra s dng TK 111, 1388 Chng t s dng: - Giy xin tm ng - Phiu chi - Cc chng t c lin quan Trnh t hch ton chi tit: Hng ngy, khi pht sinh cc nghip v lin quan n cc khon tm ng trn c s Giy xin tm ng, k ton nh khon, nhp d liu vo my vi tnh, sau my s t ng phn b n s chi tit TK 14100000, s ci.

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V d : Ngy 2 thng 3 Nguyn Vn Thng ngh tm ng tin i th nghim mu u.

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Biu s 41 LASUCO BM TV 003 GIY NGH TM NG Sot xt ln : 1 Ng y : 01/01/2003

KNH GI : - Tng gim c Cng ty - K ton trng - Th trng n v Tn ti l: Nguyn Vn Thng a ch: Nh my ng s 1 Xin tm ng s tin: 10.000.000 Bng ch: Mi triu ng chn ./. Mc ch s d ng: i th nghim mu u. ngh c nhn tin mt ( hoc chuyn khon) Tn n v hng : Ti khon s : .. Ti ngn hng Thi hn hon ng vo ngy 25 thng5 nm 2010 bng chng t hoc tin mt. Ngy 02 thng 03 nm 2010 Th trng n v Ngi ngh

Tng gim c (K, h tn)

K ton trng (K, h tn)

K ton kim tra (K, h tn)

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2.7.1.4. K ton ph thu phi tr khc 2.7.1.4.1. K ton phi thu khc theo di cc khon phi thu khng mang tnh cht trao i mua bn nh thu do chi h Cng ty. K ton Cng ty s dng TK 138 "phi thu khc" Nghip v ch yu pht sinh l cc khon phn xng phi thu t Cng ty do chi h tin,cc khon phi thu v bi thng vt cht do c nhn,tp th gy ra,cc khon cho vay cho mn c tnh cht tm thi khng ly li,cc khon tin li, c tc t hot ng u t ti chnh. Chng t v s sch s dng: - Hp ng kinh t - Bin bn kim k TSC - Bin bn kim k vt t hng ha - Cc chng t khc - S chi tit cc khon phi thu khc - S ci ti khon 138 2.7.1.4.2. K ton phi tr khc theo di cc khon phi tr, phi np khc khng mang tnh cht trao i mua bn nh cc khon bo him, KPC phi np, phi tr tin bi dng phc hi sc kho cho cng nhn. K ton s dng TK 338 "phi tr, phi np khc" hch ton. Cng ty c m cc ti khon chi tit ca ti khon ny gm: TK 3382 : KPC (Chi tit cho tng n v ) TK 3383 : BHXH (Chi tit cho tng n v ) TK 3384 : BHYT (Chi tit cho tng n v ) TK 3388 : Phi tr phi np khc (Chi tit cho tng n v ) Chng t v s sch s dng: - S chi tit ti khon phi tr - Bin bn kim k TSCTRNH BCH THU 100 Lp: K3KTTHA



- Bin bn kim k vt t hng ha - Cc chng t khc - S chi tit ti khon - S ci ti khon 338 2.7.1.5. K ton thanh ton vi nh nc Cc khon phi tr cho Nh nc l cc khon n pht sinh trong quan h thanh ton gia Cng ty v Nh nc nh thu, ph, l ph v cc khon phi np Nh nc theo lut nh v kp thi phn nh vo s k ton s thu phi np. K ton s dng TK 333 "Thu v cc khon phi np Nh nc" v TK 133 "Thu GTGT c khu tr" hch ton.. TK 333 c m thnh cc TK chi tit sau: - TK 33310000 : Thu GTGT phi np - TK 33311000 : Thu GTGT u ra - TK 33350000 : Thu thu nhp c nhn - TK 33370000 : Thu nh t, tin thu t - TK 33380000 : Cc loi thu khc - TK 33390000 : Ph, l ph, cc khon phi np khc TK 133 m chi tit theo quy nh ca B Ti Chnh cho ti khon 13310000 (thu GTGT ca hng ho dch v c khu tr). Chng t v s sch s dng: - Ho n GTGT - Cc chng t khc c lin quan - S chi tit TK 133, 333 - Bng k hng ho mua vo - T khai thu GTGT - S chi tit thu GTGT c hon li - S ci cc ti khon 133, 333 Hng thng, k ton cn c vo bng k thu phi np np thu.TRNH BCH THU 101 Lp: K3KTTHA



2.7.2 T chc k ton vn bng tin 2.7.2.1 K ton tin mt K ton chi tit tin mt ti qu Chng t s dng: Nh my s dng y h thng chng t k ton tin mt theo quy nh ca B ti chnh. C th l: - Phiu thu - phiu chi - Bin lai thu tin - U nhim thu - u nhim chi - V cc chng t c lin quan khc...... Ti khon s dng: hch ton chi tit qu tin mt

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