MC LC LI NI U ............................................................................................................... 5 PHN 1: GII THIU TNG QUAN V CNG TY .............................................. 7 IN THOI H NI 1 ............................................................................................... 7 I. GII THIU V CNG TY. ..................................................................................................................

7 1. Tn gi v thng tin lin h. ................................................................................. 7 2. Chc nng v nhim v ca Cng ty. ................................................................... 7 3. Cc sn phm dch v ca Cng ty.................................................................... 8 3.1. Dch v in thoi truyn thng. .................................................................... 8 3.2. Dch v ng dy thu bao s a dch v ISDN. ......................................... 9 3.3. Dch v in thoi dng th ........................................................................... 9 3.4. Dch v ng dy s khng i xng ADSL ................................................ 9 3.5. Dch v truyn s liu. ................................................................................. 10 II. LCH S HNH THNH V PHT TRIN. ............................................................................. 10 1. Giai on 1 (1986-2002) ..................................................................................... 10 2. Giai on 2 (2003-2006) ..................................................................................... 12 III. T CHC B MY QUN L. .................................................................................................... 13 IV. TNH HNH HAT NG CA CNG TY. .................... ERROR! BOOKMARK NOT DEFINED. 1. Hon thnh cc ch tiu k hoch. ........................ Error! Bookmark not defined. 1.1. Pht trin thu bao. ...................................... Error! Bookmark not defined. 1.2. Doanh thu, chi ph. ....................................... Error! Bookmark not defined. 1.3. Nng sut lao ng. ..................................... Error! Bookmark not defined. 2. Mng li vin thng............................................ Error! Bookmark not defined. 3. Kt qu cc mt cng tc. ..................................... Error! Bookmark not defined. 3.1. Hat ng chm sc khch hng, nghin cu th trng, cng tc kinh doanh tip th. ..................................................... Error! Bookmark not defined.

3.2. Cng tc o to pht trin ngun nhn lc. .............Error! Bookmark not defined. 3.3. Cng tc u t xy dng c bn. ............... Error! Bookmark not defined. 4. Nhng kh khn tn ti, nguyn nhn v phng hng gii quyt. ......... Error! Bookmark not defined. 4.1. Nhng kh khn cn tn ti v nguyn nhn. .............Error! Bookmark not defined. 4.2. Phng hng gii quyt. ............................ Error! Bookmark not defined. PHN 2: THC TRNG T CHC HCH TON K TON TI CNG TY IN THOI H NI 1. ............................ ERROR! BOOKMARK NOT DEFINED. I. MT S NHN T NH HNG N T CHC CNG TC K TON TI CNG TY ............................................................................................... ERROR! BOOKMARK NOT DEFINED. 1. nh hng ca c im sn xut kinh doanh. .... Error! Bookmark not defined. 2. nh hng ca c ch phn cp qun l ti chnh ca Bu in thnh ph cho Cng ty. ..................................................................... Error! Bookmark not defined. 2.1. Qun l vn v ti sn................................. Error! Bookmark not defined. 2.2. X l cng n v cc qu. ........................... Error! Bookmark not defined. 2.3. Qun l doanh thu ....................................... Error! Bookmark not defined. 2.4. Qun l chi ph. ............................................ Error! Bookmark not defined. 2.5.Thanh ton vi BHN. ................................. Error! Bookmark not defined. II. THC TRNG T CHC K TON TI CNG TY. .. ERROR! BOOKMARK NOT DEFINED. 1. T chc b my k ton ti Cng ty. .................... Error! Bookmark not defined. 2. T chc vn dng h thng ti khon k ton. ..... Error! Bookmark not defined. 3. T chc h thng chng t. .................................. Error! Bookmark not defined. 4. T chc hnh thc k ton. ................................... Error! Bookmark not defined. 5. T chc bo co k ton. ...................................... Error! Bookmark not defined.

6. ng dng phm mm k ton. ............................ Error! Bookmark not defined. 7. T chc cng tc kim tra k ton. ...................... Error! Bookmark not defined. III. T CHC HCH TON K TON MT S PHN HNH CH YU TI CNG TY............................................................................................... ERROR! BOOKMARK NOT DEFINED. 1. K ton vt t. ....................................................... Error! Bookmark not defined. 1.1.c im k ton vt t ti Cng ty in thoi H Ni I. Error! Bookmark not defined. 1.2. Quy trnh lun chuyn chng t. ................. Error! Bookmark not defined. 1.3. Phng php hch ton. .............................. Error! Bookmark not defined. 1.4. Quy trnh ghi s............................................ Error! Bookmark not defined. 2. K ton tin lng v cc khon phi tr theo lng. ........ Error! Bookmark not defined. 2.1. c im. ..................................................... Error! Bookmark not defined. 2.2. Quy trnh lun chuyn chng t. ................. Error! Bookmark not defined. 2.3. phng php hch ton. .............................. Error! Bookmark not defined. 2.4. Quy trnh ghi s............................................ Error! Bookmark not defined. 3.K ton doanh thu dch v vin thng v doanh thu bn hng ha. ............. Error! Bookmark not defined. 3.2.Quy trnh lun chuyn chng t. .................. Error! Bookmark not defined. 3.3.Phng php hch ton. ............................... Error! Bookmark not defined. 3.4. Quy trnh ghi s............................................ Error! Bookmark not defined. 4. K ton u t xy dng c bn. .......................... Error! Bookmark not defined. 4.1. Bo co quyt ton vn u t..................... Error! Bookmark not defined. 4.2. Quy trnh hch ton k ton TXD c bn. Error! Bookmark not defined. PHN 3: NH GI KHI QUT T CHC HCH TON K TON TI CNG TY IN THOI H NI I .......... ERROR! BOOKMARK NOT DEFINED.

I. NH GI CNG TC T CHC K TON TI CNG TY IN THOI H NI I. ........................................................................................................ ERROR! BOOKMARK NOT DEFINED. 1. T chc b my k ton. ....................................... Error! Bookmark not defined. 1.1. u im: ....................................................... Error! Bookmark not defined. 1.2. Nhc im. ................................................. Error! Bookmark not defined. 2. T chc hnh thc s k ton. ............................... Error! Bookmark not defined. 3. Vn dng h thng ti khon k ton do B ti chnh v Tp on ban hnh v phng php hch ton. ............................................ Error! Bookmark not defined. 4. T chc h thng chng t, hch ton ban u. ... Error! Bookmark not defined. 4.1. u im. ....................................................... Error! Bookmark not defined. 4.2. Nhc im. ................................................. Error! Bookmark not defined. 5. T chc lp bo co k ton. ................................ Error! Bookmark not defined. 5.1. u im. ....................................................... Error! Bookmark not defined. 5.2.Nhc im. .................................................. Error! Bookmark not defined. 6. Cng tc kim tra k ton. .................................... Error! Bookmark not defined. II. MT S GII PHP HON THIN CNG TC T CHC K TON TI CNG TY IN THOI H NI 1 .......................................... ERROR! BOOKMARK NOT DEFINED. 1. Hon thin b my k ton. ................................ Error! Bookmark not defined. 2. Hon thin phn cp qun l ti chnh v hch ton k ton ca BTP cho Cng ty. ..................................................................... Error! Bookmark not defined. 3. B sung thm bo co ni b v tng cng bo co nhanh v BHN. ... Error! Bookmark not defined. KT LUN. .................................................................... Error! Bookmark not defined. DANH MC CC T VIT TT ............. ERROR! BOOKMARK NOT DEFINED. DANH MC TI LIU THAM KHO. ... ERROR! BOOKMARK NOT DEFINED.

LI NI U
Vai tr ca ngnh Bu chnh Vin thng tr nn quan trng hn bao gi ht khi th gii ang bc vo th k 21- th k ca thng tin, ca nn kinh t tri thc. .Khi hi nhp WTO, doanh nghip vin thng Vit Nam c thm c hi tip cn cc cng ngh tin tin, cc kinh nghim qun l kinh doanh trn th gii v c th sc trn u trng quc t, mt sn chi rng, bnh ng hn. iu ny cng ng ngha vi vic cc doanh nghip cng phi chu thm sc p cnh tranh kh ln khng ch gia cc doanh nghip vin thng Vit Nam m cn vi cc tp on vin thng ln trn th gii. Khi , khng ch phi cnh tranh v th trng cng ngh v khch hng m c gi cc, ngun nhn lc... c bit l cc chiu thc kinh doanh - vn hiu qu em li v nhng vn v c cu t chc b my. Thnh lp nm 2003 trn c s t chc li B my ca Bu in H Ni, Cng ty in thoi H Ni 1 trc thuc Bu in thnh ph H Ni v Tp on Bu chnh vin thng Vit nam, c nhiu c gng v n lc, nng cao kh nng cnh tranh, tip tc ng vng v pht trin, l mt trong nhng cng ty hng u trong lnh vc cung cp dch v in thoi c nh v Internet bng thng rng trn a bn thnh ph H Ni. Nm 2007, Cng ty in thoi H Ni 1 s tip tc i mi theo chin lc pht trin ca Bu in H Ni, v tp on Bu chnh vin thng Vit Nam, nng cao nng lc cnh tranh, nm bt nhng c hi v vt qua thch thc khi t nc ngy cng hi nhp su v rng hn vo nn thng mi ton cu.

Sau hn hai thng thc tp ti Cng ty in thoi H Ni 1, cng vi s hng dn dn v ch bo tn tnh ca thy gio hng dn v ca cc cn b trong cng ty c bit l cc nhn vin phng ti chnh-k ton, em rt ra nhiu kin thc cng nh kinh nghim thc t b ch b sung cho nhng kin thc hc trong gn 4 nm qua. Nh m em c th hon thnh c bo co thc tp tng hp v t chc hat ng ca Cng ty cng nh b my k ton. Bo co gm ba phn chnh: Phn I: Khi qut v nhng c im t chc qun l cng nh hat ng kinh doanh ca Cng ty in thoi H Ni 1. Phn II: Thc trng t chc k ton ti Cng ty in thoi H Ni 1. Phn III: Nhn xt khi qut v t chc k ton ti Cng ty in thoi H Ni 1. Em xin chn thnh cm n thy gio TS. Trn Qu Lin cng cc cn b trong phng k ton Cng ty in thoi H Ni 1, c bit Ph phng Ti Chnh- K ton ph trch ch , ch Nguyn Mai Hng- ngi hng dn thc tp ti Cng ty in thoi H Ni 1- gip em hon thnh Bo co ny.

PHN 1: GII THIU TNG QUAN V CNG TY IN THOI H NI 1

I. GII THIU V CNG TY. 1. Tn gi v thng tin lin h. + Tn cng ty : CNG TY IN THOI H NI 1

+ Tn giao dch i ngoi : HANOI TELEPHONE COMPANY 1 + Tr s chnh : 811 ng Gii Phng, Qun Hai B Trng, H Ni. + + + in thoi Fax : 84.4.6646464 : 84.4.6645678

Cc im giao dch chnh ca Cng ty: 27 Hng Hnh. 22 Ca ng. 183 i La. 171 Mai Hc .

2. Chc nng v nhim v ca Cng ty.

Theo quyt nh s 532/Q-TCCB ca Tng Gim c Tng Cng ty BCVT Vit Nam ngy ngy 04/03/2003 v vic thnh lp cng ty in thoi H Ni 1 thuc Bu in thnh ph H Ni, Cng ty in thoi H Ni 1 l n v kinh t trc thuc, hch ton ph thuc Bu in thnh ph H Ni, hat ng chuyn ngnh vin thng, c chc nng sn xut kinh doanh phc v trn cc lnh vc: Ch qun kinh doanh dch v in thoi v cc dch v vin thng khc trn mng in thoi c nh do Cng ty cung cp trn a bn cc qun: Hon Kim, Hai B Trng; cc huyn: Gia Lm, ng Anh v Sc Sn; mt phn cc qun Ba nh, Thanh Xun, ng a, v Ty H; Qun l, vn hnh, lp t, bo dng, sa cha v khai thc mng vin thng trn a bn cc qun: Hon Kim, Hai B Trng; cc huyn: Gia Lm, ng Anh v Sc Sn; mt phn cc qun Ba nh, Thanh Xun, ng a, v Ty H; T chc phc v thng tin t xut theo yu cu ca cp y ng, Chnh quyn a phng v cp trn. Kinh doanh vt t, thit b vin thng lin quan n dch v do n v cung cp. Kinh doanh cc ngnh ngh khc khi c Tp on cho php.

3. Cc sn phm dch v ca Cng ty 3.1. Dch v in thoi truyn thng. Dch v in thoi ni ht: l dch v phc v nhu cu m thoi ca khch hng trong phm vi ton thnh ph H ni.

Dch v in thoi lin tnh: l cuc in thoi c thit lp gia mt my in thoi thuc tnh hoc thnh ph ny n mt my in thoi thuc mt tnh, hoc thnh ph khc v ngc li, thng qua mng li vin thng lin tnh. Dch v in thoi quc t: l dch v in thoi m ngi gi t quay s trn my in thoi n mt thu bao nc khc. Dch v in thoi quc t bao gm : dch v in thoi gi s, dch v in thoi tm ngi, dch v in thoi thu cc c gi (Collect Call), dch v in thoi giy mi, dch v in thoi HCD (Home Country Direct). 3.2. Dch v ng dy thu bao s a dch v ISDN. L dch v vin thng p ng c yu cu thc hin nhiu loi hnh thng tin qua mt ng truyn c cht lng v tc cao trong cng mt thi im. Dch v ny c th ng dng vo truyn hnh hi ngh, o to t xa 3.3. Dch v in thoi dng th L dch v vin thng cng cng, m bo thng tin lin lc t cc my in thoi th n cc my in thoi trong nc v ngoi nc vi phng thc dng th in thoi do khch hng mua trc ca Bu in hoc dng th tn dng, ngn phiu in t Khch hng c th mua th in thoi ti cc bu cc, i l Bu in, i l in thai thMi khi dng my s tr dn tin cc cho n ht gi tr ca th. Khch hng c th s dng th gi trong nc hoc quc t. 3.4. Dch v ng dy s khng i xng ADSL Cng ngh ADSL (ng dy thu bao bt i xng) l cng ngh truyn thng bng rng cho php truy cp vi tc cao ti Internet v mng thng tin s liu bng cch

s dng ng dy in thoi sn c, c th va truy cp Internet va gi in thoi cng lc. Hiu mt cch n gin nht, ADSL l s thay th vi tc cao cho thit b Modem hoc ISDN gip truy cp Internet vi tc cao v nhanh hn.

3.5. Dch v truyn s liu. L dch v m khch hng c yu cu lin lc qua mng vin thng gia cc i tng sau: - Gia my tnh vi my tnh; - Gia my tnh vi mng my tnh (mng LAN); - Gia cc my tnh vi nhau; - Gia my tnh (hoc mng my tnh) vi cc c s d liu truy tm tin tc. Dch v truyn s liu c th c thc hin qua cc mng vin thng sau: - Mng in thoi cng cng. - Mng truyn s liu chuyn mch gi. - Mng Internet. - Mng thu knh ring. - Mng truyn s liu Frame Relay/ATM.

II. LCH S HNH THNH V PHT TRIN. 1. Giai on 1 (1986-2002): Cng ty in thoi H Ni thnh lp v pht trin. Nm 1986 l nm hp i hi ng ton quc ln th VI, vi s chuyn bin mnh m ca c nc, t mt nn kinh t qun l theo c ch hnh chnh quan liu bao cp sang mt nn kinh t th trng c iu tit th i hi ca khch hng i vi thng tin in thoi ngy cng tr nn gay gt c v s lng ln cht lng. pht huy hiu qu kinh doanh ca mng li, Tng cc Bu in ra quyt nh thnh lp Cng ty in thoi H Ni trc thuc Bu in thnh ph H Ni Cng ty in thoi H Ni c nhim v ch yu l qun l, khai thc v kinh doanh mng thng tin in thoi trn a bn th H Ni. Khc vi Trung tm in thoi trc y, trong bn quy nh nhim v quyn hn, mi quan h v t chc b my ca Cng ty in thoi ln ny (ban hnh theo quyt nh s 333 ngy 14/10/1996 ca Gim c Bu in thnh ph H Ni) c nu r: Cng ty in thoi c thc hin ch hch ton kinh t trong ni b x nghip. c dng con du ring theo tin gi quan h cng tc. c m ti khon ring ti Ngn Hng. c k kt hp ng kinh t trong v ngoi x nghip theo s phn cp qun l ca Gim c. Trong qu trnh hot ng Cng ty in thoi H Ni khng ngng m rng mng li, u t thit b k thut hin i, nng cao trnh ca i ng lao ng v t c nhng thnh tch ng k Nm 1986 mi pht trin c 952 thu bao.

 Nm 1987 pht trin c 1.288 thu bao.. Nm 1991 tng s my ln ti 14.000 thu bao, p ng c 80% yu cu cn tn ti t nhiu nm nay. Nm 1992 tng s my trn mng l hn 20.000. Nm 1993 tng s thu bao l hn 40.000. n nm 1994 pht trin thm 40.000 thu bao, nng tng s thu bao trn a bn H Ni l 80.000. Nm 2002: Tng s thu bao t hn 150.000. 2. Giai on 2 (2003-2006): Cng ty in thoi H Ni 1 c thnh lp t vic chia tch Cng ty in thoi H Ni, th trng vin thng c bt u c s cnh tranh gay gt. Trong giai on ny mt lat cc s kin quan trng din ra: B BCVT c thnh lp, Php lnh BCVT c ban hnh, nhng i mi trong c ch t chc ca BHN c ph duyt v thi hnh. Theo phng n i mi qun l, khai thc, kinh doanh BCVT trn a bn thnh ph H Ni c Hi ng qun tr Tng cng ty Bu Chnh Vin thng Vit Nam ph chun (Quyt nh s 166/Q-TCCB/HQT) ngy 19/8/2002, BHN tin hnh chia tch, gii th v thnh lp nhng n v mi nhm nng cao hiu qu hat ng v p ng c nhu cu t ra trong giai on pht trin mi ca t nc hin nay. Trong bi cnh , Cng ty in thoi H Ni 1 c thnh lp ngy 04/03/2003 theo quyt nh s 532/Q-TCCB trn c s chia tch Cng ty in Thoi H Ni thnh Cng ty in Thoi H Ni 1 v Cng ty in Thoi H Ni 2.

Trong giai on va qua Cng ty c nhiu s thay i v b mt cng nh c cu t chc ph hp vi qu trnh pht trin ca ngnh, ca t nc cng nh yu cu ca thi i. Cng vi s tng trng vt bc ca nn kinh t Th vi tc tng trng hn 10% trong nhng nm gn y, nhiu doanh nghip trn pht trin mnh, i sng ca nhn dn c nng cao, ko theo nhu cu s dng cc dch v vin thng, c bit l dch v mi (di ng, internet), to iu kin cho Cng ty trong vic thc hin k hoch sn xut kinh doanh cc nhim v vin thng. Tuy nhin, hin nay Cng ty ang phi chu sc p cnh tranh rt gay gt t cc doanh nghip mi c cp php cung cp dch v vin thng: Vietel, FTP, EVNTelecom c bit l cc dch v nh Internet, in thoi VoIP, vi nhng phng thc cnh tranh ngy cng phong ph, linh hat. Xu th tip tc gim ng lat gi cc, nht l cc vin thng quc t nh hng n doanh thu ca Cng ty. Mt khc, hin tng li dng mng li ca Bu in cnh tranh khng lnh mnh, thm ch kinh doanh tri php c chiu hng gia tng, gy kh khn trong cng tc qun l mng li, kinh doanh dch v ca Cng ty. Mc d gp nhiu kh khn, nhng vi s quan tm, to iu kin ca lnh o Ngnh v Thnh ph cng vi s n lc v c gng ca lnh o v ton th CBCNV, trong nhng nm va qua Cng ty in thoi H Ni 1 hon thnh vt mc k hoch sn xut kinh doanh c giao v thc hin tt cc mc tiu, nhim v ra, nng cao kh nng cnh tranh, ng vng v pht trin. III. T CHC B MY QUN L. T chc b my ca Cng ty in thoi H Ni, theo quyt nh s 1895/Q-TCCBLTL 12/03/2003 ca Gim c BHN, gm: ng u l lnh o Cng ty gm Gim c, 3 ph gim c ph trch cc lnh vc: k thut, nghip v, kinh doanh; bn di l 7 n v phng ban chc nng v 5 n v thuc khi sn xut

Gim c cng ty: L i din php nhn ca cng ty, chu trch nhim trc Gim c BHN v trc php lut v qun l v iu hnh hot ng ca cng ty. Gim c cng ty l ngi c quyn iu hnh v qun l cao nht ca Cng ty in thoi H Ni I. Ph Gim c Cng ty: Gip Gim c Cng ty qun l v iu hnh mt s lnh vc hot ng ca Cng ty theo phn cng ca Gim c, chu trch nhim trc Gim c Cng ty v php lut v nhim v c phn cng. Phng T chc cn b- Lao ng tin lng. Tham mu gip vic cho Gim c trong cc lnh vc: Tng hp, t chc, lao ng, tin lng, ch chnh sch. Cng tc thanh tra, bo v, dn qun t v, an ton bo h lao ng, phng chng chy n. Cng tc thi ua, ng, on th. Phng qun l k thut nghip v. Tham mu, gip vic Gim c trong cc lnh vc: Qun l k thut nghip v bao gm: qun l mng li thng tin in thoi v s lng, kt cu, cht lng, trang thit b, s t chc mng li Qun l cc nghip v, dch v khai thc in thoi ang v s trin khai ti Cng ty. Qun l dn s, s liu v cc my in thoi ang hat ng, danh b in thoi trn mng ca Cng ty. Qun l cht lng mng li v qun l cht lng khai thc dch v. Tin hc , cng ngh thng tin. Qun l vic i sot cc vi n v tnh cc.

 H tr cc n v sn xut trong lnh vc k thut, nghip v; phi hp vi cc n v khc phc s c trn mng vin thng ca Cng ty. Phng ti chnh-k ton. L n v chuyn mn, nghip v c chc nng tham mu gip Gim c Cng ty qun l, iu hnh v tha lnh Gim c iu hnh cc cng tc thuc lnh vc ti chnh, k ton, hch ton kinh doanh ca Cng ty Phng TCKT c trch nhim ch tr thc hin cc nhim v sau: Tham mu cho Gim c trong vic t chc v trin khai cng tc Ti chnh-k ton trong ton Cng ty cho ph hp vi nhim v SXKD ca Cng ty theo Lut K ton, Lut thng k, cc chun mc k ton v Quy ch ti chnh ca BHN. Nghin cu cc chnh sch ti chnh, thu, cc quy nh v cng tc ti chnh k ton ca Tp on BCVT Vit Nam (Tp on) v ca BHN ng dng vo cng tc ti chnh k ton ca Cng ty. M s sch theo di ton b danh mc TSC c giao ca ton Cng ty trong qu trnh s dng v tnh hnh bin ng, tnh trng k thut, b phn qun l v s dng ti sn. nh k kt thc nm ti chnh, tin hnh kim k ton b vn, ti sn, vt t, hng ha theo hng dn ca BHN nhm xc nh v phn nh chnh xc ti sn, vt t, tin vn hin c so vi s sch k ton. Cc trng hp pht hin tha, thiu, km phm cht cn xc nh r nguyn nhn, trch nhim xut cc bin php x l trnh Gim c Cng ty v bo co BHN. Thng xuyn kim tra i chiu cng n, xc nh v phn loi cc khon n tn ng, phn tch kh nng thu hi c bin php x l thch hp.

 Hch ton y chi tit doanh thu pht sinh ca Cng ty: Doanh thu kinh doanh vin thng v doanh thu khc ng thi bo co y doanh thu v BHN xc nh doanh thu tp trung. Thc hin sot xt thanh quyt ton cc khon chi ph sn xut kinh doanh ti Cng ty m bo tnh hp l, hp l v hp php. Thc hin sot xt thanh quyt ton cc cng trnh xy dng c bn t cc ngun vnl;qun l v lu tr h s thanh quyt ton cc cng trnh. Cung cp s liu v ti chnh k ton phc v cho vic iu hnh hat ng sn xut kinh doanh, phn tch hat ng kinh t phc v cho cng tc lp v theo di thc hin k hoch. nh k tng hp bo co quyt ton ca ton Cng ty, lp bo co theo ch quy nh trnh BHN. Xy dng k hoch ti chnh, hch ton y qu phc li, khen thng t BHN, qun l v thc hin cc khon chi t cc qu ca Cng ty. Phng kinh doanh- Tip th. L n v chc nng tham mu cho Gim c trong cc lnh vc: K hoch sn xut kinh doanh. u t xy dng c bn. Sa cha ti sn c nh. Qun l nh trm, vt t, thit b. Tip th. Phng Hnh chnh- Qun tr.

L n v chc nng gip Gim c trong cc lnh vc. T chc thc hin v qun l cng tc hnh chnh. Qun l trang thit b ni tht vn phng lm vic. Qun l t. Lp k hoch trang b thit b vn phng. T chc phc v hi hp l tn v lm cng tc hnh chnh khc. T thanh kim tra. L n v chc nng gip vic cho Gim c trong cc lnh vc: Kim tra mng li thng tin lin lc. Pht hin v ng ph kp thi cc biu hin xm phm n mng li. Kim tra vic chp hnh k lut, ni quy ca cn b cng nhn vin trong cng ty. T thm nh u t. L n v chc nng gip vic cho Gim c trong cc lnh vc: Thm nh h s mua sm trang thit b u t. Thm nh u t trang thit b u t XDCB, sa cha ti sn thuc phn cp cng ty. Son tho cc quyt nh mua sm, u t, sa cha trnh Gim c cng ty ph duyt i khai thc chuyn mch-truyn dn.

L n v trc tip qun l, vn hnh khai thc v bo dng, xy lp, m rng v iu chuyn h thng thit b chuyn mch-truyn dn nhm m bo thng tin lin lc thng sut. i c in iu ha. L n v trc tip sn sut qun l cc lnh vc v thit b ngun in, iu ha nhit , cnh bo chy, bm nc v cc thit b ph tr khc.

i in thoi cng cng. L n v t chc kinh doanh khai thc dch v in thoi cng cng i l v in thoi cng cng dng th, sa cha cc thit b vin thng. i ng dng tin hc. L n v c chc nng nghin cu ng dng tin hc vo cng tc qun tr my tnh phc v sn xut kinh doanh ca cng ty. Cc i in thoi. L cc n v trc tip sn xut qun l, sa cha, bo dng, khai thc ton b h thng trang thit b k thut: tng i, mng ngoi vi.

Gim c Cc ph Gim c

Khi qun l

Khi sn xut

Phng t chc LTL

Phng Qun l KTNV

Phng KTTC

Phng KD TT

Phng HC QT

T thanh kim tra

T thm nh u t

Cc i in thai

i c in iu ha

i khai thc CMTD

i in thoi cng cng

i ng dng tin hc

i in thoi B H

i in thoi Yn ph

i in thoi Gip Bt

i in thoi Trn kht chn

i in thoi c Giang

i in thoi Tru Qu

i in thoi ng Anh

i in thoi sc sn.

S 1.1. T CHC B MY CNG TY IN THOI H NI 1

IV. TNH HNH HAT NG CA CNG TY. 1. Hon thnh cc ch tiu k hoch. 1.1. Pht trin thu bao. Trong nhng nm va qua tng s my in thoi ca Cng ty in thoi H Ni 1 tng ln ng k.

Nm 2004 lng thu bao tng nhiu nht 8215 my (tng ng vi 22.2%) so vi nm trc. iu ny c c l do s i mi v c cu t chc cng nh t chc b my qun l kinh doanh ca Cng ty c nhng bc tin ng k.

Nm 2005 ch c thm 1548 thu bao mi. y l giai on Cng ty gp nhiu kh khn do phi chu sc p cnh tranh rt ln t cc doanh nghip cng ngnh.

Nm 200 lng thu bao mi l 2506 (tng 5.4%) so vi nm trc. Giai on ny tuy s cnh tranh cn gay gt hn do Cng ty vin thng in lc tham gia vo th trng nhng lng thu bao ca Cng ty vn tng gp 1.6 ln nm trc do Tp on Bu chnh vin thng bt u thc hin chin dch nh v thng hiu, Cng ty c nhiu t khuyn mi, vi mc gi cnh tranh, c bit l cc huyn ngoi thnh ni m nhu cu in thoi v Internet vn cn rt tim nng.

PHT TRIN THU BAO 2003-2006

n v: my
60000 45233 40000 20000 0 2003 2004 2005 2006 37018 46781 49287

1.2. Doanh thu, chi ph. Doanh thu. T biu doanh thu ta thy: Doanh thu mn 2004 tng r rt so vi nm 2003 (tng 164.402 t tng ng vi 34%), nh trn thy phn ln l do s lng thu bao mi tng nhiu, lm tng doanh thu lp t v doanh thu cc vin thng tng. Doanh thu nm 2005 ch tng 16.334 t ng so vi nm trc (tc tng l 2.4%). Doanh thu tng chm trong nm 2005 ch yu l do sc p cnh tranh t th trng, cc Cng ty vin thng khc lin tc gim gi khuyn mi, v c nhiu hnh thc qung co rng ri, trong khi Cng ty in thoi H Ni 1 cha nng cao c li th cnh tranh Doanh thu nm 2006 tng 36.091 t ng so vi nm 2005 (tc tng l 4.6%). Nm 2006, Cng ty ch trng hn n cng tc qung co, chm sc khch hng v tng cng khuyn mi v vy m doanh thu tng ln ng k so vi nm trc.

TNG DOANH THU 2003-2006 (n v: T ng) 800000 600000 400000 200000 0

2003 2004 2005 2006 502997 667399 693733 729824

 Chi ph Do l n v hnh ton ph thuc nn chi ph tp hp ti Cng ty in thoi H Ni 1 khng bao gm chi ph khu hao TSC v chi ph qun l. Tng chi ph ca Cng ty in thoi H Ni tng ln ng k, vi tc tng nhanh hn tc tng ca doanh thu. T l tng chi ph so vi nm trc ca: Nm 2004 27930 t ng, tng ng vi 47%. Nm 2005 l 22380 t ng, tng ng vi 24% Nm 2006 l 24044 t ng, tng ng vi 22.3%. Chi ph tng ng k qua cc nm ch yu l do Cng ty u t vo trang thit b nng cao cht lng dch v, xy dng cc tng i mi, m rng mng ngoi vi, v ko cp cho cc khu trung c ln.

TNG CHI PH 2003-2006 (n v: T ng)

150000 86590 100000 58660 50000 0 2003 2004 2005 2006 107970 132014

1.3. Nng sut lao ng.

TNG S LAO NG 2003-2006 (n v: ngi) 1500 1235 1164 1000 2003 1287 1321

Tng doanh thu nm Nng sut lao ng bnh qun nm

=

Tng lao ng nm

Nm Nng sut lao ng

2003 432.12

2004 548.5

2005 549.03

2006 575.2

Nng sutl lao ng c nng cao do cc chnh sch ph hp, ng vin kp thi CBCNV v nhng chnh sch u t trong nhng nm qua nhm ci thin v nng cao iu kin sn xut kinh doanh. Cng tc o to v pht trin ngun nhn lc t c nhiu kt qu kh quan cng gp phn ng k nng cao cht lng lao ng ti y. Tng kt nm 2006 cho thy nng sut lao ng trung bnh tnh theo doanh thu t 575.2 triu ng/ laong/nm, tng 33,1% so vi nm 2003.

2. Mng li vin thng. a bn qun l mng vin thng ca Cng ty: huyn ng Anh, Sc sn, Gia lm, khu vc Qun Hon Kim, Hai B Trng, Hong Mai, Long Bin. Trong nhng nm va qua Cng ty in thoi H Ni 1 u t xy dng mi hng trm cng trnh ln nh, sa cha nng cp mng li hin c, gp phn nng cao cht lng dch v, tng dung lng mng li, p ng nhu cu ngy cng pht trin ca nhn nh v cc ban nghnh trn a bn. 3. Kt qu cc mt cng tc. 3.1. Hat ng chm sc khch hng, nghin cu th trng, cng tc kinh doanh tip th. Thc hin ch trng ca BHN, Cng ty in thoi H Ni 1 trin khai ng b nhiu bin php nng cao cht lng cng tc chm sc khch hng, c th: Nng cao cht lng mng li: Trong thi gian qua, Cng ty in thoi H Ni 1 trin khai s ha trn ton mng li, cng tc qun l mng cp qua mng my tnh, cng tc tu b, nng cp c ch trng. Trin khai cc d n ngm ha, nh cht lng ng truyn c ci thin rt tt. Tng cng h tr khch hng: Duy tr c ch khen thng, khuyn khch i vi nhn vin hon thnh tt cng tc chm sc phc v khch hng, nh gp phn tng cng ng k cht lng phc v v chm sc khch hng, c bit trong c c khch quc t. n gin ha cc th tc, quy trnh to iu kin thun li cho khch hng nh th tc lp t my in thoi, th tc ng k s dng thm dch v.

Cng tc gii quyt khiu ni c nhiu ci tin v th tc v nng cao cht lng. K t khi thnh lp v i vo hat ng n nay cha c mt n th khiu ni no v thi phc v ca nhn vin.

ng thi vi cc gii php tng cht lng phc v, Cng ty in thoi H Ni 1 cng p dng nhiu cc bin php thu ht khch hng nh: qung co, hng dn s dng dch v qua cc phng tin thng tin i chng, qua cc i l thu cc hoc trc tip ti cc im giao dch.

Cng tc kinh doanh tip th tip tc c quan tm ch o v c nhiu bin chuyn.

Hat ng khuyn mi gp phn tch cc trong vic tng doanh thu v pht trin thu bao ca Cng ty.

3.2. Cng tc o to pht trin ngun nhn lc. Cng tc pht trin ngun nhn lc trong nhng nm gn y ngy cng c coi trng v c a vo k hoch pht trin chung ca Cng ty. S lng CBCNV c c i hc ngy cng nhiu. Ngoi vic ch trng o to trong cc lnh vc nh qun l, k thut, Cng ty tng cng o to trong cc lnh vc cng ngh mi, bi dng kin thc, Maketing, chin lc, ngh thut kinh doanh, giao tip v chm sc khch hng. Vic o to c tin hnh c trong v ngoi nc, cng nh p ng v k thut v cc mt hot ng khc ca n v. Do tch ly c kinh nghim t chc, cht lng cc kha o to BCC (Hp tc kinh doanh vi nc ngoi) c nng ln ng k. Ban hnh v thc hin Quy ch phn phi thu nhp, tin lng cho tp th v c nhn ca Cng ty. Thc hin ng nhng quy ch ca BHN: Quy ch tm thi thng khuyn khch thu ht ngi lao ng c trnh chuyn mn, k thut cao, tay ngh gii; Quy ch tm thi thng khuyn khch hng qu theo nng sut, cht lng v

hiu qu sn xut kinh doanh ca tp th trong Cng ty; Quy ch b nhim, b nhim li, t chc, min nhim, iu ng, lun chuyn i vi cn b. Cng ty thnh lp Hi ng bo h lao ng; Duy tr mng li an ton, t chc tt cc t hun luyn v an ton v sinh lao ng, trang b y phng tin bo v c nhn theo quy nh. Tnh t khi thnh lp n nay khng xy ra tai nn lao ng nghim trng no ti cc n v. 3.3. Cng tc u t xy dng c bn. Cng tc TXDCB trong thi gian qua c nhiu chuyn bin tch cc, th hin: - rt ngn c thi gian trin khai d n nh n gin ha cc th tc; cc d n u ln tin chi tit; k vi cc n v t vn, thi cng nhng hp ng trch nhim rng buc, gn trch nhim ca i tc vo tin , cht lng ca cng trnh. - Cht lng ca cc cng trnh cng nh h s c nng ln mt bc ng k; vic xut st hn vi nhu cu; Cng tc gim st, qun l c ch trng; - Cng tc TXDCB c bn p ng c nhu cu pht trin mng li, gii quyt ht cc khu vc thiu s, thiu cp, phc v tt cng tc pht trin thu bao. Cng tc chun b u t c quan tm ch o, cng tc lp k hoch u t v lp d n u t u c thc thi trc vi nm nhm m bo tin , v cht lng cng trnh. 4. Nhng kh khn tn ti, nguyn nhn v phng hng gii quyt. 4.1. Nhng kh khn cn tn ti v nguyn nhn. Do chnh sch khuyn khch u tin pht trin Bu Chnh - Vin thng ca ng v Nh nc ta, c bit l lnh vc vin thng to iu kin cho cc cng ty vin thng mi tham gia vo th trng pht trin. Thnh ph H Ni l mt th trng y

tim nng vi mc sng v nhu cu s dng cc dch v vin thng cao v vy trong nhng nm gn y Cng ty in thoi H Ni 1 gp phi s cnh tranh rt gay gt trong nhiu dch v: lp t in thoi c nh, VoIP, lp t tng i, Internet Cc nh cung cp khc s dng nhiu chiu thc qung co tip th a dng, phong ph v tip cn khch hn hiu qu. S phi hp vi cc cng ty dc trn a bn cn nhiu lc cha cht ch nn xy ra tnh trng mt s hat ng cn chng cho nh: tuyn truyn qung co cc dch v. Vic tnh cc dch v cn c thi im cha chnh xc. thc kinh doanh, tinh thn trch nhim ca mt s b phn cha cao, thiu nng ng trong c ch th trng, vn cn hin tng vi phm ni quy c quan, k lut lao ng. Cng tc tip th, chm sc khch hng tuy c gng nhng vn cn nhiu bt cp: cha kin thc, nng lc bm st th trng, cc gii php thu ht khch hng c hiu qu; cha c gii php s dng CBCNV v i ng thu thu lm tip th cng nh cng tc vin ca Bu in. Vic kho st th trng tuy c chuyn ng nhng nhn chung cha t yu cu, c bit l vic thit lp mi quan h vi khch hng, phn loi khch hng cn yu nn cha c i sch c th vi tng i tng. i ng lm cng tc u t xy dng c bn tuy c bin chuyn nhng cha t yu cu. Cng tc xut pht trin mng li mt s khu vc cha st vi thc t gy ra tnh trng thiu s, cp c b, phi b xung nhiu cng trnh nh l, lm phc tp quy trnh trin khai th tc u t xy dng c bn. Tin mt s cng trnh b chm do phi ch cp t cc nh my sn xut. Th tc hnh chnh tuy i mi nhng nhiu khu cn chm chp, chng cho; s phi hp gia cc b phn chc nng cn c lc cha ng b.

4.2. Phng hng gii quyt. Ngoi nhng kh khn vng mc gp phi trong thi gian qua, trong thi gian ti khi Vit Nam hi nhp su hn v rng hn, c bit trong lnh vc vin thng, th BHN ni chung v Cng ty in thoi H Ni 1 ni ring s cn gp phi nhng thch thc v kh khn ln hn rt nhiu. Do Cng ty cng c nhng mc tiu v gii php nhm nng cao hiu qu hat ng trong thi gian ti. Mc tiu: Thc hin tt nhim v chnh tr, m bo thng tin lin lc thng sut, cht lng cao, p ng, cung cp dch v vin thng cho s pht trin kinh t- x hi-an ninh quc phng, phng chng thin tai trn a bn. Pht huy ni lc v nhng th mnh sn c ca mnh, l c s h tng hin i,rng khp, ngun nhn lc ri ro, nhiu kinh nghim v tm huyt vi s pht trin ca Cng ty nng cao nng lc cnh tranh, chim lnh v gi vng mc cao th phn dch v. Hon thnh phng n i mi qun l, khai thc, kinh doanh vin thng nng cao hiu ca ca tng dch v, tng lnh vc hat ng, hon thnh tt k hoch c giao. Tng cng v i mi cng tc o to, bi dng nng cao trnh ng, tng nng sut lao ng Nhng gii php ch yu. Nghin cu vn dng nhng phng hng, gii php m Lnh o BHN ra trin khai c th, thit thc ti Cng ty, hon thnh tt nhim v k hoch c giao.. Tip tc hon thin k hoch v n nh t chc theo m hnh mi, nhanh chng b xung, sa i cc quy ch qun l, quy trnh sn xut, khai thc, kinh doanh, hon thin chc nng nhim v ca cc n v trc thuc ph hp vi thc tin sn xut mi. Trong qu trnh thc hin nhim v i mi phi tng cng cng tc qun l, c bit l cc lnh vc qun l ti sn, doanh thu, chi ph

Tng cng u t pht trin c s h tng mng li v dch v, tp trung trin khai ti cc khu th mi, khu cng nghip. y nhanh tin d n chuyn mch, ngoi vi sn sng p ng cc yu cu v pht trin thu bao trong thi gian ti. Tip tc nng cao cht lng cc dch v truyn thng nhm tng cng v p ng nhu cu ca khch hng trong tng lai. m bo an ton thng tin trong mi tnh hung, hn ch ti a s c nh hng n thng tin lin lc trn ton mng. Tip tc nng cao cht lng mng li, ngm ha mng ngoi vi, c bit trong khu vc ni thnh. Tip tc thc hin chng trnh hnh ng v khch hng. Tp trung nng cao cht lng phc v, phong cch phc v v hiu qu cng tc qung co, tip th vi mc ch li ko, thu ht khch hng s dng dch v ca mnh; nghin cu tham kho kinh nghim bn ngoi i mi ni dung qung co. Bm st bin ng ca th trng cng nh cc thng tin v i tc cnh tranh quyt nh hnh thc, thi im t chc qung co, khuyn mi c hiu qu. Ngoi ra phi ch trng cng tc kho st th trng. Da vo th phn ca mnh v cc nh cung cp khc xut pht trin dch v ph hp vi tng khu vc, tng i tng khch hng. Tp trung cc gii php pht trin ngun nhn l, tng cng o to trong cc lnh vc mi. Nghin cu ng dng cng ngh, dch v mi vo mng li nh cng ngh IP bng rng, dch v in thoi c nh tr trc. Tip tc cng c cng tc u t xy dng c bn, ch trng vo khu pht trin mng li, nng cao hiu qu qun l u t bng tin hc. y mnh cng tc thanh tra, kim tra trong qun l k thut, qun l nghip v.

PHN 2: THC TRNG T CHC HCH TON K TON TI CNG TY IN THOI H NI 1.

I. MT S NHN T NH HNG N T CHC CNG TC K TON TI CNG TY 1. nh hng ca c im sn xut kinh doanh. Ngnh bu in l ngnh thuc kt cu h tng ca nn kinh t quc dn, l ngnh sn xut vt cht c bit, c nhng c im v hat ng sn xut kinh doanh c th, nh hng n t chc cng tc k ton. Sn phm Bu chnh Vin thng l hiu qu c ch ca qu trnh a tin tc n ngi nhn. Sn phm BCVT khng phi l vt c th, khng phi l vt ch to mi. Tnh khng vt th c biu hin di dng kt tinh ca lao ng sng v lao ng trong qu kh trong tin tc c truyn a. Ch khi vic truyn a tin tc hon thnh mi c coi l sn phm. Chnh v l t chc cng tc k ton trong doanh nghip BCVT c nhng c th ring m biu hin c th trong vic vn dng h thng ti khon k ton do Nh nc ban hnh khng nh cc doanh nghip khc. V d: khng s dng ti khon 155- Thnh phm, qun l thnh phm BCVT sn xut ra nhp kho. Qu trnh sn xut gn lin vi qu trnh tiu th sn phm. Khi nhn tin l lc bt u sn xut, khi tin tc n tay ngi nhn, kt thc qu trnh sn xut cng l lc hon thnh qu trnh tiu th sn phm, do trong t chc cng tc k ton, khng hch ton qu trnh xut kho thnh phm bn, hoc qu trnh a hng i gi bn, ch tiu th Qu trnh sn xut mang tnh dy chuyn do nhiu n v tham gia. truyn a mt tin tc hon chnh t ngi gi n ngi nhn tin thng c s tham gia ca hai hay nhiu doanh nghip Bu in. Mi doanh nghip Bu in thc

hin mt giai on nht nh ca qu trnh truyn a tin tc. Vic thu cc ch din ra mt ni, thng l ni nhn gi, chnh v th doanh thu cc thu c khng th coi l kt qu sn xut kinh doanh ca n v chp nhn gi. Doanh thu ny phi c phn chia li cho tt c cc n v cng tham gia. Cng do c im sn xut ra mt sn phm, c nhiu n v tham gia nn vic hch ton k ton xc nh kt qu kinh doanh thc hin hch ton ton Tp on, cc Bu in tnh l n v hch ton ph thuc; cc Bu in huyn, th, Cng ty in bo- in thoi trc thuc Bu in tnh l n v hch ton ni b, do xut hin rt nhiu cc mi quan h thanh ton qua li ln nhau v doanh thu, chi ph, chi h, thu h, c cp, phi np gia Bu in tnh, thnh ph vi Bu in huyn v cc cng ty trc thuc; gia Bu in Tnh, Thnh ph vi Tp on; gia Bu in Tnh, thnh ph vi cc cng ty dc nh VPS, VMS, VTI, VTN, do TK 136-phi thu ni b, v ti khon 336-phi tr ni b, c quy nh rt chi tit t m phn nh nhng mi quan h thanh ton qua li ny. i tng ca cc doanh nghip BCVT l tin tc. y l mt c im va thun li va kh khn cho t chc cng tc k ton trong doanh nghip BCVT. Thun li ch cc doanh nghip BCVT khng phi BCVT b tin ra mua i tng lao ng nh cc ngnh khc, tit kim ng k vn trong kinh doanh v cng tc k ton cng gim bt phn no do khng phi m s theo di chi tit v hch ton i tng lao ng. Nhng ngc li, tin tc do khch hng em n khng ng u theo thi gian: gi trong ngy, ngy trong tun, tun trong thng, v thng trong nm, dn n khi lng nghip v kinh t pht sinh khng ng u, cng vic k ton nhiu lc dn li, i hi k ton vin phi tng cng cng cng nh thi gian lao ng mi gii quyt c ht khi lng cng vic. Cng do c im i tng lao ng l tin tc do khch hng em n, v vy mun sn xut kinh doanh, cc doanh nghip BCVT phi tip cn vi khch hng, phi c mng li rng khp, cc bu cc trin khai n tng x, phng tng cm dn c, do vic t chc b my k ton phi ph hp vi m hnh t chc sn xut.

2. nh hng ca c ch phn cp qun l ti chnh ca Bu in thnh ph cho Cng ty. Vic qun l cng tc k ton thng k ti chnh ca Cng ty in thoi H Ni 1 thc hin theo ch o ca Gim c Bu in thnh ph trn c s n ca BHN c duyt. 2.1. Qun l vn v ti sn. Vt t, hng ha. BHN quy nh mc trn tiu hao vt t, bao gm: nhin liu, nguyn liu, ng lc v Cng ty cn c vo xc nh mc tiu hao ph hp. Theo phn cp cc loi vt t s dng phc v cho cng tc pht trin thu bao, sa cha ti sn, Cng ty c php ch ng mua sm v s dng. i vi vt t phc v cng tc u t xy dng c bn theo tng cng trnh c th BHN c hng dn. i vi cng c dng c s dng cho qu trnh kinh doanh nh: my m tin, gi ng ti liu, bn gh, my tnh cm tay, cn c vo thi gian s dng v gi tr phn b dn vo cc khon mc chi ph trong k theo tiu thc ph hp. Cui thng n v phi lp bo co tn vt t, hng ha. n v phi theo di, kim tra thng xuyn tnh hnh s dng vt t v c xut kin ngh BTP v nh mc s dng. Nu chi ph vt nh mc BTP giao phi c gii trnh c th. ng thi cui thng phi kim k kho, tin mt trong kt. Ti sn c nh Cng ty c trch nhim qun l ton b t ai, nh trm, vt kin trc ti khu vc dnh ring cho vin thng; h thng tng i ti cc i vin thng, xe tng thi phi s dng c hiu qu. n v khng c t cho thu, th chp ti sn. Khi thanh l, iu chuyn, nhng bn ti sn, Cng ty phi lp t trnh v phng k ton Cng ty s lp bo co trnh Gin c BHN ra quyt nh.

2.2. X l cng n v cc qu. Cng n. n v c trch nhim theo di, qun l, x l cng n nh sau: - Bu in ph ghi n: Hng thng TTDVKH thuc BHN lm u mi i sot, nghi n v thu cc bu in ph khch hng ca Cng ty. Sau TTDVKH gi cho Cng ty bn xc nhn n trn th hin tng doanh thu bu in ph m TTDVKH thu h Cng ty. ng thi TTDVKH thc hin cng tc tnh ton doanh thu m Cng ty in thoi H Ni I phi phn chia cho cc n v h tr v gi cho Cng ty in thoi H Ni I bng phn chia Cng ty thc hin tra doanh thu cho cc n v h tr. i vi cng n phi thu kh i TTDVKH cung cp cho Cng ty in thoi H Ni I Cng ty xy dng phng n x l. - Cng n i vi cc n v bn ngoi: Hng qu cn c vo s d trn s chi tit cng n phi tr ngi bn, k ton tng hp lp bng xc nhn cng n phi tr cho tng ngi bn v gi cho ngi bn k xc nhn. - Cng n ni b Cng ty: Cn b cng nhn vin phi lm giy ngh xin tm ng c y l do tm ng. Ty theo mc ch s dng m Cng ty quy nh s tin c php tm ng. Cui thng k ton tin mt cn c vo s chi tit cng n ni b TK 141 lm xc nhn n i vi tng c nhn v n c quyt ton n. Qun l qu. Mi qu u c tp trung ti BHN v BHN s cp vn cho n v phc v hat ng sn xut kinh doanh theo k hoch. Qu tin lng c BHN giao theo k hoch Cng ty t chc tr lng 1 thng 3 k cho ngi lao ng trn c s theo di bnh xt, phn loi theo nng xut cht lng v hiu qu cng tc ca tng lao ng. Cng ty c phn b nm 1 ln qu khen thng. Qu ny dng thng cui nm hoc cui k cho cn b cng nhn vin trong n v trn c s nng xut lao ng, thnh tch cng tc v mc lng c bn ca mi CBCNV Cng ty.

2.3. Qun l doanh thu Hng nm BTP giao k hoch doanh thu cho n v. Ti n v gm c cc doanh thu sau: Doanh thu kinh doanh dch v BCVT, bao gm: Doanh thu pht sinh: gm cc khon thu t dch v sau: + Thu v vin thng. + Thu v ha mng, lp t, dch chuyn thu bao. + Thu khc. Doanh thu ghi thu = doanh thu pht sinh + doanh thu c phn chia doanh thu phi phn chia - Doanh thu hot ng ti chnh: ch yu gm doanh thu cho thu ti sn v li tin gi ngn hng. - Thu nhp hot ng khc. Cng ty khng c ngoi s sch cc khon doanh thu, thu nhp pht sinh trong k. Ton b doanh thu pht sinh trong k, cc khon gim tr doanh thu, doanh thu phi chia, c chia phi th hin trn cc ha n, chng t hp l v phi phn nh y , r rng vo s k ton trong k bo co xc nh doanh thu phi np tp trung ti BHN. i vi cc doanh thu h tr dch v vin thng, cui thng phi lp bo bo phn chia doanh thu v doanh thu n v c hng. ng thi xc nh doanh thu c hng v doanh thu phn chia nh sau: - Bn th tr trc: BTT, BH, c hng 8% doanh thu trn tng s cc thu c. S cn li ca Cng ty. - Thu cc thu bao vin thng: BTT, BH hng 7% trn tng s cc thu c. S cn li ca cng ty.

- i vi doanh thu pht trin thu bao v doanh thu dch v khc: Cng ty nhp hp ng pht trin thu bao vin thng v pht trin dch v mi c hng 90% gi tr hp ng cn 10% tr cho TTDVKH. Vic thanh ton doanh thu phi thu phi tr gia Cng ty v cc n v tham gia h tr trc thuc BHN c b tr qua ti khon ca BHN. 2.4. Qun l chi ph. Cng ty c trch nhim qun l cc chi ph pht sinh trc tip ti Cng ty v c chi ph pht sinh ti i vin thng, l tt c cc chi ph pht sinh trong qun l, vn hnh, bo dng, sa cha, khai thc mng vin thng. C th cc chi ph ti n v bao gm: Chi ph sn xut chung v chi ph SXKD v cc dch v: dch v vin thng, lp t my, dch v bn hng ha, dch v khc. Chi ph khu hao TSC: c qun l v trch tp chung ti BTP. BTP trch v phn b khu hao cho tng dch v. Cng ty ch c qun l v hin vt TSC m khng qun l v khu hao TSC. Chi ph bo dng sa cha ln thng xuyn v chi ph nguyn vt liu: BTP lp v giao k hoch chi ph cho n v thc hin k hoch trong nm. Nu chi ph vt th phi c gii trnh c th BTP xem xt, x l. Mi chi ph trc tip c tp hp v qun l chi tit theo tng m thng k c m ha.

STT 1.

Tn gi Chi ph nhn cng - Tin lng theo n gi - BHXH, BHYT, KPC - Tin lng thm gi. - Tin n ca.

M thng k 01 01.01 01.02 01.03 01.04 02 02.01 02.02 02.03 03 04 05 06 06.01 06.02

2.

Chi ph vt liu - Vt liu dng cho SXSP. - Vt liu dng cho sa cha TS - Nguyn liu, ng lc. Chi ph dng c sn xut. Chi ph khu hao TSC Thu, ph v l ph. Chi ph dch v mua ngoi - Sa cha TSC thu ngoi. - in, nc mua ngoi. - Hoa hng i l. - Chi ph thu thu - Chi ph bo him ti sn. - Dch v thu ngoi khc. Chi ph bng tin khc.

3. 4. 5 6

- Vn chuyn, bc d thu ngoi 06.03 06.04 06.05 06.06 06.07 07

Biu s 2.1. BNG M THNG K CHI PH

Phn cp qun l cho i vin thng: Trng VT tm thi thay mt Gim c Cng ty gii quyt cc khon cc khon chi ph c nu sau y; ri tp hp h s, chng t chuyn Gim c Cng ty duyt. - Cc khon lin quan n chnh sch ch cho ngi lao ng: ph cp lu ng, bi dng c hi, hao mn phng tin, sinh nht, bi dng sinh con, nui con hng thng. - Chi ph vt t, cng c mang tnh cht thng xuyn: vn phng phm, t bo, sa cha khng qu 500000ng/ thng. - Cc khon chi ph v tin in, nc dng SXKD theo thc t pht sinh. 2.5.Thanh ton vi BHN. Hng qu Cng ty phi thanh ton vi BHN v cc khon sau: - Doanh thu: Gm doanh thu kinh doanh vin thng pht sinh v doanh thu khc. - Chi ph: Gm cc loi chi ph trc tip, chi ph SXC, cc chi ph khc Cng ty c php b tr doanh thu- chi ph v np phn chnh lch v BHN thng qua TK 336. Cc khon ny c hon tt vo cui thng v xc nh k qu kinh doanh tng hp ton BHN - Thu: c k khai theo tng thng. Cui thng cn c vo bng k chng t mua hng ha dch v k ton tin mt lp bn k thu GTGT u vo np cho BHN v khon ny c BHN khu tr. Thu u ra th hin trn Biu sn lng, doanh thu v thu GTGT c k khai np v BHN. Nh vy, hng qu, n v thanh ton b tr vi BHN v cc khon doanh thu kinh doanh Vin thng phi np v chi ph pht sinh ti n v; gia thu u vo v thu u ra v cc khon khc.

II. THC TRNG T CHC K TON TI CNG TY. Cc ch chnh sch k ton m Cng ty p dng: - Nin k ton: 01/01 n 31/12 hng nm. - n v tin t: VN. - Phng php tnh thu GTGT: khu tr. - Phng php tnh gi hng tn kho: + i vi hng tn kho thuc d n T XDCB: s dng ch danh. + i vi hng tn kho khc: tnh theo gi nhp trc xut trc. 1. T chc b my k ton ti Cng ty. Cn c vo quy m, c im sn xut kinh doanh v phn cp quy ch ti chnh ca BHN cho Cng ty, b my k ton Cng ty in thoi H Ni I c t chc theo hnh thc tp trung. Phng k ton Cng ty hch tan k ton tng hp cc nghip v kinh t pht sinh, cn c vo s liu t cc bng k, cc s nghip v ti i vin thng gi v hng thng, lp chng t ghi s hch ton tng hp, lp bo co ti chnh gi BTP. Phng k ton bao gm 28 ngi: 1Trng phng k ton do Gim c BHN b nhim di s ng ca Gim c Tp on, 2 phng k ton do Gim c Cng ty b nhim di s ng ca Gim c BHN, k ton tng hp v 24 ngi thc hin cc phn hnh c phn cng c th. ph hp vi ni dung qun l theo yu cu ca phng n i mi phn cp ti chnh ca BTP, ti Cng ty in thoi H Ni I phng k ton c t chc nh sau:

Trng phng k ton

Ph phng k ton 1 ( ph trch v ch ; tng hp DT, CP)

Ph phng k ton 2 (Ph trch v vt t, cng trnh sa cha)

K ton tng hp, cng n, tin lng

K ton DT, PTTB

K ton tin mt, GTGT u vo

K ton TGNH

Th qu

K ton T XDCB

K ton TS, vt t, hng ha

K ton CT SC

Th kho

S s 2.2. : C CU T CHC B MY K TON CNG TY.

Trong chc nng ca Trng phng k ton v cc phn hnh k ton nh sau: - Trng phng k ton: L ngi gip Gim c Cng ty t chc thc hin cng tc k ton, thng k ti chnh ca Cng ty theo quy nh ca Php lut, ca ngnh v ca BHN. Ngoi ra trng phng k ton cn ph trch trc tip nhm k ton T XDCB. - Ph phng k ton th nht: L ngi gip Trng phng k ton t chc cng tc k ton theo ch , tng hp doanh thu chi ph pht sinh trong thng. Lp bo co k ton ni b theo quy nh gi BHN. Kim tra, hng dn, phi hp cc phn hnh k ton: doanh thu, thanh ton, tin lng ca Cng ty.

- Ph phng k ton th hai: L ngi gip Trng phng k ton t chc cng tc k ton theo di vt t, v cng trnh sa cha. - K ton tng hp: R sot chi ph, i sot cng n, phn b lng v cc khon trch theo lng, lp bo co k ton- ti chnh lin quan. - K ton doanh thu, pht trin thu bao: qun l doanh thu vin thng, doanh thu bn hng ha, doanh thu phn chia vi cc n v khc. Tip nhn bo co doanh thu ca cc i, lp bo co doanh thu v thu GTGT u ra phi np, lp cc bo co PTTB, n c np tin, theo di v hch ton cc khon chi ph khuyn mi. - K ton tin gi ngn hng: hch ton v thanh ton cc nghip v thanh ton bng tin gi ngn hng. - K ton tin mt: l ngi thanh ton cc khon tm ng, tin lng ca ngi lao ng v cc khon chi ph cho sn xut kinh doanh. Thc hin cc nghip v thanh ton v cc khon chi tiu tin mt. M s theo di cc ti khon chi tit ca 111 ng thi lp bo co thu GTGT u vo. - Th qu: Nhp tin vo qu khi c phiu thu tin c duyt, xut tin khi c phiu chi hp l. Hng ngy, thng, kim k qu v bo co tn qu v ban lnh o. - K ton ti sn vt t, hng ha: theo di bin ng ca ti sn, nhp xut vt t, hng ha. M s chi tit theo di ti sn, vt t ti i v ti Cng ty. M s k ton theo di cc ti khon 152, 157,153 156, 331. - K ton cng trnh sa cha: theo di chi ph sa cha pht sinh, lp phiu duyt quyt ton cho tng cng trnh. - Th kho: Trc tip nhp, xut vt t, nguyn liu, cng c dng c, Thng xuyn i chiu vi k ton ti sn, vt t, hng ha v cc loi vt t hng ha nhp xut tn.

- K ton u t xy dng c bn: Theo di, tp hp chi ph, lp bo co chi tit cho tng cng trnh T XDCB. Hin nay, n v t chc b my k ton theo hnh thc tp trung l ph hp cho vic p dng k ton my. ng thi, to iu kin cho cc phn hnh k ton c thc hin ng chc nng, nhim v c bn v gn vi trch nhim cho tng ngi nhm cung cp thng tin p ng nhu cu qun l. y chnh l biu hin ca k ton qun tr. 2. T chc vn dng h thng ti khon k ton. Hin nay, Tp on s dng h thng ti khon k ton Bu in do ngnh t xy dng trn c s h thng ti khon k ton chung ca B ti chnh ban hnh. H thng ti khon k ton Bu in l b phn ca h thng ti khon k ton chung nn vn phi tun th ng cc nguyn tc ca h thng ti khon k ton chung. Tuy nhin, do nh hng v quy m, c im sn xut kinh doanh c th ca ngnh Bu in v do yu cu qun l nn khng th s dng h thng ti khon thng nht do B ti chnh ban hnh. Cn c vo cng vn s 16145 TC/CKT ngy 20/12/2006 ca B ti chnh v vic chp thun ch k ton, Tng cng ty BCVT c quyt nh s 2608/QKTTKTC ngy 22/12/2006 v vic ban hnh quy nh c th p dng ch k ton doanh nghip. Trong , h thng ti khon k ton p dng ti cc n v thnh vin v Tng cng ty BCVT c quy nh r cc loi ti khon tng hp v ti khon chi tit, ni p dng, gm c 4 cp ti khon nhng ch yu l ti khon cp 1, cp 2 v cp 3, quy nh tn gi cho tng ti khon. Trong ni p dng bao gm Tp on, Ban qun l, n v hch ton ring, n v s nghip, n v hch ton c lp, Cng ty tit kim bu in, Bu in tnh, Bu in hun; tc l theo cp qun l v c im sn xut kinh doanh tng n v trc thuc m quy nh tng ti khon k ton ring p dng ph hp.

H thng ti khon k ton s dng ti Cng ty in thoi H Ni 1 v c bn ging vi h thng ti khon c quy nh trong quyt nh 15/2006/Q-BTC, tuy nhin c mt s im c bit sau: V TSC: BTP qun l tp trung, hch ton k ton TSC, trch v phn b khu hao TSC vo gi thnh sn phm. Cng ty khng c qun l m ch theo di bng h thng s, th TSC. Do vy, cng ty khng theo di cc ti khon v TSC nh: 211, 214, ch theo di TK 2413- sa cha ln TSC v TK 2412xy dng c bn. V HTK: khi nhp kho vt t do Bu in tnh cp hch ton vo TK 152, hng ha (th in thoi) hch ton vo TK 15611 gi mua hng ha. Hng ha gi bn cho cc i l c qun l trn TK 157-hng gi bn. V ngun vn kinh doanh: n v khng c ngun vn kinh doanh ring, m ch do BTP cp vn nn khng qun l trn ti khon loi 4. Tuy nhin, Cng ty c phn b mt ln trong nm qu khen thng nn c qun l ti khon 4311Qy khen thng. V thanh ton ni b: Thanh ton vi BTP: v kinh doanh dch v BCVT trn TK 13631 v TK 336. Thanh ton thu GTGT trn TK 13635, TK 33635. Thanh ton vi BTT, BH, cng ty dch v khch hng. Theo TK 13638 v TK 33638 v cc dch v h tr kinh doanh vin thng V chi ph: n v hch ton hng tn kho theo phng php k khai thng xuyn. Mi chi ph trc tip phc v cho tnh gi thnh sn phm dch v c tp hp trn TK 154- chi ph sn xut kinh doanh d dang. TK 154 c m chi tit: + TK 1542: Chi ph kinh doanh dch v vin thng. + TK 1544 : Chi ph dch v ha mng, chuyn dch my.

+ TK 1546: Chi ph kinh doanh dch v khc. Chi ph sn xut chung ca cng ty bao gm chi ph v cng c, dng c v chi ph cho b phn qun l, c tp hp trn TK 627. Cng ty khng s dng TK 642 chi ph qun l doanh nghip. 3. T chc h thng chng t. phn nh cc nghip v kinh t pht sinh, lm c s cho vic ghi s k ton, doanh nghip BTP s dng h thng chng t theo quyt nh s 15 TC/Q/CKT ngy 20/3/2005 v cc thng t s 100/1998/TT-BTC ngy 15/7/1998 ca B Ti Chnh hng dn k ton thu GTGT, thu thu nhp doanh nghip Danh mc h thng chng t p dng ti Cng ty in thoi H Ni I nh sau: Chng t lao ng tin lng 1. Bng chm cng. 2. Bng thanh ton tin lng. 3. Bng thanh ton BHXH, tin thng. 4. Phiu bo lm thm gi. 5. Bng tnh lng ca BTP gi. 6. Bin bn iu tra tai nn lao ng. Chng t hng tn kho: 1. Th kho. 2. Phiu xut kho. 3. Phiu nhp kho. 4. Bin bn kim k vt t. Chng t mua bn hng. 1. Ha n GTGT mua hng. 2. Ha n GTGT dch v vin thng VT01. 3. Ha n GTGT bu chnh vin thng B01.

4. Bng k bn hng. Chng t tin. 1. Phiu thu. 2. Phiu chi. 3. Giy ngh tm ng. 4. Giy ngh thanh ton. 5. Giy bin nhn. 6. Bin bn kim k qu. Ti sn c nh. 1. Th TSC. 2. Bin bn giao nhn TSC. 3. Bin bn nh gi li TSC. 4. Bin bn giao nhn sa cha ln, thanh l TSC. Ngoi ra, do c th ring ca cc doanh nghip BCVT, tng cng ty BCVT c quyt nh s 3417/Q-KTTCTK v vic ban hnh ha n GTGT c th: Ha n GTGT dch v vin thng, k hiu l B 01: l ha n GTGT theo phng php khu tr s dng trong kinh doanh hng ha, lp t my, thu knh. Ha n GTGT Bu chnh vin thng, k hiu VT 01: l ha n GTGT theo phng php khu tr c dng trong kinh doanh cc dch v vin thng: in thoi, 4. T chc hnh thc k ton. Cng ty s dng h thng s k ton vi trnh t nghi s theo hnh thc chng t ghi s. Hnh thc ny c p dng thng nht ton Tp on hin nay. Trong iu kin hin ti, hnh thc ny ph hp v thun li cho qu trnh thc hin chng trnh phn mm k ton Bu in trn my vi tnh.

Hng ngy, cc chng t gc ti Cng ty v i vin thng c k ton nhp vo my v mi s sch, cc biu k ton, bo co k ton u c in ra t my tnh. Trnh t ghi s k ton trong hon cnh ng dng phn mm k ton ca Cng ty nh sau:
CHNG T K TON
PHN MM K TON

S K TON S tng hp S chi tit

BNG TNG HP CHNG T CNG LOI

MY VI TNH

Bo co ni b

Nhp s liu hng ngy In s bo co cui nm i chiu kim tra

Biu s 2.3: TRNH T GHI S K TON THEO HNH THC K TON MY VI TNH

H thng s sch s dng ti cng ty: TN S 1.S ng k chng t ghi s Chng t ghi s 2.S ci. 3.Cc s, th k ton chi tit bao gm - S qu tin mt - S TGNH bng VN - S chi tit thanh ton vi ngi mua - S bu in ph ghi n. - S chi tit thanh ton tm ng. - S theo di hp ng. - Th kho - S chi tit NVL, SP, HH. - Bng phn b cng c, dng c. - S tng hp chi ph SXKD. - S gi thnh, sn phm, dch v. - S ti sn theo n v s dng. - S chi tit thanh ton vi ngi bn. - S tng hp theo di cng n vi ngi bn. - S chi tit sn lng, doanh thu, thu GTGT. - S tng hp ti khon i ng. - Cc s chi tt khc Biu s 2.4: H THNG S SCH S DNG TI CNG TY IN THOI H NI 1 S01/TM-NB S04/TM-NB S01/PTH-NB S02/PTH-NB S04/PTH-NB S06/PTH-NB 06-VT/DN S01/VT-NB 08-VT/NB S02/CPKD-NB S05/CPKD-NB S02/TSC-NB S01/PTR-NB S02/PTR-NB. STK2-NB S01/CTK-NB K hiu s S01/KCT-DN S01/CTGS-NB S01/SC-NB

5. T chc bo co k ton. Xc nh kt qu sn xut kinh doanh, phn phi li nhun, np thu c hch ton tp trung ti BHN cn c vo cc bo co ni b t cc n v trc thuc. L mt n v trc thuc, Cng ty khng phi lp cc bo co ti chnh m BHN mi lp bo co ti chnh tp hp ton Bu in np Tp on. Ti cng ty ch lp bo co k ton ni b theo yu cu ca BTP v ca Tp on theo nh k hoc bo co nhanh phc v cho tng hp s liu, phn tch tnh hnh hot ng kinh doanh ca ton BTP. Thi hn np bo co: - Vi bo co quyt ton qu: chm nht l ngy 15 ca thng u qu sau. - Vi bo co thng: chm nht l ngy 5 thng sau. i in thoi l n v trc thuc cng ty, c nhim v khai thc, cung cp dch v c k ton ring, song k ton i ch n thun lm cng tc thng k v tp hp. Cc bo co c lp ti i vin thng np v Cng ty gm: - Bo co vt t s dng. - Bo co tn cui qu. - Bo co doanh thu, PTTB thng. - Bo co s dng cc ha n c th. - Mt s bo co khc. Cc bo co lp ti Cng ty gm: Bo co quyt ton. - Bng cn i s pht sinh ti khon k ton. - Bo co gi thnh sn phm, dch v. - Bo co tng hp doanh thu, chi ph. - Bo co chi ph sn xut kinh doanh theo yu t. - Thanh ton vi cp trn. - Bo co sn lng, doanh thu BCVT, thu GTGT.

 Bo co pht sinh: cc bo co nhanh c lp t xut hoc nh k vo gia thng, cui thng. - Bo co nhanh doanh thu. - Bo co nhanh chi ph. - Bo co khu tr thu. - Mt s bo co khc. 6. ng dng phm mm k ton. Cng ty ang s dng phm mm k ton NEO, c thit k v xy dng nhm p ng m hnh t chc phn cp ca Tp on BCVT Vit Nam. - Cp 1: Tp on. - Cp 2: Bu in tnh (thnh ph). - Cp 3: Bu in huyn, cng ty trc thuc Bu in tnh. - Cp 4: Cc bu cc. Ti BHN c my tnh ni b, Cng ty in thoi H Ni 1 c my tnh c kt ni vi mng my tnh ca BHN. V quyn s dng chng trnh: Trng phng k ton ca Cng ty c quyn s dng cao nht. Mi k ton vin u c mt m duy nht gn vi quyn s dng chu trch nhim v s liu do mnh cp nhp v tnh an ton, tin cy ca s liu. Vic ng dng phn mm k ton Bu in vi hnh thc chng t ghi s thng nht ton Tp on v c s iu chnh linh ng ti cc n v l rt ph hp v thun tin. Do vy, cho thy r hiu qu ca cng tc k ton. 7. T chc cng tc kim tra k ton. Cng tc kim tra k ton c vai tr v cng quan trng trong vic qun l doanh nghip v nng cao cht lng cng tc k ton. Nhn thc c iu ny, Cng ty thng xuyn kim tra cng tc k ton cht ch di s ch o ca BHN t trn xung.

Ti Cng ty, cc bo co, chng t... ca i tp hp v n v c kim tra tnh hp l, hp php, hp l v c ng mu biu khng. ng thi, thng xuyn kim tra vic chi tr lng cho CBCNV c ng thi hn v theo ng bng thanh ton lng hay khng. Ngoi ra, ti i lp ban kim k, c nhim v kim k thng xuyn vt t, ti sn ti i c s dng ng mc ch khng, c mt mt, h hng khng v nh k lp bin bn kim k np cho Cng ty. Trc khi hch ton v vo s sch c lin quan, Cng ty tin hnh kim tra thng xuyn cc chng t gc, chng t nh km v giy t c lin quan c hp l, hp l khng, c s k duyt ca lnh o cha. Ti vn phng k ton BHN, phn mm k ton Bu in trn my ch c th kim tra trc tip cc nghip v kinh t c nhp hng ngy vo my ti Cng ty. Do vy, vic truyn s liu ln BHN s hn ch sai st v c th kim sot c cc phn hnh k ton trn my. Hng nm, c th nh k 6 thng hay t xut b phn kim tra k ton BHN xung Cng ty kim tra cng tc k ton v cc ni dung nh: Kim tra cc chng t nh km cui thng: phiu thu, phiu chi, giy ngh xin cp vt t, thit b, giy i ng, phiu mua hng, ha n GTGT, giy ngh tm ng, giy bin nhn... Cc chng t ny c kim tra v ni dung c y hay khng, c theo quy nh, c hp l, hp l khng. Kim tra tnh chnh xc ca cc nghip v trn my so vi chng t c lin quan. Kim tra vic ghi chp s sch c ng mu biu, ng quy nh v y khng. Kim tra vic chi tiu c vt k hoch khng, c ng mc ch khng, duyt cc khon chi trong thng ca n v. Kim tra vic thu chi c khp gia k ton v s qu hay khng.

nh k BHN kim tra vt t, ti sn, hng ha trong kho ca n v nhm pht hin thiu ht, mt mt kp thi v kim nh cht lng ca vt t, ti sn m BHN giao cho Cng ty qun l, s dng.

Sau mi t kim tra, BHN u c bin bn kim tra. T lp bo co kim tra k ton ti Cng ty, trong nu r u im cn pht huy v tn ti cng vi hng khc phc. III. T CHC HCH TON K TON MT S PHN HNH CH YU TI CNG TY. 1. K ton vt t. 1.1.c im k ton vt t ti Cng ty in thoi H Ni I. Phn loi vt t, hng ha. Ti Cng ty bao gm cc loi vt t sau: - Nguyn vt liu: NVL chnh l nhng nguyn vt liu m sau qu trnh ch bin s cu thnh nn vt th c th. Mt khc, c th sn phm BCVT khng c hnh thi vt cht c th nn khng phn loi thnh NVL chnh v NVL ph. NVL bao gm: dy cp, dy ng, thit b lp t (my in thoi), n phm (VT01) v cc vt liu khc. - Cng c, dng c: L nhng t liu lao ng khng tiu chun v gi tr v thi gian s dng quy nh xp vo TSC. Tc l cng c, dng c c xc nh c gi tr nh hn 10tri u ng. Theo hng dn ca BHN tt c cc cng c dng c c phn b 2 ln: + Ln u khi a vo s dng. + Ln 2 khi bo hng nhng khng qu 2 nm.

 Phng php tnh gi vt t hng ha: Tnh gi vt t, hng ha chnh l vic xc nh gi tr ghi s ca vt t, hng ha. n v tnh gi trn nguyn tc gi gc (tc l gi thc t). Ti Cng ty gi vn ca vt t c tnh nh sau: + Gi ch danh cho nhng vt t s dng cho TXDCB + Gi nhp trc xut trc cho cc vt t khc. - Ti T: Vt t hng ha ti i c qun l v hch ton tp trung ti Cng ty. i c trch nhim m s theo di chi tit vt t. Cui thng lp bo co vt t, cng c dng c mau hng v Cng ty. Ti i thnh lp ban kim k v cui nm lp bng kim k ti sn mau hng, cng c dng c v cng ty. - Ti cng ty. n v hch ton hng tn kho theo phng php k khai thng xuyn. Ti phng k ton Cng ty, k ton kim tra giy ngh xin cp vt t, hng ha ca i v ca cc b phn, kim tra phiu xut kho phi c ch k ca Gim c duyt chi ph cho cc i v cc b phn trc thuc. T hch ton vo chi ph trong k ton Cng ty. i vi vt t t mua ti Cng ty: k ton cn c vo ha n GTGT ca ngi bn cng cc giy t nh km nh: phiu bo gi, hp ng kinh t (nu vt t c gi tr ln); hoc giy ngh xin cp vt t (nu gi tr nh) v kim tra phiu nhp kho vit phiu chi, ng thi hch ton nhp kho ti cng ty. V hch ton chi ph ti i l: - Chi ph hoa hng i l: k ton cn c vo bng k th i l k ton lp bng trch % hoa hng i l.

- Hng thng, i phi np v Cng ty bng k vt t lp t lm cn c hch ton chi ph pht sinh trong k. Ngoi ra cn phi c cc chng t nh km khi xt duyt chi tiu cho i. 1.2. Quy trnh lun chuyn chng t. H thng chng t, s sch hch ton k ton vt t s dng ti Cng ty in thai H Ni 1. S TT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Tn chng t s sch Phiu nhp kho Phiu xut kho Phiu xut kho kim vn chuyn ni b Phiu xut vt t theo hn mc Bin bn kim nghim Th kho Phiu bo co vt t tn cui k Bin bn kim k vt t sn phm,hng ha Bng k chng t nhp vt t. Bng k chng t xut vt t. Bng k xut vt t (Cho tng kho) Bng k xut vt t (cho tng cng trnh) Bng k tnh gi vt t xut kho Bng k theo di vt t s dng cho d n. Bng kim k vt t, cng c tn kho S hiu 01-VT/DN 02-VT/DN 03-VT/DN 04-VT/DN 05-VT/DN 06-VT/DN 07-VT/DN 08-VT/DN 01-VT/NB 02-VT/NB 03VT/NB 04-VT/NB 05-VT/NB 06-VT/NB 07-VT/NB

16 17 18

Bng phn b cng c, dng c. S chi tit nguyn vt liu, sn phm hng ha.

08-VT/NB S01/VT-NB

S tng hp chi tit nguyn vt liu ( theo kho, S02/VT-NB theo n v).

Biu s 2.5. H THNG CHNG T S SCH K TON VT T TI CNG TY IN THOI H NI 1. Nhp vt t Phiu nhp kho gm 4 lin: 01 lin lu b phn qun l vt t, 01 lin lu b phn qun l kho, 01 lin lu ti phng ti chnh k ton, 01 lin lu cung. Ngi giao vt t, hng ha phi k tn khi vt t, hng ha vo kho.

B phn mua vt t (2) B phn qun l vt t (1) Nhu cu mua vt t

(3)

Ngi cung cp vt t. (4)

K ton thanh ton (8) K ton trng. (7) (6) K ton vt t

B phn tip nhn vt t. (5) B phn kho

S s 2.6: S LUN CHUYN CHNG T NHP KHO TI CNG TY THN1 (1) (2) B phn qun l vt t cn c vo nhu cu vt t ca cc b phn, ln k hoch mua vt t cho n v. B phn vt t giao nhim v cho cn b vt t i mua vt t.

Cn b vt t i mua vt t. Cn b vt t mua vt t v, ban giao vt t mua cho th kho, th kho c trch nhim kim tra s lng, cht lng vt t v tin hnh nhp kho, sau chuyn ha n mua vt t lp phiu nhp kho ti b phn k ton. (5) Th kho tin hnh nhp kho, ghi th kho theo ch tiu s lng. (6) Th kho chuyn phiu nhp kho cho k ton vt t. (7) K ton vt t ghi s chi tit vt t, chuyn ton b chng t cho k ton trng duyt. K ton trng chuyn cho k ton thanh ton i chiu ha n, phiu nhp kho v hch ton chi tit ti khon phi tr cho ngi cung cp. Xut vt t. Phng php hch ton chi tit vt t, hng ha: th song song. Phiu xut kho yu cu phi lp thnh 04 lin: 01 lin lu b phn qun l vt t, 01 lin lu b phn s dng vt t, 01 lin lu phng ti chnh k ton, 01 lin lu cung.. (3) (4)
B phn sn xut (1) B phn qun l vt t (2) B phn kho B phn vit phiu xut kho

(3) K ton vt t (4) (5)

Biu s 2.7: S LUN CHUYN CHNG T XUT KHO TI CNG TY THN1 (1) B phn sn xut trnh phiu ngh xut kho vt t ln b phn qun l vt t trn c s nhu cu thc t sn xut (2) B phn qun l vt t cn c vo phiu ngh xut kho v k hoch sn xut c duyt tin hnh lp phiu xut kho v chuyn phiu xut kho cho th kho. (3) Th kho cn c vo phiu xut kho ghi vo th kho, tnh s tn kho v chuyn phiu xut kho cho k ton vt t ghi chp vo s sch v lp bo co vt t theo quy nh.

(4) Th kho cn c vo phiu xut kho ghi vo th kho, tnh s tn kho v chuyn phiu xut kho cho k ton vt t ghi chp vo s sch v lp bo co vt t theo quy nh (5) Th kho v k ton vt t tin hnh i chiu s liu ghi trn th kho v s liu ghi trn s chi tit vt t.

1.3. Phng php hch ton.

TK 111,112,331 1a TK13635 1b TK 151 2 1 TK 1524 3 1 4 9 1 TK 13631, 33634 10 01 TK 138 5 1 11 8 1 TK1524 TK 152, 153, 6 1 7 1 TK 33634 TK 154 TK 627, 641

TK 33631, 33634

TK 338

S s 2.8: S HNH TON NHP XUT VT T TI CNG TY THN1 (1a) Mua vt t thit b v nhp kho Cng ty.

(1b) Thu GTGT c khu tr. (2) (3) (4) (5) (6) (7) (8) (9) Vt t mua ang i ng v nhp kho Cng ty. Nhp kho vt t tha nh thu tr li. Nhp kho vt t do Bu in tnh cp. Nhp kho vt t pht hin tha khi kim k. Vt t xut dng cho SXKD. Vt t xut dng cho sn xut chung v cho bn hng. Xut vt t cho u t xy dng c bn. Xut vt t thit b cho bn nhn thu.

(10) Xut vt t tr li cho Bu in tnh. (11) Vt t pht hin tha khi kim k. 1.4. Quy trnh ghi s.

CHNG T VT T
PHN MM K TON

S K TON -S tng hp: Chng t ghi s, s ng k chng t ghi s, S ci Tk 152, 153, 331 -S chi tit.

BNG TNG HP CHNG T VT T

MY VI TNH

Nhp s liu hng ngy In s bo co cui nm i chiu kim tra

Bo co ni b

Biu s 2.9: TRNH T GHI S K TON VT T

2. K ton tin lng v cc khon phi tr theo lng. 2.1. c im. c im lao ng ti Cng ty. Hin nay Cng ty c 1327 lao ng. C cu lao ng ca cng ty phn theo trnh c th hin nh sau:
Tt nghip trung hc Trung cp Cao ng i hc v sau i hc

35%

39%

12%

14%

S 2.10: C CU LAO NG THEO TRNH CA CNG TY Cng tc pht trin ngun nhn lc trong nhng nm gn y ang c coi trng v c a vo k hoch pht trin chung ca Cng ty. Chnh sch nhn s ca Cng ty l tng cng cht lng ca lao ng s dng c hiu qu ngun nhn lc hin c. c im k ton tin lng. Xc nh tin lng phi tr CBCNV: Cui thng, cc b phn v cc i in thoi np bng chm cng v cn c vo bng h s lng cp bc, thng bo cht lng nghip v Bu in, phng t chc thc hin tnh tin lng, thng v cc ch khc cho ngi lao ng theo ng quy nh. ng thi phng t chc lp s tnh lng v bng thanh ton tin lng cho ton Cng ty BT duyt, sau chuyn s liu sang phng Ti chnh k ton. Cn c vo bng thanh ton tin lng, k ton vit phiu chi v hch ton xc nh tin lng phi tr CBCNV. Vi i in thoi: Mi khon thu nhp, tm ng ca ngi lao ng c tnh, chi tng hp ti Cng ty. i ch np bng chm cng v Cng ty. Hng thng, Cng ty

gi bng thanh ton lng, thng v cc khon khc theo ch ca ngi lao ng xung i. nh k hoc t xut, Cng ty kim tra vic tnh lng ca i. 2.2. Quy trnh lun chuyn chng t. Cc chng t k ton lao ng tin lng s dng ti Cng ty in thoi H Ni 1 STT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Tn chng t Bng chm cng Bng tng hp cng Bng chm cng lm thm gi Bng thanh ton tin lng.(theo NN) Bng thanh ton tin lng Bng thanh ton tin thng Giy i ng. Phiu xc nhn sn phm hoc cng vic hon thnh. Bng thanh ton tin lm thm gi. Bng thanh ton tin thu ngoi. Hp ng giao khon. Bin bn thanh l (nghim thu) hp ng giao khon. Bng k trch np cc khon theo lng. Bng phn b tin lng v bo him x hi S hiu 01a.1.-LTL 01a.2.-LTL 01b.-LTL 02a.-LTL 02b.-LTL 03-LTL 04-LTL 05-LTL 06-LTL 07-LTL 08-LTL 09-LTL 10-LTL 11-LTL

Biu s 2.11. CHNG T LAO NG TIN LNG S DNG TI CNG TY

 Quy trnh lun chuyn chng t tin lng.

K ton ti i 1 Phng t chc 2 1 BHN

3 1 K ton tin lng

S s 2.12: QUY TRNH LUN CHUYN CHNG T TIN LNG.

Ghi ch: (1) Hng thng i in thoi np bng chm cng v Phng t chc ca Cng ty . (K ton tin lng ti i ch n thun lm cng tc thng k) (2) Phng t chc cn c vo bng chm cng v bng h s lng cp bc, thng bo cht lng nghip v Bu in, thc hin tnh tin lng, thng v cc ch khc cho ngi lao ng. (3) Phng t chc ng thi lp s tnh lng v bng thanh ton tin lng cho ton Cng ty BHN duyt. (4) Cn c vo bng thanh ton lng c duyt, k ton vit phiu chi, xc nh tin lng phi tr cho CBCNV, v ghi s k ton.

2.3. phng php hch ton.

TK 3383, 3384 4 1 TK 141 5 1 6 1 TK 333 7 1 TK 111, 112, 338 8 1

TK 334 1

TK 627

TK 431 2

TK 1388

TK 3383 3

S s 2.13. S HCH TON TIN LNG TI CNG TY IN THOI H NI 1

Ghi ch: (1) Tnh ra tin lng k c lng chnh, lng php, ph cp lng, tin n ca phi tr cho ngi lao ng. (2) Tnh ra cc khon phi tr ngi lao ng c ngun b p t qu khen thng, phc li. (3) BHXH phi tr cp cho ngi lao ng (4) ng gp ca ngi lao ng cho qu BHYT v BHXH. (5) Khu tr tm ng tha.

(6) Khu tr tin bi thng trch nhim vt cht. (7) Thu thu nhp c nhn phi np ca ngi lao ng. (8) Thanh ton tin lng v cc khon khc cho ngi lao ng. 2.4. Quy trnh ghi s.

Chng t tin lng: bng thanh ton lng, thng, bng phn b tin lng

S chi tit:
Phn mm k ton NEO

- S chi tit TK 334, 338 S tng hp - Chng t ghi s - S ng k CTGS - S ci ti khon 334, 338

Bng tng hp chng t k ton tin lng

- Bo co ti chnh - Bo co k ton qun tr

Ghi hng ngy Ghi cui k Quan h i chiu S s 2.14. QUY TRNH GHI S K TON TIN LNG

3.K ton doanh thu dch v vin thng v doanh thu bn hng ha. 3.1. c im. Qun l doanh thu ti Cng ty in thoi H Ni mang r c im ngnh ngh v chu s phn cp ca BHN nh trnh by trong mc 2.3 ca phn ny. 3.2.Quy trnh lun chuyn chng t. Chng t s dng Do c th ring ca cc doanh nghip Bu chnh Vin thng Tng cng ty BCVT (nay l Tp on BCVT) c quyt nh s 3417/Q-KTTCTK v vic ban hnh ha n GTGT c th: 1- Ha n GTGT dch v Vin thng VT01. 2- Ha n GTGT bu chnh vin thng B01. Ngoi ra Cng ty cn s dng bng k bn hng. Quy trnh lp v lun chuyn chng t doanh thu. Cn c vo bng phn chia doanh thu v chp nhn hp ng pht trin thu bao; v bn th do TTDVKH gi k ton xc nh doanh thu phn chia v doanh thu n v c hng. T hch ton ghi doanh thu v thu GTGT u ra. i vin thng chu trch nhim in ha n VT01, ng quyn theo th t s serie ha n giao cho TTDVKH. ng thi lp bng k bn giao ha n VT01/GTGT c xc nhn ca TTDVKH np Cng ty k ton theo di chi tit Bu in ph ghi n theo tng khch hng. Bng k ny lp thnh 3 bn lu ti 3 ni: Cng ty, i in thoi, v TTDVKH. Khi TTDVKH thu c tin s bo co doanh thu phn chia gia 2 bn (Bng k quyt ton Bu in ph ghi n) v Cng ty nhn c giy bo c ca Ngn hng do TTDVKH chuyn khon phn doanh thu cc Cng ty c hng. Cn c vo m k ton Cng ty hch ton doanh thu phn chia cho TTDVKH.

Cui thng, k ton i chiu s d n cc ph gia hch ton k ton v s d trn chng trnh qun l doanh thu cc kp thi iu chnh. 3.3.Phng php hch ton.

TK5115 2

TK51131 1a

TK 13638

TK 33638 8

TK 13638 3

TK 33635 1b

TK 5123 TK 33638 4 i in thoi cng cng 9 TK 51131 7 5 TK 11311 6 TK 112

S s 2.15 S HCH TON NGHIP V DOANH THU

Ghi ch:
(1a). Doanh thu cc, th.

(1b). Thu GTGT u ra. (2). Kt chuyn doanh thu cc. (3). Phn doanh thu c chia do h tr cc n v khc. (4). Doanh thu bn th ca i in thoi cng cng. (5). Nhn c giy bo c ca Ngn hng, ghi thu tin. (6). Kt chuyn doanh thu th. (7). Tr doanh thu cho cc n v h tr. (8). Kt chuyn doanh thu thun. 3.4. Quy trnh ghi s.

S chi tit:
Chng t gc: ha n GTGT VT01 v B01.
Phn mm k ton NEO

- S chi tit TK 511. 33635, S tng hp - Chng t ghi s - S ng k CTGS

Bng k bn hng.

- S ci ti khon 511, 33635 Bo co ni b.

Ghi hng ngy Ghi cui k Quan h i chiu S s 2.16: QUY TRNH GHI S K TON DOANH THU

4. K ton u t xy dng c bn. Cng tc TXDCB ng vai tr rt quan trng trong s pht trin ca ngnh vin thng ni chung v Cng ty in thoi H Ni 1 ni ring. Quy trnh thanh, quyt ton vn u t v hch ton k ton vn u t XDCB ti Cng ty thc hin theo cng vn s 5244/TC-KTTK ca Tng cng ty Bu chnh- Vin thng Vit nam ngy 14/07/2004. 4.1. Bo co quyt ton vn u t. Bo co quyt ton vn u t phi th hin r cc ni dung sau: - Ngun vn u t thc hin: Ngn sch, vay, ODA, ... - Chi ph u t c ngh quyt ton: phi chi tit theo c cu xy lp, thit b, chi ph khc; chi tit theo hng mc, khon mc chi ph u t. - Chi ph u t thit hi khng tnh vo gi tr ti sn bn giao: l thit hi do thin tai, ch ha v cc nguyn nhn bt kh khng khng thuc phm v v i tng bo him. - Vic phn b chi ph khc cho tng TSC c xc nh theo nguyn tc chi ph trc tip lin quan n TSC no th tnh cho TSC , chi ph chung lin quan n nhiu TSC th phn b theo t l chi ph trc tip ca TSC so vi tng s chi ph trc tip ca ton b TSC. - Tnh hnh thc hin d n: Nhng thun li kh khn trong qu trnh thc hin d n; nhng thay i ni dung d n so vi quyt nh u t c duyt (quy m, kt cu cng trnh, hnh thc qun l d n, hnh thc la chn nh thu, ngun vn u t, tng mc vn u t...; nhng thay i v thit k k thut thi cng v tng d ton c duyt; nhng nhn xt nh gi qu trnh trin khai thc hin d n ; nhng kin ngh v vic gii quyt cc vng mc tn ti ca d n). Bo co quyt ton vn u t phi c lp y ni dung, ng biu mu quy nh c gi km theo cng vn s 5244/TC-KTTK. S liu trong bo co phi r rng,

ngn gn, c th, chnh xc, bc biu bo co phi ghi ngy thng nm lp v c y ch k ca ngi lp biu, k ton trng th trng n v. H s bo co quyt ton vn u t.

H s quyt ton i vi d n hon thnh gm c: - T trnh ngh ph duyt quyt ton vn u t ca n v. - Bo co quyt ton vn u t. - Cc vn bn php l c lin quan. - Cc quyn: bo co kho st lp d n, d n u t, bo co kho st lp thit k d ton, d n u t, thit k KTTC-TDT v d dn u t, thit k d ton iu chnh b sung (nu c). c nh thu t vn thit k chnh sa theo ng cc quyt nh ph duyt. - H s thu: cc vn bn ph duyt: k hoch u thu, h s mi thu, danh sch nh thu, tiu chun xt thu, ph duyt k qu trng thu hoc quyt nh ch nh thu ca cp c thm quyn; h s mi thu; H s d thu. - Cc hp ng kinh t; ha n GTGT, cc bin bn thanh l hp ng (nu c) gia n v vi cc nh thu hoc vi n v, c nhn tham gia thc hin d n (bn gc hoc bn sao). - Cc bin bn nghim thu: sn phm kho st, d n u t, thit k d ton; cc bin bn nghim thu giai on xy dng, lp t (cc bin bn nghim thu ni b, bin bn nghim thu hng mc, khi lng che khut lp...); bin bn nghim thu k thut; bin bn nghim thu bn giao tng th a d n vo s dng; Cc bo co ca: n v ch tr thc hin d n, n v nhn thu xy dng, lp t, n v t vn thit k v n v t vn gim st (gim st thi cng xy dng hoc lp t thit b) v cht lng giai on xy lp hon thnh, cht lng thit b chy th, cht lng cng trnh hon thnh c lp theo quy nh.

- Ton b bn gc cc bn quyt ton khi lng A-B, bin bn i chiu vt t gia n v v nh thu (i vi vt t A cp), bn sao phiu nhp kho ton b nhng vt t do bn A cp nhng khng s dng n trong qu trnh thi cng v bn gc (hoc bn sao) cc chng t khc c lin quan. - Cc ti liu qun l cht lng cng trnh theo ng quy nh ca Nh Nc, ca Ngnh gm: H s hon cng, nht k cng trnh, cc bin bn x l ti hin trng; cc vn bn xc nhn tin cung cp thit b, vt t, xy dng, lp t cng trnh ca n v ch tr d n km theo cc ti liu chng minh i vi trng hp cng trnh hon thnh chm tin so vi quy nh, trong phi gii trnh r nguyn nhn, phn nh r trch nhim gy chm tr ca cc bn lin quan cp c thm quyn xem xt quyt nh, cc chng ch k thut v phiu kim tra xc nhn cht lng vt liu, sn phm xy dng v my mc thit b s dng trong cng trnh.... - i vi cc d n cp quang, chuyn mch, truyn dn, mua sm thit b trong h s quyt ton phi c cc chng t sau: h s m phn hp ng mua vt t, thit b; hp ng mua vt t, thit b; ha n do nh thu cung cp vt t, thit b pht hnh; chng t nhn hp chun; b h s chng t nhp khu thit b (vn n, t khai, thng bo thu....) v cc ti liu sau: - Cc ti liu, kt qu tnh ton thit k, bin bn nghim thu sn phm thit k gia cc bn nu c cu gi trong hp ng ca nh thu c khon ph thit k h thng. - Chng ch bn quyn cho tt c cc phn mm c cung cp trong hp ng, k c phn mm h thng thit b do nh thu pht hnh. - Th mi ca pha i tc, Quyt nh c i hc, bin bn hoc chng ch xc nhn vic hon tt hng mc o to. - Phi c bin bn nghim thu cng vic gim st lp t ca nh thu khi thc hin nghim thu cng trnh; trong nht k cng trnh phi cp nht tin trin khai

cng vic trong c vic gim st, hng dn lp t ca nh thu; Cc bin bn kim tra, o th, hiu chnh thit b c ch k ca cc bn; Cc cng vn c cn b thc hin cng vic gim st ... nu trong hp ng c mc chi gim st lp t. - Ti liu gim st, nh gi u t theo tng giai on: chun b u t, thc hin u t v kt thc u t theo mu quy nh. - Ni nhn v lu h s quyt ton vn u t: - Ton b h s quyt ton vn u t trn c lp t nht 03 b: 01 b lu ti n v trnh, 01 b np v BHN (phng TC-KTTK) thm nh, ph duyt quyt ton (hoc trnh Tp on xem xt, ph duyt quyt ton), 01 b gi c quan thanh ton hoc cho vay vn. Thi gian lp quyt bo co quyt ton vn u t. - i vi cc d n c tng mc u t 1 t ng: khng qu 06 thng k t ngy d n u t hon thnh bn giao a vo s dng, n v phi np xong bo co quyt ton vn u t v np v BHN. - i vi cc d n c vn u t < 1 t ng v cc hng mc c lp: Khng qu 03 thng k t ngy d n u t hon thnh bn giao a vo s dng, n v phi lp xong bo co quyt ton vn u t v np v BHN. 4.2. Quy trnh hch ton k ton TXD c bn. a- Khi nhn c tin do BHN cp theo ngh ca Cng ty thanh ton cho cc nh thu hoc nhn c thng bo n ca BHN l thanh ton trc tip cho nh thu theo ngh ca Cng ty, k ton ghi: N TK 111, 112, 331 Tin mt, tin gi ngn hng, phi tr ngi bn. C TK 33634 Phi tr v cp vn u t. b Khi Cng ty thanh ton tin cho nh thu, k ton ghi: N TK 331 Phi tr ngi bn.

C TK 111, 112 Tin mt, tin gi ngn hng. c Nhp kho vt t, thit b nhn t Cng ty Dch v vt t, cn c vo phiu xut kho kim vn chuyn ni b, phiu nhp kho ca n v, k ton ghi: N TK 152 Nguyn vt liu, thit b trong kho dng cho TXDCB. C TK 3388 phi tr, phi np khc. d Chm nht l 07 ngy k t ngy nhn c y chng t xc nhn n ca Cng ty Dch v vt t, Cng ty phi i chiu v xc nhn n xong vi Cng ty Dch v vt t v gi 01 bn v phng TC KTTK hch ton, cn c vo bin bn xc nhn n gi tr vt t, thit b vi Cng ty Dch v vt t, k ton ghi: N TK 3388 Phi tr, phi np khc. C TK 3338 Phi tr v cc khon khc. e Xut kho vt t, thit b giao cho nh thu lp t (vt t A cp), k ton ghi: N TK 1524 Nguyn vt liu, thit b a i lp giao cho bn nhn thu . C TK 1522 Nguyn vt liu, thit b trong kho dng cho TXCCB. g Khi c xc nhn gi tr khi lng hon thnh quyt ton A-B, cn c vo hp ng, ha n, bin bn nghim thu bn giao (hoc khi tm tng ti sn), k ton ghi: N TK 33634 Phi tr v cp vn u t. N TK 13635 Phi thu v thu GTGT. C TK 331 Phi tr ngi bn. Trong qu, khi hch ton gi khi lng hon thnh (hoc quyt ton A-B) ca cc cng trnh k ton phi np v phng TC KTTK 02 biu bo co lp theo mu s 01/NB-DTTK, 02/NB-KLHT (theo mu gi km) v cc h s c lin quan (Quyt nh u t, quyt nh ph duyt thit k d ton, bin bn nghim thu bn giao a vo s dng, gi tr khi lng hon thnh quyt ton A-B, bin bn nghim thu...).

Trng hp tm tng ti sn phi c cc chng c sau: Quyt nh u t, quyt nh ph duyt thit k d ton, bin bn nghim thu bn giao a vo s dng, gi tr khi lng hon thnh/quyt ton A-B, ha n.... h Khi nhn c giy chng nhn bo him hoc bn sao cc chng t thanh ton ph thit k, gi tr thit b km theo thng bo n ca BHN, k ton ghi: N TK 1388 Phi thu khc. C TK 33634 Phi tr v cp vn u t. Ring i vi khon ph kim ton, hng qu k ton cn c vo gi tr ph kim ton trc thu c trong cc phiu dut quyt ton vn u t ca cc cng trnh c duyt quyt ton trong k hch ton cc bt ton: + + N TK 1388/ C TK 33635 (i vi cc cng trnh thuc ngun vn u t). N TK 154, 627/ C TK 33638 (i vi cc cng trnh thuc ngun vn sa cha ti sn). i Khi cng trnh c cp c thm quyn ph duyt quyt ton: BHN cp vn TXDCB cho Cng ty bng tr np kinh doanh, s tin BHN tr np cho Cng ty sau khi cng trnh c duyt bng tng gi tr quyt ton tr i s tin BHN cp (nu c), k ton nghi: N TK 33631 Phi tr v kinh doanh BC- VT. C TK 33634 Phi tr v cp vn u t. Cn c vo phiu duyt quyt ton hch tan cc chi ph bo him, chi ph kim ton, ph thit k, gi tr thit b, k ton ghi: N TK 33634 Phi tr v cp vn u t. C TK 1388 Phi thu khc.

PHN 3: NH GI KHI QUT T CHC HCH TON K TON TI CNG TY IN THOI H NI I

I. NH GI CNG TC T CHC K TON TI CNG TY IN THOI H NI I. 1. T chc b my k ton. 1.1. u im: B my k ton Cng ty ch yu thc hin vai tr k ton ti chnh. Tuy nhin, k ton qun tr cng c s biu hin nht nh. K ton qun tr l mt vn cn rt mi nhng ban u c n v nhn thc v ni dung v tc dng ca n trong cng tc k ton n v. Hin nay, cc thng tin k ton dn hng vo vic x l, cung cp thng tin phc v cho vic lp k hoch sn xut kinh doanh, ra quyt nh lnh o. Lp cc bo co ni b p ng c yu cu ca Cng ty v BHN. Cng ty t chc li b my k ton theo phng n i mi ca BHN. M hnh b my k ton tp trung p dng ti Cng ty l hp l, m bo qun l tp trung, thng nht, st sao i vi cng tc k ton. ng thi cung cp thng tin k ton kp thi nhm nm bt nhanh tnh hnh hat ng ti Cng ty. Cng ty c trang b my tnh c phn mm k ton kt ni vi mng k ton ca BTP v vic p dng k ton my l ph hp vi hnh thc ny. Trang b phn mm k ton gim bt khi lng cng vic cho k ton vin, k ton tng hp, p ng nhanh chng, kp thi, chnh xc, y s liu v bo co k ton phc v kp thi cho yu cu ca ban lnh o Cng ty cng nh BHN. Phng k ton Cng ty b tr kh hp l, c s phn cng, phn nhim r rng cho tng phn hnh k ton vi i ng k ton kh tr, nghip v vng vng v am

hiu tt v cng tc k ton my; vt t,. ti sn, cng c dng c c qun l cht ch do c th kho ring ti mi kho. 1.2. Nhc im. B my k ton ca Cng ty l h thng hn hp gia k ton ti chnh v k ton qun tr, trong ch yu l k ton ti chnh. Nh vy, b my k ton ca Cng ty mi ch tp chung vo cng tc thu nhn, x l v cung cp thng tin cho BHN lp bo co ti chnh ca BHN l ch yu, cha quan tm n vic t chc b my thu nhn, x l cung cp thng tin cho yu cu qun tr v yu cu phn tch hot ng sn xut kinh doanh. V vy, trong b my k ton ca Cng ty cha xy dng ring mt b phn k ton qun tr. 2. T chc hnh thc s k ton. Hnh thc chng t ghi s bc l r u im trong cng tc k ton vi m hnh k ton tp trung c ng dng k ton my ti Cng ty. H thng s c t chc gn nh, kt cu n gin, d ghi chp v phn nh y cc ch tiu cn thit ln ni dung kinh t ch yu ca cc nghip v kinh t pht sinh. Vi h thng s ny, lm gim khi lng ghi chp s sch hng ngy v vo cc s chi tit cho cc nhn vin k ton. Gip nng cao nng sut lao ng, ng thi vic kim tra, x l s liu k ton thc hin d dng. 3. Vn dng h thng ti khon k ton do B ti chnh v Tp on ban hnh v phng php hch ton. Da trn h thng ti khon k ton Tng cng ty quy nh cho cc n v trc thuc, BTP xy dng danh mc h thng ti khon s dng ti Cng ty in thoi H Ni I ph hp vi hot ng phn cp ca Cng ty. H thng ti khon cng vi phng php hch ton c th, vic kim tra s liu, ti liu k ton tr nn thun tin hn. To iu kin cho vic i sot s liu vi

BHN, BTT, BH v cc i in thoi. Cng tc tng hp s liu ti Cng ty nhanh chng, chnh xc, kp thi. 4. T chc h thng chng t, hch ton ban u. 4.1. u im. Mi chng t ti c chuyn n hch ton tp trung ti Cng ty. Cc chng t ny c cng ty kim tra, xt duyt da trn nh mc, k hoch m BTP giao. Do vy m bo nguyn tc tit kim, hiu qu. H thng chng t l c s nhp s liu vo my v xc minh cc nghip v kinh t pht sinh. Do vy, chng t ti Cng ty c quy nh thng nht v cht ch v c ni dung v hnh thc, m bo tnh hp php, hp l, hp l ca chng t. 4.2. Nhc im. Cng ty qun l v s dng lu di chim n 80-90% TSC c gi tr ln ca ton BHN nhng ch c qun l v mt hin vt, khng c qun l v gi tr, m khu hao TSC trch lp ti BHN. Tc l khng c qun l cc ti khon phn nh ti sn: TK 211-TSC hu hnh, TK 212-TSC v hnh v cc ti khon phn nh khu hao: TK 214-hao mn TSC. Trch nhim ca Cng ty l s dng, bo qun ti sn c BHN giao c hiu qu. M ti sn c tri rng khp trn cc tuyn vi ba v ti cc n v nn vic qun l tp trung ti BHN i khi kh bm st thc t v kh phc tp trong theo di hao mn thc t. Cng ty ch dng li vic tip nhn ti sn, m s theo di chi tit vic s dng, tn v n khi ti sn c thanh l, chuyn nhng, l do BHN quyt nh hoc BHN duyt kin ngh ca n v. Do , Cng ty khng ch ng theo di v khng trnh khi vic s dng lng ph hay ti sn b h hng, km cht lng khng c x l kp thi dn n vic s dng gim hiu qu.

Cng ty cha c phn cp qun l, s dng ti sn y nn k ton phn nh ngun vn hnh thnh TSC ca Cng ty cha c ch . Hin nay, mi ti sn v vn kinh doanh l do BHN cp cho n v, c phn nh l n phi tr m cha c qun l v vn kinh doanh ti Cng ty. V vy, n v khng c qu ring hat ng gy ra mt ch ng v ti chnh. 5. T chc lp bo co k ton. 5.1. u im. n v thc hin tt chng trnh k ton Bu in trn my vi tnh do Tp on trin khai. H thng mu biu k ton u c in ra t trong my v ng quy nh ca nh nc, Tp on v BHN, do vic lp bo co k ton n gin, t tn km v cng sc v thi gian. Cng ty thc hin nghim tc ch bo co k ton vi BHN m bo s lng, ng biu mu v ni dung thng tin, np ng thi hn v BHN Ti cc i vin thng cng np cc biu mu theo ng mu Cng ty giao v ng thi hn v Cng ty. 5.2.Nhc im. Cng vic lp bo co k ton thng dn vo u thng kp np bo co v BHN Bo co k ton ti Cng ty cha thc s phc v cho yu cu qun l, ch yu c in ra theo mu t trong my np BHN Phn mm k ton nh hng n bo co ni b: cc chng t v bo co c in ra t trong my cha cn c php l v cha c s xc nh trch nhim c nhn.

6. Cng tc kim tra k ton. L n v kinh t trc thuc, hnh ton ph thuc BHN do chng t khu giao k hoch sn xut kinh doanh v ti chnh u theo quy nh chung v mi chi ph c u c th v chi tit, qua cc t kim ton n v c nh gi l n v thc hin tt quy nh ca Nh nc v ca ngnh v cng tc qun l ti chnh. Qua nhiu nm Cng ty lun chp hnh tt qui ch ti chnh v khng xy ra sai st ln. Cng tc kim k qu v ti sn c thc hin thng xuyn. II. MT S GII PHP HON THIN CNG TC T CHC K TON TI CNG TY IN THOI H NI 1 1. Hon thin b my k ton. B sung b phn k ton qun tr. Nh trn phn tch s cn thit v ngh thng tin n b i vi vic ra quyt nh kinh doanh ca cc nh qun l. Do vy, cn phi c b phn k ton qun tr thc hin tng hp, phn tch v cung cp cc thng tin . Tuy nhin, phi c mt m hnh t chc b my v t chc h thng thng tin ni b c th. Mun vy, v mt qun l v m Tp on cn c hng dn v m hnh v ni dung k ton qun tr ti BHN ni chung v p dng ti Cng ty ni ring. 2. Hon thin phn cp qun l ti chnh v hch ton k ton ca BTP cho Cng ty. Nhm qun l cht TSC v bm st thc t s dng ti sn ti n v sn xut kinh doanh v to cho Cng ty ch ng v sn xut, ti chnh cn thit phi c s phn cp mnh hn na ca BTP cho Cng ty. C th, c th tng cng theo cc hng sau: - Giao chi ph khu hao cho Cng ty: Tc l BHN trch khu hao v a chi ph khu hao TSC c s dng ti Cng ty vo chi ph ca Cng ty. Nhng Cng ty khng theo di cc ti khon phn nh TSC nh: TK 211, 212, 213.

- Giao ti sn cho Cng ty: Cng tc k ton TSC c thc hin ti Cng ty nn cn b sung thm mt k ton TSC ti n v. K ton TSC thc hin trch khu hao ti Cng ty. ng thi qun l cc ti khon phn nh TSC v phn nh hao mn. ph hp vi s phn cp hin ti v chuyn mn ca k ton ti sn ti Cng t y, BHN cha th giao ngay ti sn cho n v c m nn thc hin theo hng giao chi ph khu hao trc. Bng cch ny s gip Cng ty ch ng v c trch nhim hn trong vic qun l, s dng ti sn mt cch c hiu qu nht. T , nng cao trnh chuyn mn ca k ton ti sn ti Cng ty v tng lai c BTP phn cp mnh hn cho Cng ty theo hng giao ti sn. 3. B sung thm bo co ni b v tng cng bo co nhanh v BHN. Cc bo co k ton ni b c lp ch cp di np ln cp trn v m bo sao cho np ng thi hn, y ni dung v ng quy nh. Tuy nhin, cc bo co ny cha thc s phc v cho cng tc qun l, mi ch thc hin theo k hoch giao. Hin nay, vi cc loi vt t c gii hn v thi gian s dng (th co, th Internet), BHN cn nm c cht lng s lng vt t trong thi gian gii hn nhm iu tit gia cc n v (Cng ty in thoi H Ni I, BTT, BH) lm gim thit hi ti a v tng doanh thu. Do , ti Cng ty nn lp bo co nhanh theo tun v phng k ton ca BHN.

KT LUN.
Tm hiu v nghin cu v t chc hat ng kinh doanh cng nh t chc cng tc k ton ti Cng ty in thoi H Ni , Bo co thc tp tng hp t c mt s mc tiu c th nh sau: Phn 1: Gii thiu tng quan v Cng ty in thoi H Ni 1. Bo co gii thiu c nhng nt tng quan nht v lch s pht trin, chc nng nhim v, t chc b my, ngnh ngh kinh doanh ca Cng ty. Phn tch tnh hnh pht trin thu bao, doanh thu, chi ph, nng sut lao ng, cng tc kinh doanh tip th, u t xy dng c bn... ca Cng ty t khi thnh lp 2003 2006, Bo co lm r c tnh hnh hat ng kinh doanh ca Cng ty, nhng thnh tch t c, nhng kh khn, thun li khi hat ng trn th trng vin thng cnh tranh gay gt. ng thi Bo co cng nu ln nhng nh gi tng qut, nhng mt cn hn ch, ch r nguyn nhn v xut mt s gii php c th. Phn 2: Thc trng cng tc t chc k ton ti Cng ty in thoi H Ni 1. Bo co lm r c nhng nhn t nh hng n t chc k ton ti Cng ty: c im sn xut kinh doanh, c ch phn cp qun l ti chnh ca Bu in thnh ph H Ni cho Cng ty. y l c s hiu r cng nh nh gi v t chc k ton ti Cng ty. Bo co tm hiu cng tc t chc k ton ti Cng ty trn cc mt: t chc b my k ton, t chc vn dng h thng ti khon k ton, t chc h thng chng t, t chc hnh thc k ton, t chc bo co k ton, ng dng phn mm k ton, t chc cng tc kim tra k ton.

Tm hiu vic t chc hch ton k ton mt s phn hnh ch yu ti Cng ty: vt t, tin lng, doanh thu, v TXDCB... Bo co lm r c nhng nt c th trong vic t chc k ton so vi cc doanh nghip sn xut thng thng. Phn 3: nh gi khi qut cng tc t chc hch ton k ston ti Cng ty in thoi H Ni. Bo co ch r u, nhc im ca tng mt cng tc t chc k ton. T xut mt s gii php hon thin cng tc t chc k ton ti Cng ty. Do kin thc cng nh kinh nghim cn hn ch, do vy Bo co ny khng trnh khi nhiu thiu st. Em knh mong thy gio hng dn v cc cn b ca Phng Ti chnh k ton cho kin ng gp gip em hon thin hn bo co ca mnh em c th khc phc trong vic lm bo co thc tp chuyn v lun vn sp ti.

DANH MC CC T VIT TT
BCVT: Bu chnh Vin thng. BHN: Bu in H Ni. BH: Bu in huyn Sc Sn, ng Anh TXDCB: u t xy dng c bn. BTT: Bu in trung tm. CBCNV: Cn b cng nhn vin. Cng ty: Cng ty in thoi H Ni. NVL: Nguyn vt liu. PTTB: Pht trin thu bao TSC: Ti sn c nh. TTDVKH: Trung tm Dch v khch hng. VNTP: Tp on Bu chnh Vin thng Vit Nam

DANH MC TI LIU THAM KHO.

I. Danh mc sch tham kho. 1. PGS. TS Nguyn Vn Cng, L thuyt v thc hnh k ton ti chnh, NXB Ti Chnh, H Ni 10/2004. 2. VNPT, Quy nh c th v p dnng ch k ton doanh nghip Tp 1 H thng ti khon k ton, NXB Bu in, H Ni 01/2007. 3. VNPT, Quy nh c th v p dng ch k ton doanh nghip Tp 2 Hch ton cc nghip v kinh t ch yu, NXB Bu in, H Ni 01/2007. 4. VNPT, Quy nh c th v p dng ch k ton doanh nghip Tp 3 H thng bo co ti chnh, NXB Bu in, H Ni 01/2007. 5. VNPT, Quy nh c th v p dng ch k ton doanh nghip Tp 4 Ch chng t, s sch k ton, NXB Bu in, H Ni, 01/2007. 6. H B Nn, Cng ty in thoi H Ni 35 nm xy dng v trng thnh, NXB Bu in, H Ni 1995. 7. Tng cng ty BCVT Vit Nam, cng vn s 5244/TC-KTTK v vic Hng dn quy trnh thanh, quyt ton vn u t v hch ton k ton TXDCB, H Ni ngy 14/07/2004. II. Danh mc tp ch tham kho. 1. Tp ch k ton nm 2006, 2007. 2. Tp ch Bu chnh Vin thng nm 2006, 2007. III. Danh mc trang web tham kho. 1. http://www.tapchibcvt.gov.vn 2. http://www.hnpt.vnn.vn. 3. http://www.vnpt.com.vn.