Thai s6: IQD-GTTN - qlvb.tisco.com.vnqlvb.tisco.com.vn/UserFiles/VANTHU/vanban/3973_903QD_0001.pdf · thea tr~ng thai ho~t dQngtieu chu~n ban d~ud@duy tri ho~t dQngbinh thuemg cua

TONG CONG TY THEP VIBT NAM -CTCPCONG TV CO PHAN

GANG THEP THAI NGUYEN

CONG HOA XA HOI CHU NGHiA VI:E:TNAMDQ<;l~p - Tl}'do - H~nh phuc

s6: g03 IQD-GTTNThaiNguyen, ngaY22 thang 7 ndm 2016

QUYETDINHV~ vi~c djnh rmrc chi phi v~t li~u, phl}.tung thay th~ thuo'ng xuyen

TONG GIA.M DOC CONG TY CO PHAN GANG THEP THAI NGUYEN

Can cir Dieu l¢ t6 chirc va hoat dong cua Cong ty C6 phan Gang thep Thai Nguyen;

Can cir k~ hoach san xu~t kinh doanh cua Cong ty C6 phan Gang thep ThaiNguyen;

Can cir To trinh s6 24/TTr-QLTB ngay 0616/2016 cua cac"ph'bng chirc nangvS viec thuc hien dinh rmrc chi phi v~t lieu, phu tung thay thS thuong'xuyen;

Xet dS nghi cua cac ong KS toan tnrong Cong ty va Truong phongTK&QLTB,

QUYET DINH:

Di~u 1. Nay ban hanh kern thea Quyet dinh nay: "Quy dinh vS dinh mire chiphi vat lieu, phu tung thay thS thuong xuyen" cho cac dan vi trong Cong ty.

I>i~u 2. Cac dinh mire chi phi thea Quy dinh nay diroc ap dung lam ca sa dSl~p kS hoach san xu~t kinh doanh, kS hoach sua chua TSCD; xac dinh gia thanh k~hoach va xet duy¢t gia thanh thvc hi¢n tung kyo

Cac dan vi phai chu dQng din d6i chi phi dS ph\lc V\l kS ho~ch san xu~t tungthang/quy cho phu hqp, dam bao hi¢u qua cua san xu~t kinh doanh.

Di~u 3. QuySt dinh nay co hi¢u Ivc kS tu ngay 01/7/2016.

I>i~u 4. Cac ong Truang cac phong chuc nang, Giam d6c cac dan vi trongCong ty chiu trach nhi¢m thi hanh QuySt dinh nay.!.

NO'inhan:- Nlm disu 4;- TGD, cae P.TGD;- BKS;- Luu VT, P.TK~ (L 20~

Hoang NgQC Di~p

TONG CONG TY THEP VIET NAM -CTCPCONG TY CO PHAN

GANG THEP THAI NGUYEN

CONG HOA xA HOI CUU NGHiA VIET NAM. -. .DQc l~p - T., do - H~nh phuc

QUY DJNH VE DJNH MUC CHI PHiV~ T LI'¢U, PHT) TUNG THA Y THE THUONG XUYEN

(Ban hanh kern theo Quyet djnh s8 g031 QD-GTTN ngay 227/2016)

Di~u 1. Pham vi di~u chinh va d8i tU'Q'ngap dung

1. Pham vi dieu chinh: Van ban nay quy dinh vS viec ap dung dinh rmrc chiphi v~t lieu, phu tung thay the thirong xuyen trong san xu~t kinh doanh; huang d~ncac heat dong sira chua thirong xuyen TSCI), hach toan k~ toan va xet duyet thuchien gia thanh cho cac dan vi san xu~t trong Cong ty cb phan Gang thep ThaiNguyen.

2. D6i tuong ap dung la cac chi nhanh, phong ban thuoc Cong ty cb phanGang thep Thai Nguyen.

f)i~u 2. Ghii thich tir ngfr:

1. Chi phi v~t lieu, phu tung thay th~ thuong xuyen, gorn:

- Chi phi v~t lieu thay th~ dung cho sua chua TSCD: La nhtrng chi phi v~t tir,phu tung thay th~ dung cho sua chua, bao duong may moe thiet bi, phuong tien vantai, nha cira v~t ki~n truc ... thea dinh ky ho~c dQt xu~t nh~m khoi ph\1c l~i nang Ivcthea tr~ng thai ho~t dQng tieu chu~n ban d~u d@duy tri ho~t dQng binh thuemg cuaTSCD (khi chua c~n sua chua Ion).

- Chi phi sua chua thue ngoai: Bao g6m cac chi phi (dich V\1,nhan cong, v~tli~u) thue dan vi nQi bQ Cong ty ho~c thue ngoai Cong ty thvc hi~n sua chua, baoduang TSCf), cong cv d\1ng C\1thuQc dan vi quan ly va su d\1ng (ngoai sua chuaIon).

- Chi phi v~t li~u phV dung chung: La chi phi cho nhUng v~t li~u thay th~thucmg xuyen vai m\1c dich d@duy tri cac ho~t dQng phvc V\l san xu~t kinh doanhnhung co th@dung chung cho nhiSu bQphan (phan xuemg, tb, dQi san xu~t ...) khacnhau, khong g~n vai cac d6i tugng la tai san c6 dinh hi~n dang su dVng cua dan vi.Chi phi nay khong bao g6m cac v~t li~u phv dff dugc tinh trong chi tieu kinh t~ k9thu~t cua dan vi.

(Nhfmg chi phi khac truo'c day hgch toan la chi phi vg,t li¢u dung chung dU(lccoi la chi phi vg,t li¢u, ph1/-tung thay thi thuang xuyen trong quy dtnh nay)

2. Dinh muc chi phi v~t li~u, ph\1 tung thay th~ thucmg xuyen (sau day gQi t~tla dinh muc): La chi phi c~n thi~t (ngoai chi phi sua chua Ian; cai t~o; d~u tu, mua

sam trang bi moi) tinh cho mot dan vi san pham san xuat chinh. Truong hop dun vico nhiSu loai san pham, dich V\}khac nhau thi se quy d6i vS mot loai san pham hoacdich vu dS xac dinh,

f)i~u 3. CO' sO'xay dung dinh mire

1. Dinh mire diroc xay dung tren co sa:

- Dac diem cua day chuyen, may moe thiet bi cua dan vi;

- Chi phi V?t lieu, phu tung thay thS thuong xuyen dtl thirc hien binh quan cuanhimg ky lien kS tnroc do tren mot dan vi san pham, dich V\}cua dan vi

- KS hoach san luong san xuat cua dan vi trong ky (nam) kS tiep.

2. Dinh mire se duoc xem xet, diSu chinh lai cho phu hop voi thirc tS trongcac tnrong hop:

- Khi gia ca V?t tu, phu tung, dich V\}co sir bien dong manh ho?c chinh sachcua Nha nuac thay d6i co anh huang dSn chi phi, gia thanh kS hO(;lch.

- Khi kS hO(;lchsan xu~t kinh doanh co Sll thay d6i do diSu ki~n khach quannhu ngung san xu~t dai ngay ho?c phai sua chua, cai t(;lOthiSt bi thea yeu c~u.

- Khi thay d6i thiSt bi, cong ngh~ cua day chuySn san xu~t.

TruOng hqp Sll c6 thiSt bi, cong ngh~ do nguyen nhan khach quan rna chi phisua chua kh~c ph\}c qua Ian lam vuQ"tgia thanh kS hO(;lchthi Cong ty se xem xet khixet duy~t gia thanh thllc hi~n cua dan vi.

f)i~u 4. Quan ly, Slf d\lng chi phi thU'irng xuyen

- Dinh muc giao cho cac dan vi duqc tinh cho ky thllc hi~n la m9t nam (B~td~u tu' III va kSt thuc 31/12 hang nam). Do V?y hang thang/quy dan vi phai can cuvao kS hO(;lchsan xu~t, dinh muc v6n luu d9ng va tinh tr(;lngcua may moc thiSt bi dSchu d9ng can d6i Slrd\lng chi phi V?t li~u, ph\} tung thay thS thuOng xuyen cho phuh9'P, dam bao nguyen t~c gia thanh thllC hi~n khong vuQ"tgia thanh kS hO(;lchCongty giao, san xu~t kinh doanh co hi~u qua.

- Dinh ky hang thang/quy ho?c d9t xu~t, Cong ty se kiSm tra vi~c quan ly vasu d\lng chi phi V?t li~u, ph\l tung thay thS thuOng xuyen cua dan vi. Gia tri thllChi~n se duqc t6ng hqp, xem xet danh gia hi~u qua trong ky thllc hi~n va ca nam.NSu ca nam dan vi thllC hi~n co tiSt ki~m so vai dinh muc lam giam gia thanh sanxu~t thi se duqc huang quySn lqi thea quy chS xet duy~t gia thanh va nguqc l(;li.

f)i~u 5. Phan c~p v~ sua chfra thU'irng xuyen TSCf)

Dan vi duqc chu d9ng va chiu trach nhi~m thllC hi~n toan b9 cac thu t\lC suachua thucmg xuyen TSCD thea lUlltrinh neu trong Quy dinh vS sua chua TSCD cuaCong ty C6 ph~n Gang thep Thai Nguyen (ban himh thea Quyit atnh s6 1296/QD-

GTTN ngay 3111212015), Cong ty chi kiem duyet h6 sa d6i voi nhimg tnrong hop

~0015-.z'}T)HAt-.THl;UYEN~~~

sau:_Thu tuc Iva chon nha thau sua chua hang muc co gia tri tren 100 trieu dong;

_Phuong an, dir toan, quyet toan cac hang muc thirc hien thea yeu cau cua Congty (c6 Van ban giao nhiem vu rieng).

Di~u 6. Quy dinh v~ hach toan chi phi

1. Chi phi sua chua thuong xuyen TSCD (Chi phi v~t lieu thay the; chi phi suachua TSCf) thue ngoai):

_ Chi phi sua chua thuong xuyen phai duoc thea doi va hach toan cho tirng d6ituong la TSCD cu thS co ten trong s6 tai san cua dan vi (kS ca TSCD dll kh~u haohSt nhirng v~n con heat dong phuc vu san xu~t kinh doanh).

_ Chi phi sua chua thirong xuyen duoc hach toan vao chi phi san xuat kinh doanhngay trong ky. Truong hop gia tri quyet toan hang muc sua chua cho 01 l~n suachua co gia tri Ian; hoac v~t tu, ph\l tung dung cho sua chua co gia tri lan, chu kythay thS dai thi cho phep hc;tchtoan phan b6 trong nhiSu ky cho hqp ly nhung phaibao cao va duQ'CC6ng ty d6ng y mai duQ'cthvc hi~n.

2. Chi phi v~t li~u ph\l dung chung; chi phi sua chua, bao duang c6ng C\ld\lng C\lthue ngoai phai duQ'chc;tchtoan vao kSt qua san xu~t kinh doanh ngay trong ky

,san xuat.

Di~u 7. Trach nhi~m va quy~n h~n cua dO'nvi1. Dan vi chiu trach nhi~m toan bQvS quan ly, su d\lng va hc;tchtoan chi phi v~t

li~u, ph\l tung thay thS thuang xuyen dam bao dung cac quy dinh cua phaplu~t va C6ng ty

2. Hang quy l~p bao cao thvc hi~n chi phi v~t li~u, ph\l tung thay thS thuemgxuyen gui cac phong chuc nang C6ng ty dS kiSm tra, giarn sat.

3. DuQ'c tv chu trong su d\lng ngu6n v6n chi phi v~t li~u, ph\l tung thay thSthuang xuyen dS thvc hi~n cac hoc;ttdQng nh~m darn bao san xu~t kinh doanh

co hi~u qua.

4. KiSn nghi, yeu c~u diSu chinh dinh muc chi phi cho phu hqp vai diSu ki~n san

xu~t kinh doanh cua dan vi·

Di~u 8. Trach nhi~m cua cac phong chuc nang

1. Tinh toan, xac dinh dinh muc hang nam cho phu hqp vai diSu ki~n san xu~tkinh doanh chung va cua tung dan vi.,

2. Huang d~n t6 chuc th1Jc hi~n, dinh ky ho~c dQt xu~t kiSrn tra, danh gia vi~cthvc hi~n tc;ticac dan vi. kip thai co S1JdiSu chinh, sua d6i, b6 sung.

I>i~u 9. T6 clurc thuc hi~n

- Quy dinh nay co hieu hrc kS tir ngay 01/7/2016

_ Cac quy dinh vS sua chua TSCD tnroc day trai voi Quy dinh nay thi thuc

hien then Quy dinh nay.

- Cac phong chirc nang Cong ty va cac don vi san xu~t chiu trach nhiem thuchien quy dinh nay. Trong qua trinh thuc hien, n@uco nhirng diem chua phu hQ"Pkipthai bao cao Tfmg Giam d6c dS b6 sung, sua d6i cho phu hQ"P.I.

Hoang Ng9c Difp

~F.,.l

N

TONG CONG TY THEP VIET NAM -CTCPCONG TY CO PH AN

GANG THEP THAI NGUYEN

CONG HOA xA HOI CHU NGHIA VI.E:TNAMD{}cI~p - T1}'do - H~nh phuc

Ph\}.luc 1BANG TINH QUY DOl SAN LUQNG

A.p dung d~ tinh dinh nurc chi phi v~t li~u, phu tung thay th~ thuong xuyen(Ban hanh kern theo Quy~t djnh s6 9'0 3 IQD-CTTN ngay 227/2016)

I.Me) than Phfin M~

S? 1 ? ..an uoug san xuat

Hfim Via Cach tinh San IU'Q'Dgquy Ghi chtiThan Than d6i10 kep + ?

may cam 3tuyen

KthHL, KthM KtJ,yK la he s6 thu

HL M VK T Sl.qd = T + HL *KthHL + h6i than s~u tuyen cuoathanM*KthM + VK*KthVK khai thac ham 16, than may va

than via kep

II. Xi nghi~p Nang hrgng

San hrong san xufit Cach tinh San Iu'gng quy Ghi chuDi~n Ninrc A d8inang CN Oxy

ZnJZd = 1500/476U N 0 SLqd = D + N*Zn/Zd + O*ZJZd Zo/Zd = 2050/476

(Tinh thea gia c6 dinh 1994)

III. Xi nghiep V~n tai DU'o'ng s~t

San IU'Q'ngv~n chuyen each tinh San hrongquy d8i Ghi clni

Tall thoi Tall d6n

T D SLqd = T +D*Zd/Zt Zd/Zt= 567/223(Tinh thea gia c6 dinh 1994)

TONG CONG TY THEP VIET NAM -CTCPCONG TY CO PH AN

GANG THEP THAI NGUYEN

CQNG HOA xA HQI em. NGHiA VItT NAMDQc l~p - Tl}'do - H~nh phuc

Phu Il}c 2DJNH MUC CHI PHi

V~T Ll¢U, PHt) TUNG THAY THE THUONG XUYEN(Ban hanh kern theo Quyet dinh s89031 QD-GTTN ngaY22/7/2016)

Ap dung cho 6 thang cu8i nam 2016

TT Ten don vi San phamDO'nvi Djnh Ghitinh mire chu

1 Nha may Luyen Gang Gang 16cao DIT~n 52.984

2 Nha may Luyen thep Luu Xa Ph6iduc DIT~n 51.658

3 Nha may Can thep Luu Xa Thep can D/T~n 45.205

4Nha may Can thep Thai

Thep can D/T~n 66.241Nguyen

5 Nha may c6c hoac6c luyen

D/T~n 27.993kim

6 M6 than Ph~n MSThan tuyen

D/T~n 71.939(quy d6i)

7 M6 s~t Trai Cau Quang s~t DIT~n 44.056

8 M6 s~t TiSn B<) Quang s~t D/T~n 8.866

9 Xi nghiep Nang hrongDien nang D/Kwh 4,38(quy d6i)

Hang hoa van10 Xi nghiep Van tai Duong s~t chuyen tau DIT.Km 288

thoi (quy d6i)