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LVan KToan
LVan KToan
LVan KToan
PHN I
C S L LUN CHUNG V K TON TI SN C NH
TRONG DOANH NGHIP SN XUT
I. MT S C S L LUN CHUNG V TI SN C NH TRONG DOANH
NGHIP SAN XUT
I.1. Khi nim, c im, ngha ca ti sn c nh trong doanh nghip sn xut
I.1.1. Khi nim
Ti sn c nh (TSC) l tt c nhng ti sn ca doanh nghip c gi tr ln,
c thi gian s dng, lun chuyn, thu hi trn 01 nm hoc trn 01 chu k kinh
doanh (nu chu k kinh doanh ln hn hoch bng 01 nm)
Trn thc t, khi nim TSC bao gm nhng ti sn ang s dng, cha c
s dng hoc khng cn c s dng trong qu trnh sn xut kinh doanh do chng
ang trong qu trnh hon thnh (my mc thit b mua nhng cha hoc ang lp
t, nh xng ang xy dng cha hon thnh...) hoc do chng cha ht gi tr s
dng nhng khng c s dng. Nhng ti sn thu ti chnh m doanh nghip s s
hu cng thuc v TSC.
I.1.2. c im ca ti sn c nh
Tui th c thi gian s dng trn 01 nm, tc l TSC s tham gia vo nhiu
nin kinh doanh v gi tr ca n c chuyn dn vo g tr sn phm lm ra
thng qua khon chi ph khu hao. iu ny lm gi tr ca TSC gim dn hng nm.
Tuy nhin, khng phi mi ti sn c thi gian s dng trn mt nm u c gi l
TSC, thc t c nhng ti sn c tui th trn mt nm nhng v gi tr nh nn
chng khng c coi l TSC m c xp vo ti sn lu ng. Theo quy nh hin
hnh ca B Ti chnh, mt ti sn c gi l TSC khi c c im nh nu
ng thi phi c gi tr trn 10 triu ng.
I.1.3. ngha, vai tr ca ti sn c nh
Ti sn c nh l mt trong nhng b phn c bn to nn c s vt cht k
thut cho nn kinh t quc dn, ng thi l b phn quan trng quyt nh s sng
cn ca doanh nghip trong qu trnh sn xut kinh doanh. i vi doanh nghip
TSC l iu kin cn thit gim cng lao ng v tng nng sut lao ng.
Trang 1
Trang 2
theo c trng k thut gip cho vic qun l v hch ton chi tit, c th theo tng
loi, nhm TSC v c phng php khu hao ph hp vi tng loi tng nhm
TSC.
I.2.2. Phn loi ti sn c nh theo quyn s hu
Theo cch phn loi ny, TSC bao gm: TSC t c v TSC thu ngoi:
- TSC t c:L cc TSC hu hnh v v hnh do mua sm, xy dng v hnh thnh
t ngun vn ngn sch cp hoc cc ni cp, ngun vn vay, ngun vn kinh doanh
- TSC thu ngoi: L TSC i thu s dng trong mt thi gian nht nh theo
hp ng k kt. Ty theo iu khon ca hp ng thu m TSC i thu c
chia thnh TSC thu hot ng v TSC thu ti chnh:
TSC thu ti chnh: L ti sn m bn cho thu c s chuyn giao phn ln
ri ro v li ch gn lin vi quyn s hu ti sn cho bn thu.
TSC thu hot ng: L thu ti sn khng phi l thu ti chnh.
I.2.3. Cc cch phn loi khc
Ngoi cc cch phn loi cc TSC ni trn, trong qun l v hch ton cn c
th phn loi TSC theo cc tiu thc sau:
- Phn loi TSC theo cng dng kinh t:
Theo tiu thc ny ton b TSC ca doanh nghip c chia lm hai loi
TSC dng cho sn xut kinh doanh
TSC dng ngoi sn xut kinh doanh (khng mang tnh cht sn xut)
- Phn loi TSC theo tnh hnh s dng:
Cn c v tnh hnh s dng TSC ca tng thi k TSC c chia thnh cc loi :
TSC ang dng
TSC cha cn dng
TSC khng cn dng v ch thanh l
I.3. nh gi ti sn c nh
I.3.1. Nguyn gi ti sn c nh
- TSC hu hnh mua sm
Trang 3
khng c
gi
hon li (nu c)
ha n
Cc chi ph
Cc
khon
khi s dng
gim tr
gi tr nh gi ca
gi
hi ng giao nhn
Cc chi ph lin
+
quan trc
khi s dng
L ph trc
b (nu c)
- TSC trao i:
+ Trao i tng t:
Nguyn gi TSC nhn v = GTCL ca TSC mang i trao i + chi ph khc
+ Trao i khng tng t:
Nguyn gi = GTHL ca TSC nhn v + cc khon chi thm cc khon thu thm
- TSC nhn u t t n v khc:
Nguyn gi = gi tr do hi ng xc nh + chi ph khc
- TSC nhn v nhn li vn gp lin doanh:
Nguyn gi = gi do HLD xc nh + cc chi ph lin quan trc khi s dng
- TSC do b phn XDCB bn giao:
Gi thnh thc
Nguyn =
t ca cng
gi
trnh xy dng
Cc khon chi c
+
lin quan v
thu trc b
L ph
+
trc b
(nu c)
- TSC do bn nhn thu bn giao: Nguyn gi l gi phi tr cho bn nhn thu cng vi
cc chi ph lin quan trc khi da ti sn vo s dng.
- TSC thu ti chnh:
+ Nu hp ng ghi r s n gc m doanh nghip phi tr cho bn thu th:
Nguyn gi = n gc + chi ph khc
+ Nu hp ng khng ghi r s n gc m doanh nghip phi tr cho bn thu th
doanh nghip phi xc nh gi tr hin ti ca cc khon tin thu phi tr dn trong
tng lai. So snh gi tr hin ti (PV) vi gi tr hp l, gi tr no nh hn th c s
dng tnh nguyn gi
Trang 4
Bin bn nh gi li TSC
Trang 5
Trang 6
II.3. S sch, bo co
+ i vi hnh thc k ton nht k chung
Chng t
Nht k
chung
S ci TK 211
Chng t
ghi s
S ci TK 211
Nht k S ci TK
211
Chng t
ghi s s 9
S ci TK 211
Phn mm
k ton
S ci TK 211
Trang 7
TK 211, 213
(1a)
TK 214
(1b)
TK 332
TK 142, 242
TK 214
(2a)
TK 241
TK 214
(2b)
TK 411
(3)
TK 711
(4)
TK 711
(6)
Trang 8
TK 111,112
TK 212
TK 214
(4)
(1)
TK 214
(5)
(3)
TK 244
TK 315
(6)
(2)
Trang 9
TK 315
(6)
TK 212
(1)
(3)
(2)
TK 142
(4)
TK 111, 112
(5)
Ni dung cc nghip v:
1. Ghi tng TSC thu ti chnh theo gia cha c thu GTGT
2. S n gc phi tr k ny
3. S n gc phi tr cc k sau
4. Chi ph ban u trc khi nhn TSC thu ti chnh
5. Chi ph vn trc tip ban u khi nhn TSC thu ti chnh
6. Kt chuyn s n gc n hn k sau
Trang 10
III.3.2. K ton tng hp tng TSC thu ti chnh dng vo hot ng SXKD
chu thu GTGT theo phng php khu tr:
S 1.4: K ton tng hp tng TSC thu ti chnh dng vo hot ng SXKD
TK 111, 112
TK 315
TK 342
TK 212
(1a)
(4)
(1c)
(5)
TK 133
(1b)
TK 133
(6)
TK 635
(2a)
(3a)
(2b)
Ni dung cc nghip v:
1a. Ghi tng NG TSC thu ti chnh theo gia cha c thu
1b. Thu GTGT
1c. N gc phi tr k ny c c thu GTGT
2a. Chi tin thanh ton khi nhn c ha n (Thanh ton ngay)
2b. Tin li thu
3a. Nhn c ha n nhng cha thanh ton
3b. Khi chi tin thanh ton
4. S n gc n hn tr trong k sau kt chuyn vo cui nin
5. Chi ph trc tip ban u
6. Kt chuyn s thu GTGT c khu tr trong k khi nhn c ha n
III.4. K ton cc nghip v gim TSC
Trang 11
TK 212
(1)
TK 212
(3)
Ni dung cc nghip v:
1. Ghi tng gi tr TSC thu ti chnh, ng thi ghi gim gi tr hao mn
2a. Ghi tng nguyn gi TSC khi mua li TSC thu ti chnh
2b. Kt chuyn gi tr hao mn TSC thu ti chnh thnh gi tr hao mn ca
TSC hu hnh hoc TSC v hnh
3. S tin tr thm khi mua TSC thu ti chnh
Trang 12
TK 811
TK 111, 112
TK 711
(1b)
(1a)
TK 1332
TK 3331
(1c)
TK 128, 222
(2a)
TK 214
(2b)
TK 214
(2c)
(3a)
TK 214
TK 214
(3b)
TK 128
(4a)
(4b)
TK 217
(5)
TK 412
(6a)
(6b)
Trang 13
Ni dung cc nghip v:
1a. NG TSC gim do thanh l, nhng bn
1b. Thu v thanh l, nhng bn TSC
1c. Chi ph v thanh l, nhng bn TSC
2a. NG TSC gim do vn gp lin doanh
2b. Gi tr hao mn TSC
2c. Gi tr vn gp nh hn gi tr cn li ca TSC
3a. NG TSC gim do vn gp lin doanh lin kt
3b. Gi tr hao mn TSC
3c. Gi tr vn gp ln hn gi tr cn li ca TSC
4a. NG TSC thiu pht hin khi kim k
4b. Gi tr hao mn TSC thiu khi kim k
4c. Gi tr cn li ca TSC thiu
5. TSC v hnh l quyn s dng t chuyn thnh BS u t
6a. Chnh lch nh gi gim
6b. Chnh lch nh gi tng
III.5. Hch ton hao mn ti sn c nh
III.5.1. Cc khi nim
- Khu hao l s phn b c h thng gi tr phi khu hao ca TSC trong sut thi
gian s dng hu h ca ti sn .
- Gi tr phi khu hao l nguyn gi ca TSC hu hnh ghi trn bo co ti chnh tr
(-) gi tr thanh l c tnh ca ti sn .
- Thi gian s dng hu ch l thi gian m TSC pht huy c tc dng cho sn
xut, kinh doanh, c tnh bng thi gian m doanh nghip d tnh thu c t vic
s dng ti sn.
- Gi tr thanh l l gi tr c tnh thu c khi ht thi gian s dng hu hnh ca ti
sn, sau khi tr chi ph c tnh.
III.5.2. Phng php tnh khu hao
III.5.2.1. Phng php khu hao ng thng
*Phng php tnh:
+ Xc nh thi gian s dng ca TSC
Trang 14
Nguyn
S khu hao ly k
gi
Trang 15
- TSC tham gia vo hot ng sn xut kinh doanh th trch khu hao theo phng
php khu hao ng thng.
- Cc doanh nghip hot ng c hiu qu kinh t cao c khu hao nhanh nhng
ti a khng qu 2 ln mc khu hao xc nh theo phng php ng thng
nhanh chng i mi cng ngh. Cc TSC c trch khu hao nhanh l my mc
thit b.
III.5.2.2. Phng php khu hao s d gim dn
*Phng php tnh:
+ Xc nh thi gian s dng ca TSC
+ Xc nh mc trch khu hao ca TSC
Xc nh mc trch khu hao hng nm ca TSC
Mnk GCL*Tnhk
Tnhk(%) Tk*Hd
Trong : - Mnk: Mc khu hao nm ca TSC
-
GCL: Gi tr cn li ca TSC
Hd: H s iu chnh
H s iu chnh (ln)
1.5
2.0
2.5
Trang 16
Mtk
12
Xc nh mc trch khu hao theo ngy ca TSC:
M nk
Mngk
S ngy trong nm
III.5.2.3. Phng php khu hao theo s lng, khi lng sn phm
*Phng php tnh:
+ Xc nh sn lng theo cng sut thit k
+ Xc nh s lng, khi lng sn phm thc t sn xut hng thng, hng nm ca
TSC
+ Xc nh mc trch khu hao ca TSC
Xc nh mc khu hao cho 1 n v sn phm:
Nguyn gi
M spk
QT
Trong : - Mspk: Mc khu hao ca 1 n v sn phm
-
Trang 17
TSC c trch khu hao theo phng php ny l cc loi my mc thit b tha
mn ng thi cc iu kin sau:
+ Trc tip lin quan n vic sn xut sn phm
+ Xc nh c tng s lng, khi lng sn phm sn xut theo cng sut thit k
ca TSC.
III.5.3. Hch ton khu hao TSC
Cc nghip v hch ton khu hao TSC c th hin trong s 1.7 bao
gm:
Ni dung cc nghip v:
1a + 1b. nh k trch khu hao TSC tnh vo cc chi ph SXKD ng thi
phn nh hao mn TSC
2. Nhn TSC qua s dng do iu chuyn
3. Gim hao mn TSC
4a + 4b. Nu cn thit phi iu chnh mc khu hao
5a + 5b. Np vn khu hao cho cp trn theo phng thc ghi gim vn
5c. Khi nhn c vn khu hao c bn ca n v cp trn np ln
6. Nhn vn khu hao TSC b sung vn u t
Trang 18
S 1.7:
TK 211, 213
TK 214
(3)
(1a)
(4a)
TK 413, 466
(1b)
(4b)
TK 211, 213
(2)
TK 136
TK 411
TK 111, 112
(5b)
(5a)
(5c)
Trang 19
TK 142
(3b)
TK 131
TK 142
(3c)
(3a)
TK 133
(4)
Ni dung cc nghip v:
1. Chi ph sa cha thng xuyn t theo phng php t lm
2. Chi ph sa cha thng xuyn theo phng php t lm cn b sung
3a, 3b, 3c. Sa cha ln trng hp thc hin trch trc chi ph SCL TSC
4. Sa cha TSC theo phng thc thu ngoi
Trang 20
PHN II
THC TRNG QUN L, S DNG V K TON TI SN C
NH TI CNG TY C PHN VNH HA
A Gii thiu khi qut v cng ty c phn Vnh Ha
I. LCH S HNH THNH V PHT TRIN CA CNG TY C PHN VNH
HO
I.1. Lch s hnh thnh v pht trin ca cng ty c phn Vnh Ha
Cng ty C phn Vnh Ho c thnh lp t tin thn l X nghip gch ngi Vnh
Ho theo Quyt nh s 516/ Q-CT ngy 01 thng 3 nm 2004 ca Ch tch UBND
tnh Thanh Ho, trc thuc s qun l ca UBND tnh Thanh Ho. Chnh thc i vo
hot ng t thng 6 nm 2004 vi ngnh ngh kinh doanh chnh l sn xut vt liu
xy dng bao gm : Cc loi gch, ngi v gm xy dng vi nhiu chng loi v cht
lng cao.
Tn cng ty : Cng ty C phn Vnh Ho.
Tn giao dch : VIHOACERA
a ch tr s chnh : Thn Cng - X Vnh Thnh - Huyn Vnh Lc - Tnh Thanh
Ho.
S in thoi : 037 3 522 700 ; Fax : 037 3 521 810
Qu trnh thnh lp v pht trin ca Cng ty tri qua cc giai on nh sau :
- Nm 1967, thnh lp cng trng khai thc ct, si xy dng trc thuc Ty kin trc
Thanh Ho sn xut ch yu bng th cng vi s lng l 80 ngi.
- Nm 1969, thnh lp X nghip xy dng Vnh Ho, thuc Ty xy dng Thanh Ho,
sn xut gch bng my n p EG2 v sn xut ngi bng my dp ngi th cng,
nung t bng l th cng vi tng s cn b cng nhn vin l 90 ngi.
- Nm 2001, thnh lp Cng ty Vnh Ho, thuc S xy dng Thanh Ho.
- Nm 2004, thnh lp Cng ty C phn Vnh Ho, trc thuc UBND tnh Thanh Ho
qun l. Sn xut gch bng my n p chn khng h EG7, sn xut ngi bng my
dp ngi 5 mt h EG5 ht chn khng v nung t bng h thng l Tuynel hin i
cng sut ln.
Trang 21
Trang 22
- Cng ty c ngha v nhn, s dng c hiu qu, bo ton v pht trin ngun vn
c Nh nc giao cng nh cc ngun vn khc tin hnh hot ng sn xut
kinh doanh.
-S dng c hiu qu ti nguyn, t ai v cc ngun lc khc thc hin mc tiu
sn xut kinh doanh.
- m bo i sng cho cn b cng nhn vin, quyn li ca ngi lao ng trong
Cng ty.
- Thc hin y cc ngha v v thu, cc ngha v ti sn khc i vi Nh nc
v i vi cc i tng khc c lin quan.
- m bo cht lng sn phm hng ho sn xut.
* c im t chc sn xut- kinh doanh, quy trnh cng ngh.
- c im t chc sn xut.
Qu trnh sn xut kinh doanh ca cng ty c thc hin cc phn xng sn
xut. Cng ty thc hin quy trnh khon sn phm cht ch t cc khu: Qun l lao
ng, qun l cht lng sn phm theo tiu chun o lng c nh sn. Cng
ty thc hin khon su rng, ph bin n tng phng ban chc nng, t i sn
xut v ngi lao ng mi ngi cng thc hin. ng thi c ch thng pht
nghim minh.
- c im quy trnh cng ngh.
c mt sn phm hon chnh bn ra th trng, qu trnh sn xut phi tri qua
rt nhiu cung on mi c c sn phm hon thnh. Ban u l dng my i, my
xc khai thc t a vo bi ngm t theo quy nh. Sau khi a vo hm np
liu, t c chuyn qua bng ti vo my nho t, t qua nho c a vo my
p chn khng to ra sn phm mc. Sn phm mc qua bng ti c vn chuyn
sang sn cng a vo nh knh phi, sy. Sau khi phi, sy xong sn phm c
a vo l nung Tuynel. Sn phm qua nung t c a ra phn loi. Phn loi xong
a ra kho thnh phm v ch xut kho tiu th hoc tiu th thng.
Trang 23
t st
nguyn liu
Khai thc vn
chuyn
Kho thnh
Phm
Phn loi
thnh phm
Kho vt liu
ngm,
Nung, t
- Pha trn
- To hnh sn
phm
- Phi, o
- La chn
nguyn liu
thnh phm
Trang 24
i hi ng
c ng
Hi ng
qun tr
Ban kim
sot
Gim c
Ph gim
c thit b
Phng k
hoch sn
xut
Phn xng
c in
Ph gim c
kinh doanh
Phng
ti v-k
ton
Phng t
chc lao
ng
Phng Kinh
doanh
Phng hnh
chnh tng
hp
Ph Gim c
sn xut
Phng k
thut.KCS
Phn
xng sn
xut
Trang 25
chin lc pht trin kinh doanh ca Cng ty, thc hin cc mc tiu ln do i hi
ng c ng ra, gim st v iu hnh cc hot ng ca Ban gim c.
* Ban kim sot : Do Hi ng qun tr c ra nhm kim tra, kim sot mi hot ng
ca Cng ty v cc mt kinh t - ti chnh v sn xut kinh doanh. Qua Hi ng
qun tr v Ban gim c c cc quyt nh qun tr Cng ty mt cch kp thi v hiu
qu nht.
* Ban gim c: Gm c 1 Gim c v 3 ph Gim c chu trch nhim qun tr vi
m v a ra cc quyt nh ch o iu hnh mi hot ng ca Cng ty, ra
phng hng, chnh sch chin lc kinh doanh ca Cng ty.
- Gim c: Lnh o chung, chu trch nhim lnh o ton b b my qun l v
sn xut ca Cng ty, ng thi quyt nh phng hng chin lc pht trin ca
ton Cng ty, chu trch nhim trc Nh nc v mi hot ng ca Cng ty. Gim
c Cng ty l ngi i din theo php lut ca Cng ty, m nhn vic k kt hp
ng, quyt nh cc nghip v u t, mua sm ti sn c nh, u t pht trin hot
ng sn xut kinh doanh.
- Cc ph Gim c Cng ty: l nhng ngi trc tip gip vic cho Gim c, thay
Gim c qun l iu hnh sn xut kinh doanh khi Gim c i vng v c u
quyn. Cc ph Gim c Cng ty c phn cng cc nhim v ph hp vi nng lc
lnh o ca tng ngi, qun l cc b phn theo s phn cng ca Gim c, cc
ph Gim c phi phi hp cht ch vi nhau nhm to ra s vn hnh c hiu qu
ca b my qun l Cng ty v phi trc tip bo co vi Gim c v cc lnh vc m
mnh ph trch.
+ Ph Gim c ph trch kinh doanh: ph trch tiu th sn phm, t chc cc
mng li tiu th sn phm cho Cng ty, c u quyn k kt cc hp ng sn
phm.
+ Ph Gim c ph trch sn xut: Ph trch v sn xut ca Cng ty.
+Ph Gim c ph trch v c in: Ph trch v my mc thit b ca Cng ty.
- Phng t chc lao ng: C chc nng sp xp nhn s, thc hin cc chnh sch,
ch ca ng v Nh nc i vi cn b cng nhn vin, m bo cc quyn li
v vn ho, tinh thn, quyn li v vt cht v sc kho cho cn b cng nhn vin, t
Trang 26
chc bi dng, o to, nng cao trnh chuyn mn, nghip v cho cn b qun tr
v cng nhn k thut...
Xy dng k hoch cng tc t chc, lao ng tin lng, nh mc lao ng, bo
him x hi, cc ch lin quan n ngi lao ng, xy dng ni quy, quy ch ca
Cng ty. Qun tr cng tc o to, cng tc nng bc lng ca cng nhn vin, theo
di vic k kt hp ng lao ng. Qun tr h s cn b cng nhn vin, gii quyt
th tc tuyn dng, thi vic...
- Phng hnh chnh tng hp: Qun tr, thc hin ton b cc cng tc hnh chnh
trong Cng ty theo quy nh chung v php l hnh chnh hin hnh ca Nh nc.
Qun tr theo di vic s dng ti sn ca Cng ty nh: nh xng, t ai, phng
tin, thit b vn phng....Thc hin cng tc i ni, i ngoi, giao dch hng ngy,
phc v hi hp, n ca, m bo cng tc an ninh trt t trong Cng ty. Qun l cng
tc y t c s. T chc cng tc bo v ti sn, hng ho, vt t, thit b.
- Phng kinh doanh: C nhim v nm bt kh nng nhu cu th trng xy dng
v t chc cc phng n kinh doanh c hiu qu, bo m hng ho cht lng tt,
ph hp vi th hiu ngi tiu dng. Thc hin cc cng vic thng mi nhm tiu
th ti a s lng sn phm ca Cng ty sn xut ra. Thc hin cc cng tc nghin
cu th trng v ra cc chin lc kinh doanh ca Cng ty. Phi hp vi cc n
v ca Cng ty hon thnh nhim v sn xut kinh doanh ca Cng ty. T chc iu
phi, nghin cu th trng, xut cc mu m c khch hng a chung kt hp
vi phng k thut to ra cc mu m v thc hin dch v sau bn hng. Thit lp v
qun l mng li i l, xut cc phng n, mng li bn hng, cc hnh thc
qung co, khuyn mi,... nhm y mnh tiu th sn phm.
- Phng K ton-Ti v : Thc hin hch ton k ton theo quy nh ca nh nc v
theo iu l hot ng ca Cng ty, t chc lp v thc hin cc k hoch ti chnh,
cung cp nhng ch tiu kinh t ti chnh v lp bo co k ton phn nh kt qu sn
xut kinh doanh hng thng, qu, nm ca Cng ty, cung cp nhng ch tiu kinh t ti
chnh cn thit cho Gim c Cng ty trn c s gip Gim c nhn nhn v nh gi
mt cch ton din v c h thng tnh hnh sn xut kinh doanh ca Cng ty, t
ra phng hng, bin php ch o st sao hot ng sn xut kinh doanh ca
Cng ty c hiu qu hn. Gip Gim c qun l, theo di v mt ti chnh, thc
Trang 27
hin vic chi tiu, hch ton kinh doanh, np thu v cc khon ng gp khc, chi tr
lng, tin thng v xc nh l, li trong qu trnh sn xut kinh doanh.
- Phng k hoch sn xut: Lp k hoch sn xut v gi thnh sn phm theo thng,
qu, nm. Lp k hoch cung ng d tr vt t, nguyn liu, cung cp y , kp thi
ng s lng, cht lng theo k hoch sn xut ca Cng ty. Lp k hoch u t
xy dng c bn, theo di gim st vic thc hin xy dng c bn, cng tc sa cha,
bo dng my mc thit b, nh xng, nh lm vic v cc cng trnh kin trc khc
trong Cng ty. Phn tch nh gi v lp bo co sn xut hng ngy cho ban Gm c
v bo co nh k vic thc hin k hoch sn xut, k hoch cung ng vt t nguyn
liu, tnh hnh sn xut ca Cng ty cho ban Gim c Cng ty v cc c quan chc
nng. Thc hin iu sn xut v cng tc an ton v sinh lao ng trong Cng ty.
- Phng k thut- KCS: Xy dng v hon thin quy trnh cng ngh sn xut.
Nghin cu ci tin cng ngh, mu m sn phm, lp quy trnh cng ngh mi, mu
m mi ph hp vi th hiu v nhu cu ca khch hng theo tng thi k. Xy dng
tiu chun cht lng cho cc loi vt t nguyn liu sn xut, sn phm ca Cng ty.
Xc nh thng s k thut c l ca nguyn liu bn thnh phm v thnh phm
kp thi c bin php iu chnh qu trnh sn xut. Phn tch thnh phn ho hc ca
cc loi vt t, nguyn liu phc v cho cng ngh sn xut v cho nghin cu sn
phm mi. Kt hp vi phng k hoch sn xut trong vic kho st, nh gi ngun
cung ng nguyn liu cho cng ngh sn xut hin c v cho cng ngh mi. Xy
dng nh mc kinh t k thut cho cc loi sn phm ca Cng ty. Tham gia bin
son ti liu, gio trnh ging dy cho cc lp o to nng cao tay ngh ca cng
nhn. Kim tra, nh gi cht lng vt t, nguyn liu nhp kho. Kim tra, gim st
vic thc hin quy trnh cng ngh. Tham gia thnh vin nhp kho sn phm v chu
trch nhim v cht lng sn phm nhp kho. Kt hp vi phng kinh doanh lm
cng tc dch v sau bn hng.
- Phn xng sn xut: T chc sn xut c hiu qu theo k hoch ca Cng ty giao
cho v s lng v cht lng. Chu trch nhim qun tr, s dng hiu qu v ti sn
c nh, vt t nguyn liu, cng c, dng c theo nh mc. Qun tr iu hnh trc
tip cng nhn thuc lnh vc mnh qun l, thc hin tt cc cng tc bo h v lao
Trang 28
ng, v sinh an ton lao ng theo quy nh ca Cng ty. Gi b mt cng ngh v
cc s liu khc trong qu trnh sn xut.
- Phn xng c in: Qun tr k thut v thit b my mc ca Cng ty, bo qun
h s thit b, lp h s theo di tnh trng hot ng ca my mc thit b. Theo di,
gim st vic thc hin quy trnh vn hnh my mc thit b ca cng nhn phn
xng sn xut. Tin hnh bo dng nh k my mc thit b, kp thi sa cha cc
s c xy ra hng ngy, m bo dy chuyn hot ng lin tc v hiu qu.
III. T CHC CNG TC K TON TI CNG TY C PHN VNH HO
III.1. T chc b my k ton ti cng ty c phn Vnh Ha
B my k ton ca Cng ty C phn Vnh Ho c t chc tp trung ti Cng ty,
bao gm 6 nhn vin, trong 3 nhn vin c trnh i hc. Phng K ton-Ti v
ca Cng ty l mt trong nhng phng chc nng ca Cng ty v thc hin hai cng
tc chnh l cng tc K ton - Thng k v cng tc qun tr ti chnh.
* Nhim v ca phng k ton:
- Lp k hoch thu- chi ti chnh hng thng, qu, nm ca Cng ty. Sau khi c
c duyt c trch nhim qun l v thc hin cc k hoch .
- Qun l ti sn bao gm : Ti sn ngn hn, Ti sn di hn, xy dng c bn, tng
qu lng, cc qu v cc loi ti sn khc. Gim st vic s dng ti sn trn c s
chp hnh cc ch k ton- thng k ca Nh nc.
- Chi tr tin lng, tin cng, bo him x hi v cc khon phi tr khc i vi
ngi lao ng. Thc hin thanh ton vi khch hng v thanh ton vi ngn sch Nh
nc.
- Thng k ghi chp y cc thng tin kinh t, tnh ton c th nhm phn nh ng
tnh hnh, gip Gim c ch o cng tc hch ton kinh t trong Cng ty, thng qua
hch ton kinh t gim st vic s dng vn, tnh hnh sn xut, phc v v kinh
doanh, tnh hnh thc hin cc hp ng kinh t k thut.
- Thc hin cc ch Bo co K ton - Thng k theo cc quy nh hin hnh ca
Php lut vi c quan ch qun v c quan chc nng khc theo ng thi gian quy
nh.
- Xut, nhp vt t, thit b ng ch , nguyn tc.
- Hng dn nghip v K ton - Ti v v thng k cho cc b phn trong Cng ty.
Trang 29
K ton
TSC
kim
kim k
ton
NVL v
k ton
cng c
dng c
K ton
tin
lng,
BHXH
kim k
ton
thanh
ton
K ton
tp hp
chi ph
sn xut
v tnh
gi thnh
sn
phm
K ton
bn
hng,
tin gi
ngn
hng,
tin mt
K ton
tng hp
Trang 30
- K ton tin lng, BHXH kim k ton thanh ton: Tnh ton v phn nh chnh xc
cc khon tin lng, tin thng cho ngi lao ng. ng thi theo di v phn nh
tnh hnh thanh ton vi ngi lao ng, vi c quan BHXH, vi Nh nc v vi
khch hng.
- K ton tp hp chi ph sn xut v tnh gi thnh sn phm: Theo di, tp hp, phn
b v phn nh chi tit tt c cc khon chi ph cho sn xut theo tng loi sn phm
v tnh ra gi thnh sn phm
- K ton bn hng, tin gi ngn hng, tin mt: Theo di v phn nh tnh hnh tiu
th sn phm, xc nh doanh thu, cc khon chit khu thng mi, gim gi hng
bn. ng thi theo di cc khon tin vay, tin gi ti ngn hng v qu tin mt ti
cng ty.
- K ton tng hp: Hch ton cc bt ton tng hp v lp bo co gi ln k ton
trng, t k ton trng nm bt kp thi tham mu cho lnh o phc v cho
cng tc qun l, iu hnh chung ca ton cng ty. K ton tng hp chu trch nhim
trc cp trn v s chnh xc trung thc ca cc s liu trong bo co, s k ton.
III.2. Hnh thc k ton ti cng ty c phn Vnh Ha
Cng ty c phn Vnh Ho s dng hnh thc k ton l Chng t ghi s. Cn c
trc tip ghi s k ton l Chng t ghi s. Vic ghi s k ton bao gm:
+ Ghi theo trnh t thi gian trn s ng k chng t ghi s
+ Ghi theo ni dung kinh t trn s ci
Chng t ghi s do k ton lp trn c s tng chng t gc hoc bng tng hp cc
chng t gc cng loi c cng ni dung kinh t.
Chng t ghi s c nh s hiu lin tc trong tng thng ( Theo s th t trong
Chng
s ng k chng t ghi s ) v c
chngttgc
gc nh km, phi c k ton trng,
(Bng tng hp chng t gc)
Gim c duyt trc khi ghi s k ton.
H thng s k ton gm cc loi s: S ng k chng t ghi s; S ci; S chi
S qu
Chng t ghi s
S, th k ton chi
tit; S qu.
tit
S 2.4: S trnh t ghi s.
S ng k chng t ghi
s
Bng cn i s pht sinh
S ci
Ch gii:
Ghi hng ngy
Ghi cui thng
i chiu, kim tra
Cng ty C phn Vnh Ho p dng nin k ton theo nm dng lch. Vic m
s bt u vo u k k ton nm, vic ghi s cn c vo cc chng t k ton
c kim tra bo m cc quy nh v chng t k ton. Cui k k ton, Cng ty
kho s k ton ng quy nh trc khi lp bo co ti chnh. Ngoi ra Cng ty cn
kho s k ton trong cc trng hp kim k hoc cc trng hp c bit theo quy
nh ca php lut.
B Thc t cng tc k ton ti sn c nh ti cng ty c phn Vnh Ha
I. C IM I SN C NH TI CNG TY C PHN VNH HO
TSC chim mt t trng rt ln trong tng ti sn ca Cng ty, trong ch yu
l TSC hu hnh. TSC hu hnh ca Cng ty C phn Vnh Ho c hnh thnh t
hai ngun vn chnh l do Ngn sch Nh nc cp v do Cng ty t u t xy dng
v mua sm bao gm: Nh ca vt kin trc, my mc thit b, phng tin vn ti, h
thng l nung Tuynel, thit b truyn dn, thit b dng c qun l.
Trong thi gian thc tp, nghin cu phng php hch ton TSC ti C phn
Vnh Ho, thng qua s sch k ton v thc t, em nhn thy TSC hu hnh ca
Cng ty bao gm cc loi sau (trch s TSC nm 2008):
Trang 32
Trang 33
TK 212 TSC thu ti chnh dung theo di tnh hnh i thu TSC di hn
TK 213 c chi tit thnh cc TK cp 2:
TK 2131: Quyn s dng t.
TK 2132: Chi ph thnh lp doanh nghip.
TK 2138: TSC v hnh khc.
TK 214- Hao mn TSC c cc TK cp 2:
TK 2141: Hao mn TSC hu hnh.
TK 2142: Hao mn TSC thu ti chnh.
TK 2143: Hao mn TSC v hnh.
II.3. S sch, bo co
Ti cc ni s dng TSC, mi n v m mt s S ti sn c nh theo n
v s dng, trong ghi tng nghip v tng gim TSC ca b phn mnh theo cc
chng t tng gim theo trnh t thi gian ca cc nghip v pht sinh tng gim
TSC.
Ti phng k ton ca Cng ty, k ton chi tit TSC s dng Th ti sn c
nh, S ng k th TSC, S ti sn c nh ton doanh nghip theo di
tnh hnh bin ng ca TSC. Khi c TSC mi a vo s dng, doanh nghip lp
hi ng giao nhn gm c i din bn giao, i din bn nhn v mt s u vin
lp Bin bn giao nhn TSC cho tng i tng TSC. i vi nhng TSC cng
loi, giao nhn cng mt lc, do cng mt mt n v chuyn giao th c th lp chung
mt bin bn. Sau k ton phi sao li cho mi i tng ghi TSC mt bn lu
vo h s ring cho tng TSC. Mi b h s bao gm:
- Hp ng
- Bin bn giao nhn TSC
- Ho n mua TSC
- Cc bn sao ti liu k thut v cc chng t khc c lin quan.
Cn c vo h s TSC, k ton m th TSC theo di chi tit tng TSC
ca doanh nghip. Th TSC do k ton TSC lp, k ton trng k xc nhn. Th
ny c lu phng k ton trong sut qu trnh s dng TSC. Khi lp xong, th
TSC c dng ghi vo S ti sn c nh, s ny c lp chung cho ton
doanh nghip mt quyn v tng b phn s dng mi ni mt quyn.
Trang 34
Th TSC
S chi tit
TSC
S TSC
Trang 35
MST: 2800195221
Chuyn khon
S
lng
tnh
C
3 = (1 x 2)
My n gch EG7
Ci
45.250.000
45.250.000
My dp ngi 5 mt EG5
Ci
33.000.000
33.000.000
n gi
Thnh tin
78.250.000
7.825.000
86.075.000
Ngi bn hng
Th trng n v
(K,ghi r h tn)
(K,ghi r h tn)
Trang 36
Mu s: 01-TSC
Vnh Thnh-Vnh Lc
SH
KH,
ca
Quy
TSC
Nm
Nm
Nc
sn
ng
Chi ph ph
Nguyn
Ti
sn xut
xut
vo
xu
vn
chy
gi
k thu
chuyn
th
TSC
km the
dng
2
2008
5
0
6
0
7
45.250
E
HDSD
33.000
bo hn
HDSD
cch
A
1
B
My
C
n 101
gch EG7
My dp
102
D
Vit Nam
Vit Nam
1
2007
2007
2008
Gi mua
4
45.250
33.000
ngi 5 mt
bo hn
Cng
Gim c bn nhn
(K, h tn, ng du)
li
78.250
K ton bn nhn
(K, h tn)
Ngi nhn
Ngi giao
(K, h tn)
(K, h tn)
78.250
Trang 37
Mu S S23-DN
Vnh Thnh-Vnh Lc
TH TI SN C NH
S: 92
Ngy 01 thng 11 nm 2008
Cn c vo bin bn giao nhn TSC s: 17/Q-G ngy 01 thng 11 nm
2008....................................................................................................................
Tn, k hiu, m, quy cch (cp hng) TSC : My n gch EG7.................
S hiu TSC: 101..............................................................................................
Nc sn xut (xy dng): Vit Nam.............Nm sn xut: 2007....................
B phn qun l, s dng : Phn xng sn xut ...Nm a vo SD: 2008......
Cng sut (din tch) thit k..............................................................................
nh ch s dng TSC ngy .......thng.......nm 200.......................................
L do nh ch.....................................................................................................
S hiu
Ngy,
chng t
thng
Gi tr hao mn TSC
Din gii
nm
A
125
B
01/11/08
Nguyn gi
TSC
C
My
1
n 45.250.000
Nm
2
Gi tr
Cng
HM
3
dn
4
gch EG7
Ngy 01 thng 11 nm 2008
Ngi lp
( K, h tn)
K ton trng
( K, h tn)
Gim c
(K, h tn, ng du)
Trang 38
Mu s S23-DN
Vnh Thnh-Vnh Lc
BTC
ngy 20/3/2006 ca B trng BTC)
TH TI SN C NH
S: 93
Ngy 01 thng 11 nm 2008
Ngy,
Nguyn gi
chng t
thng, nm
A
125
B
01/11/08
Din gii
C
My dp ngi
TSC
1
33.000.000
Nm
2
Gi tr
Cng
HM
3
dn
4
5 mt EG5
Ngy 01 thng11 nm 2008
Ngi lp
( K, h tn)
K ton trng
(K, h tn)
Gim c
(K, h tn, ng du)
Sau khi k ton ghi Th TSC v hch ton gim TSC th s hch ton vo S
TSC:
Trang 39
Mu s S22-DN
Vnh Thnh-Vnh Lc
Nm 2008
n v s dng: Phn xng sn xut
Tn
Chng t
c
SH
NT
im,
n v
tnh
S
ln
g
hiu
gi
tin
L
SH
NT
do
S lng
S tin
TSC
125
01/11
EG7
1000VND
45.250
45.250
125
01/11
EG5
1000VND
33.000
33.000
78.250
78.250
Cng
K ton trng
(K, h tn)
Gim c
(K, h tn, ng du)
Trang 40
Mu s S21-DN
Vnh Thnh-Vnh Lc
S TI SN C NH
Nm 2008
Loi ti sn: My mc, thit b
Tn
c
T
Chng t
im,
k hiu
TSC
SH
Ni
sn
xut
Thng
nm a
vo s
dng
SH
NG
TSC
TSC
1.000
NT
Khu hao
T
l
(%)
125
01/11
EG7
VN
11/2008
101
45.250
125
01/11
EG5
VN
11/2008
102
33.000
Cng
KH
Chng t
Ldo
lu
gim
TSC
MK
H
SH
NT
78.250
K ton trng
(K, h tn)
Gim c
(K, h tn, ng du)
Trang 41
Mu s: 02-TSC
(Ban hnh theo Q s 15/2006/Q-BTC
Ngy 20/03/2006 ca B trng BTC)
BIN BN THANH L TI SN C NH
Ngy 20 thng 11 nm 2008
S : 05
N :...................
C :...................
Cn c quyt nh s 53/ Q-G ngy 18 thng 11 nm 2008 ca gim c Cng ty
C phn Vnh Ho v vic thanh l TSC
I. Ban thanh l TSC gm:
- ng (b): L Anh Dng..........Ph gim c Cng ty...............Trng ban
- ng (b): Nguyn T Nhn....Trng phng K ton-Ti v........U vin
- ng (b): Pham Vit Hng.....Qun c Phn xng sn xut.......U vin
II. Tin hnh thanh l TSC:
- Tn, k m hiu, quy cch (cp hng) TSC: My n gch h EG2........
- S hiu TSC:............64.............................................................................
- Nc sn xut (xy dng):..........Vit nam..................................................
- Nm sn xut:....................1998..................................................................
- Nm a vo s dng:.......1998....................S th TSC:........76............
- Nguyn gi TSC:...................26.500.000................................................
- Gi tr hao mn trch ti thi im thanh l:.........26.043.300.............
- Gi tr cn li ca TSC :...............................................456.700.............
III. Kt lun ca Ban thanh l TSC:
My c, lc hu v b hng hc nhiu cn phi thanh l ti u t sn xut.
Ngy 20 thng 11 nm 2008
Trng ban thanh l
(K, h tn)
Trang 42
K ton trng
(K, h tn)
Trang 43
Mu S S23-DN
Vnh Thnh-Vnh Lc
TH TI SN C NH
S:94
Ngy 01 thng 11 nm 2008
Cn c vo bin bn thanh l s 05 ngy 20 thng 11 nm 2008......................
Tn, k hiu, m, quy cch (cp hng) TSC : My n gch h EG2............
S hiu TSC:..................................64.............................................................
Nc sn xut (xy dng): Vit Nam.............Nm sn xut: 1998...................
B phn qun l, s dng : Phn xng sn xut ...Nm a vo SD: 1998.....
Cng sut (din tch) thit k..............................................................................
nh ch s dng TSC ngy ...20....thng..11.....nm 2008.............................
L do nh ch: my c, hng, cn thanh l.......................................................
S hiu
Ngy,
chng t
thng
Gi tr hao mn TSC
Din gii
nm
A
162
B
20/11/08
Nguyn gi
TSC
C
My
1
26.500.000
Nm
2
Gi tr
Cng
HM
dn
4
3
26.043.300
gch EG2
Ngy 20 thng 11 nm 2008
Ngi lp
( K, h tn)
K ton trng
( K, h tn)
Gim c
(K, h tn, ng du)
Mu s S22-DN
(Ban hnh theo Q s 15/2006/Q-BTC
Trang 44
Nm 2008
n v s dng: Phn xng sn xut
Tn
Chng t
c
im,
SH
NT
n v
tnh
S
lng
n gi
S
tin
SH
NT
162
20/11
do
lng
S tin
hiu
TSC
Thanh
l
26.043.300
Cng
K ton trng
(K, h tn)
Gim c
(K, h tn, ng du)
Cc nghip v tng gim TSC sau khi pht sinh c k ton TSC ghi vo
s TSC theo mu s S21-DN ban hnh theo Q s 15/2006/Q-BTC ngy
20/3/2006 ca B trng BTC:
Trang 45
Mu s S21-DN
Vnh Thnh-Vnh Lc
S TI SN C NH
Nm 2008
Loi ti sn: My mc, thit b
Tn
c
T
Chng t
im,
k hiu
TSC
SH
Ni
sn
Thng
nm a
vo s
xut
dng
SH
NG
TSC
TSC
1.000
NT
Khu hao
125
01/11
EG7
VN
11/2008
101
5.250
125
01/11
EG5
VN
11/2008
102
33.000
Cng
Ldo
gim
TSC
(%)
Chng t
lu
MK
KH
SH
NT
Thanh
162 20/11
78.250
K ton trng
(K, h tn)
(K, h tn)
Gim c
(K, h tn, ng du)
Chng t ghi s
S ng k
chng t ghi s
Trang 46
Mu s S02a-DN
(Ban hnh km theo Q s 15 / 2006 /Q /BTC
ngy 20/302006 ca B trng BTC)
CHNG T GHI S
S:..125........
Ngy .01....thng..11.....nm.2008.......
S
Trch yu
A
- Mua my n gchEG7
- Mua my dp ngi 5 mt EG5
Cng
Km theo........chng t gc
hiu
ti S tin
khon
N
B
211
C
C
112
211
112
Ghi ch
1
D
45.250.000
33.000.000
78.250.000
K ton trng
(K, h tn)
(K, h tn)
Mu s S02b-DN
Vnh Thnh-Vnh Lc
S NG K CHNG T GHI S
Nm..2008
Trang 47
Trang 48
Ngy,thng
Chng t ghi s
S hiu
Ngy,thng
xxxxxxxxx
S tin
1
xxxxxxxxx
109
02/10/2008
20.725.000
..................
...................
...................
..................
..................
...................
..................
...................
...................
125
01/11/2008
78.250.000
..................
...................
...................
..................
..................
....................
..................
...................
...................
135
30/11/2008
15.182.500
..................
...................
...................
-Cng thng
xxxxxxxxxx
-Cng thng
xxxxxxxxxx
-Cng lu k t u qu
xxxxxxxxxx
-Cng lu k t u qu
xxxxxxxxxx
K ton trng
Gim c
(K, h tn)
Mu s S02a-DN
Vnh Thnh-Vnh Lc
Trang 49
S hiu ti khon
Trch yu
S tin
A
.......................
N
B
........
C
C
..........
1
......................
Thanh l my n
214
211
26.043.300
gch EG2
811
211
456.700
.....................
Cng
........
........
.....................
..................
ghi ch
D
....................
...............
Km theo 01 b chng t gc
Ngy 20 thng11 nm 2008
Ngi lp
( K, h tn )
K ton trng
( K, h tn )
Trang 50
Mu s S02b-DN
Vnh Thnh-Vnh Lc
S NG K CHNG T GHI S
Nm..2008
Trang 51
Ngy,thng
Chng t ghi s
S hiu
Ngy,thng
xxxxxxxxxxx
S tin
1
xxxxxxxxxx
109
02/10/2008
20.725.000
..................
...................
...................
..................
..................
...................
..................
...................
...................
162
20/11/2008
26.043.300
..................
...................
...................
162
20/11/2008
456.700
..................
...................
...................
..................
..................
....................
..................
...................
...................
-Cng thng
xxxxxxxxxxx
-Cng thng
xxxxxxxxxx
-Cng lu k t u qu
xxxxxxxxxxx
-Cng lu k t u qu
xxxxxxxxxx
K ton trng
(K, h tn)
Gim c
(K, h tn, ng du)
Trang 52
Mu s S02c1-DN
Vnh Thnh-Vnh Lc
ghi s SH
NT
01/01
01/11
TK
Chng t ghi
Din gii
i
ng
E
S tin (ng)
N
-S d u nm
8.545.000.000
..............................................
......................
125
01/11
...
- Mua my n gch EG7
112
........
45.250.000
125
01/11
- Mua my dp ngi
112
33.000.000
5 mt EG5
..............................................
20/11
162
10/12
....
Thanh l my n
gch EG2
Cng pht sinh thng
...................
..................
214
26.043.300
811
456.700
26.500.000
78.250.000
...................
.....................
................
................
S d cui thng
Cng lu k t u qu
K ton trng
( K, h tn)
Gim c
( K, h tn, ng du)
Trang 53
III.2.3. K ton khu hao TSC hu hnh tai Cng ty C phn Vnh Ho.
Cn c tnh hnh bin ng tng gim hao mn TSC trong thng, k ton lp
bng tnh v phn b khu hao TSC:
CNG TY C PHN VNH HO
Mu s: 06-TSC
Thng 11 nm 2008
T
l
T
Ch tiu
A
1
KH
(%)
B
I-S KH trch
Ni s dng
TK 627-Chi ph sn
TK
TK
xut chung
641
642
Ton DN
Phn xng
phn
Nguyn gi
S khu
sn xut 1
xng
1
......
TSC
2
...........
hao
3
.........
4
........
sx 2
5
........
6
.........
7
.......
10
78.250.000
652.083
652.083
...........
.........
.......
......
......
.....
.......
......
.........
.......
thng trc
2
II-S KH TSC
tng trong thng
III-S KH TSC
10
26.500.000
26.043.300
26.043.300
............
......
thng ny
Cng
.........
..........
.....
...........
..........
K ton trng
(K, h tn)
(K, h tn)
Trang 54
Mu s S02a-DN
(Ban hnh km theo Q s 15 / 2006 /Q /BTC
ngy 20/302006 ca B trng BTC)
CHNG T GHI S
S:..........
Ngy .30....thng..11.....nm.2008.......
Trch yu
A
Trch khu hao thng 11/2008
khon
N
B
627
Cng
hiu
ti S tin
C
C
214
Ghi ch
1
D
26.043.300
26.043.300
Km theo........chng t gc
Ngy.30 thng 11.nm.2008
Ngi lp
K ton trng
(K, h tn)
(K, h tn)
Trang 55
Mu s S02b-DN
Vnh Thnh-Vnh Lc
BTC
ngy 20/3/2006 ca B trng BTC)
S NG K CHNG T GHI S
Nm..2008
Trang 56
Ngy,thng
Chng t ghi s
S hiu
Ngy,thng
1
xxxxxxxxxx
30/11/2008
S tin
xxxxxxxxx
26.043.300
..................
...................
...................
-Cng thng
xxxxxxxxxx
-Cng thng
xxxxxxxxx
-Cng lu k t u qu
xxxxxxxxxx
-Cng lu k t u qu
xxxxxxxxx
K ton trng
(K, h tn)
Gim c
(K, h tn, ng du)
Trang 57
Mu s S02c1-DN
Chng t
thng ghi s
SH Ngy
ghi
Din gii
TK thng
s
A
B
C
D
- S d u nm
TK
ng
E
01/11 125
627
377.083
627
275.000
01/11 125
C
2
xxxxxxx
20/11 154
S tin
211
26.043.300
652.083
+ S d cui thng
................. .................
+ Cng lu k t u qu
- S ny c....trang, nh s t trang s 01 n trang..........
26.043.300
...............
- Ngy m s 01/01/2008
Ngy .....thng.....nm.....
Ngi ghi s
(K, h tn)
K ton trng
(K, h tn)
Gim c
(K, h tn, ng du)
Trang 58
PHN III
MT S KIN NHM HON THIN K TON TI SN C
NH TI CNG TY C PHN VNH HA
I. NHN XT CHUNG V CNG TY C PHN VNH HO
I.1. Nhn xt v tnh hnh hot ng ca cng ty
I.1.1. V tnh hnh tng trng v li nhun
Cng nh cc ngnh ngh kinh doanh khc, vic tn ti v ng vng trong c
ch th trng l mt thch thc rt ln. Tuy nhin, vi s c gng n lc cao, hiu qu
kinh doanh ca Cng ty ngy cng tt, kt qu kinh doanh v tnh hnh ti chnh ca
Cng ty ngy cng c ci thin v nng cao.
C th thy r iu ny qua mt s s liu trch t Bng cn i k ton qua cc
nm 2006, 2007 v 2008 (Ph lc 1, ph lc 2, ph lc 3 km theo). Nhn chung, qua
cc nm tnh hnh kinh doanh cng nh tnh hnh ti chnh ca Cng ty c s pht trin
r rt.
I.1.2. V t chc b my qun l
Trong cng tc qun l, Cng ty C phn Vnh ho xy dng mt b my qun
l ph hp, iu hnh cc hot ng ca Cng ty mt cch nng ng v hiu qu,
thng sut t ban gim c n cc phng ban chc nng, n cc t i sn xut v
tiu th sn phm, thc hin cc quy ch qun l c th tng lnh vc hot ng,
tng khu sn xut kinh doanh. Mi hot ng u c thng xuyn nh gi, nhn
xt v b sung theo ng iu l Cng ty, Php lut ca Nh nuc, phn cng, phn
nhim mt cch r rng. Do m Cng ty nhanh chng bt nhp ho nhp vo c
ch mi, thc s chuyn mnh theo s pht trin chung ca t nc, to cng n
vic lm n nh v nng cao i sng ca ngi lao ng, lm ngha v vi ngn sch
Nh nc.
I.1.3. V t chc b my k ton
B my t chc sn xut v b my k ton gn nh, hot ng linh hot. Vi
hnh thc t chc cng tc k ton tp trung s m bo s ch o tp trung, thng
nht ca k ton trng, ng thi lnh o ca Cng ty cng nm bt v ch o kp
thi Cng tc ti chnh.
Trang 59
Trang 60
mt cch bnh thng. Theo di, qun l s dng tt, phn nh ghi chp y trn h
thng chng t, s sch k ton ca Cng ty.
I.2. Nhc im
Tuy t c nhiu thnh tch trong cng tc k ton ni chung v k ton
TSC hu hnh ni ring, song bn cnh cn c nhng hn ch m Cng ty C
phn Vnh Ho cn phi hon thin nng cao hn na cng tc qun l cng nh
cng tc k ton m trong nn kinh t th trng. N nh gi khch quan v trnh
qun l ca Cng ty v chng ta u bit mc ch chnh ca cc doanh nghip l thu
li nhun thng qua vn u t do i hi nh qun l phi trit tit kim. Trong
cng tc k ton vn cha gip c nhiu cho nhng nh qun l ca cng ty a ra
cc quyt nh hot ng chnh xc cho tng lai, l mt im yu quan trng ca
b phn k ton ca cng ty. Ngoi ra, vic hch ton cc TK m bo cc nguyn
tc ca hch ton k ton, nhng cn chi tit hn n tng loi my mc, thit b.
Trong quy trnh hch ton, vic sa cha TSC hu hnh l cn thit v quan
trng nhm duy tr kh nng hot ng ca TSC hu hnh mt cch bnh thng. Chi
ph sa cha cn c phn b u vo gi thnh sn phm. i vi nhng nghip v
sa cha nh thng xuyn m chi ph sa cha pht sinh khng nhiu, Cng ty
lp k hoch v c bn p ng c theo yu cu. Xong vic lp k hoch trch
trc sa cha ln TSC cn cha c th, cha st vi thc t pht sinh trong k ca
Cng ty ngay c i vi nhng sa cha theo k hoch. Do nn c k hoch sa
cha, lp d ton chi ph v trch trc vo chi ph sn xut kinh doanh mt cch c
th, kp thi, chnh xc nhm m bo nguyn tc ph hp trong k ton. ng thi
phi ph hp vi doanh thu k m doanh thu c ghi nhn, trnh trng hp chi
ph pht sinh mt cch t ngt. Cc khon chi ph ny thc t cha pht sinh nhng
c tnh trc v phn b vo chi ph sn xut kinh doanh, vic trch trc c k
hoch v st thc t nhm m bo cho gi thnh v tng chi ph kinh doanh trong k
c n nh.
Trang 61
Trang 62
1
Thi gian s dng
Phng php khu hao theo tng s nm s dng.
Mc trch KH nm th i = NG x T l KH nm th i
Trang 63
Trong :
n: S nm s dng TSC
i: Nm s dng th i
3. Vn 3: Mua sm TSC theo cc phng thc mi
X hi ngy cng pht trin, theo l nhp tng n chng mt ca cc
phng thc, dch v bn hng cng thun li hn cho nhiu i tng khch hng l
c nhn, t chc v c bit l cc doanh nghip vi nhu cu mua sm TSC l thit
yu. Hin ti, cng ty ch p dng cch mua hng v thanh ton trc tip, tuy nhin
iu ny s lm cho vic u t mua sm c gii hn v c th khng p ng kp thi
nhu cu mua mi phc v cho sn xut. Vi nhiu phng thc bn hng hin nay,
cng ty c th la chn thm phng thc mua tr chm, tr gp vic lun chuyn
v s dng vn lu ng v c hiu qu hn.
4. Vn 4: Sa cha v nng cp TSC
Do iu kin thc t trong hot ng sn xut kinh doanh, cng ty c phn Vnh
Ha khng c hot ng sa cha, nng cp v sa cha ln TSC. Nhng trong thi
gian ti, khi m rng qui m sn xut v hot ng ca cng ty, nu hot ng ny
khng c a vo nh mt hot ng chnh trong sn xut th s lm gim hiu qu
sn xut do tng thi gian v chi ph bi cng tc thu ngoi. Bn cnh , vi qui m
TSC ngy cng ln theo nhu cu sn xut v m rng th vic u t cho hot ng
sa cha, nng cp v c bit l sa cha ln TSC l iu thit yu, khng nhng
tit kim chi ph m cn lm tng li nhun cho cng ty t vic s dng i ng ny
cho thu ngoi trong nhng thi gian ri vic.
5. Vn 5: T chc s sch k ton
Trong iu kin s dng my tnh in t th ch cn c mt hnh thc k ton
th cng nhm gii thiu cc phng php k ton v l cn c hng dn thit k h
thng thng tin phc v cho vic vit chng trnh cho my. Vn t ra l hnh thc
k ton duy nht c la chn l hnh thc no: nht k chung, nht k s ci, chng
t ghi s hay nht k - chng t? Phng n chn hnh thc nht k chung l ph hp.
Hnh thc nht k chung l hnh thc n gin, d lm, d hc. Hnh thc nht k
Trang 64
chung vi s nht k chung, s ci tng hp, s chi tit l hnh thc c s dng ph
bin cc nc trn th gii nh M, Anh, Php, Canada, c, Singapore...Vic s
dng hnh thc nht k chung s to ra c hi ha nhp k ton Vit Nam vi thng l
k ton th gii. l iu nn lm v cn lm i vi cc doanh nghip Vit Nam ni
chung v c trong tnh hnh thc t ca cng ty ni ring.
Hnh thc chng t ghi s i hi k ton vin, k ton trng phi i chiu khp
ng s liu gia CTGS vi CTGS khc do cc ng nghip khc, phn hnh k
ton khc lp trc khi ghi vo S ang k chng t ghi s v ghi vo s ci. Nu
chng t cng loi ca mt nghip v no t 10 chng t tr ln trong ngy th mi
nn p dng hnh thc chng t ghi s gim vic ghi chp tng chng t vo s ci.
Nhng vi thc t ca vic hch ton ti cng ty th s dng hnh thc s k ton nht
k chung l hp l hn c.
MC LC
Trang
PHN I.......................................................................................................................... 1
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2.
3.
4.
5.
Trang 68