Tieu Che Quan Li

Chuyn thc tp chuyn ngnh
GVHD: PGS.TS. Phm Quang
MC LC
LI M U
CHNG 1: C IM SN PHM, T CHC SN XUT V QUN L

CHI PH TI CNG TY C PHN PHT TRIN PHNG TY
1.1. c im sn phm ca Cng ty.................................................................3

1.1.1. c im sn phm.................................................................................3
1.1.2. Tiu chun cht lng sn phm.............................................................4
1.1.3. c im sn phm d dang...................................................................5
1.2. c im t chc sn xut sn phm xy lp ca Cng ty.......................6
1.2.1. Quy trnh sn xut sn phm xy lp ti Cng ty....................................6
1.2.2. C cu t chc sn xut..........................................................................8
1.3. Qun l chi ph sn xut..............................................................................9
CHNG 2: THC TRNG K TON CHI PH SN XUT V TNH GI
THNH SN PHM TI CNG TY C PHN PHT TRIN PHNG
TY 14
2.1. K ton chi ph sn xut ti cng ty..........................................................14
2.1.1. K ton chi ph nguyn vt liu trc tip...............................................14
2.1.2. K ton chi ph nhn cng trc tip......................................................30
2.1.3. K ton chi ph s dng my thi cng...................................................41
2.1.4. K ton chi ph sn xut chung.............................................................50
2.1.5. K ton tng hp chi ph sn xut, kim k v nh gi sn phm d
dang 57
2.2. Tnh gi thnh sn xut ca sn phm ti Cng ty.................................60
CHNG 3: HON THIN K TON CHI PH SN XUT V TNH GI
THNH SN PHM TI CNG TY C PHN PHT TRIN PHNG
TY 65
3.1. nh gi chung v thc trng k ton chi ph sn xut v tnh gi thnh
sn phm............................................................................................................65
3.1.1. u im.................................................................................................65
SV: Hong Th Thy_CQ533747
3.1.2. Tn ti...................................................................................................69
3.2. Gii php hon thin k ton chi ph sn xut v tnh gi thnh sn
phm ti cng ty................................................................................................72
KT LUN 76
DANH MC TI LIU THAM KHO
vii
ii
DANH MC BNG
Bng 2.1 : Giy ngh tm ng.....................................................................................17
Bng 2.2: Phiu chi...........................................................................................................18
Bng 2.3 : Ha n mua vt t........................................................................................19
Bng 2.4 : Phiu nhp kho................................................................................................21
Bng 2.5: Phiu xut kho..................................................................................................22
Bng 2.6: Bo co tng hp nhp - xut - tn theo s lng.......................................23
Bng 2.7: Trch S chi ph sn xut kinh doanh............................................................26
Bng 2.8: Trch S chi tit tai khon 1541.....................................................................27
Bng 2.9: Trch s ci tai khon 1541.............................................................................29
Bng 2.10: Bng thanh ton tin lng..........................................................................37
Bng 2.11: Trch S chi tit tai khon 1542...................................................................39
Bng 2.12: Trch s ci tai khon 1542...........................................................................40
Bng 2.13 : Bin bn nghim thu ca my.......................................................................43
Bng 2.14: Bng tng hp chi ph thu my.................................................................44
Bng 2.15: Bng phn b cng c, dng c cho my thi cng....................................45
Bng 2.16: Trch bng phn b khu hao TSC...........................................................46
Bng 2.17: Trch S chi tit TK 1543............................................................................48
Bng 2.19: Trch Bng k phn b cng c, dng c..................................................52
Bng 2.20: Trch S chi tit TK 1544............................................................................55
Bng 2.22: Bng tng hp chi ph sn xut....................................................................58
Bng 2.23. Bng tp hp chi ph cng trnh ng K Trinh......................................60
Bng 2.24: S chi tit tai khon 154...............................................................................62
Bng 2.25: Trch s ci tai khon 154.............................................................................63
Bng 2.26: Bng gi thanh cng trnh hoan thanh........................................................64
iii
DANH MC S
S 1.1. Quy trnh xy dng cng trnh 6
S 1.2. C cu t chc t i 8
S 1.3. B my qun l ca Cng ty CPPT Phng Ty
10
S 2.1. Quy trnh ghi s chi ph nguyn vt liu trc tip
24
S 2.2. Quy trnh ghi s chi ph nhn cng trc tip 38

S 2.3. Quy trnh ghi s chi ph sn xut chung......52
iv
DANH MC CC T VIT TT
XD
XDCB
HKT
CP
CPPT
CNCT
NH
TMCP
Q
NVL
TK
NCTT
CPSX
KT
BHXH
TSC
CPSX
SXKD
BHYT
KPC
BHTN
VT
H
KL
CCDC
MTC
CV
GTGT
VPP
SXC
CP
DD
KLXL
PSTK
HT
CK
SPXL
HL
Xy dng
Xy dng c bn
Hp ng kinh t
C phn
C phn pht trin
Ch nhim cng trnh
Ngn hang
Thng mi c phn
Quyt nh
Nguyn vt liu
Tai khon
Nhn cng trc tip
Chi ph sn xut
K ton
Bo him x hi
Tai sn c nh
Chi ph sn xut
Sn xut kinh doanh
Bo him y t
Kinh ph cng oan
Bo him tht nghip
n v tnh
Hp ng
Khi lng
Cng c dng c
My thi cng
Cng vic
Gi tr gia tng
Vn phng phm
Sn xut chung
Chi ph
D dang
Khi lng xy lp
Pht sinh trong k
Hoan thanh
Cui k
Sn phm xy lp
Hp ng lao ng
v
BG
CT
BH
SX
SD
TK
CKT
Ban Gim c
Cng trnh
Bo him
Sn xut
S dng
Tai khon i ng
Cn i k ton
vi
LI M U
Nn kinh t th trng nh hng x h i ch nghia tri qua hn 20 nm
tui, cung vi vi c gia nhp cc t chc ln nh t chc Thng mi th gii
WTO, t chc khu vc ASEAN Vit Nam to ra nhng bc ngot ln trong
tng trng va pht trin nn kinh t. Cc doanh nghip Vit Nam cng khng nm
ngoai vng cun kinh t chung . H hot ng vi mc tiu hang u la ti a
ho li nhun. Tuy nhin, trong thi k kinh t toan cu kh khn nh hin nay i
hi mi doanh nghip phi c chin lc kinh doanh hp l, khoa hc mang li
li nhun, tng th cnh tranh, khng nh c uy tn va cht lng sn phm ca
doanh nghip mnh. V vy vi doanh nghip vic tnh ton chi ph b ra so vi
doanh thu thu v la yu cu cp thit, quan trng nh hng trng yu n tnh
hnh kinh doanh. Lam th nao tit kim chi ph, h gi thanh sn phm, tng li
nhun nhng vn m bo c cht lng sn phm lam ra qu la mt bai ton rt
kh t ra cho cc nha lnh o va cn thit phi c li gii thch hp l. Khi xc
nh c chi ph b ra, nhng khon thit hi trong kinh doanh s gip doanh
nghip kp thi iu chnh hot ng mt cch m bo nht tng li nhun trnh
thua l. Do vy, cng tc t chc hch ton k ton chi ph sn xut va tnh gi
thanh sn phm c vai tr v cung quan trng trong h thng doanh nghip. N va
la c s tham mu cho cc nha qun tr ra cc quyt nh trong qu trnh sn xut
kinh doanh, va gip doanh nghip thu c hiu qu kinh t tt nht. Cng tc
qun l chi ph gi thanh trong nganh xy dng c bn li c bit c ch trng.
Vi hnh thc u thu nn vic gim chi ph, h gi thanh ca cc doanh nghip
xy dng s gip doanh nghip c tnh cnh tranh hn vi cc doanh nghip
khc trong nganh.
Nhn thc c tm quan trng ca cng tc qun l chi ph sn xut va tnh
gi thanh sn phm trong doanh nghip cung vi qu trnh thc tp Cng ty C
phn Pht trin Phng Ty. c s ch bo nhit tnh ca cc anh ch nhn vin
Phng K ton va s hng dn tn tnh ca thy gio PGS.TS Phm Quang, em
la chn chuyn tt nghip chuyn nganh K ton vi tai: Hoan thin k
ton chi ph sn xut va tnh gi thanh sn phm xy lp ti Cng ty C phn Pht

trin Phng Ty.
Em xin trn trng cm n thy gio va cc anh ch Phng k ton gip em
hoan thanh chuyn tt nghip nay. Chuyn tt nghip ca em gm 3 chng :
Chng 1: c im sn phm, t chc sn xut va qun l chi ph ti Cng ty C
phn Pht trin Phng Ty.
Chng 2: Thc trng k ton chi ph sn xut va tnh gi thanh sn phm ti Cng
ty C phn Pht trin Phng Ty.
Chng 3: Hoan thin k ton chi ph sn xut va tnh gi thanh sn phm ti Cng
ty C phn Pht trin Phng Ty.
Do thi gian va kin thc ca em cn hn ch nn bai vit khng trnh khi
nhng thiu st . V vy, em rt mong nhn c kin nh gi, nhn xt va gp
ca cc thy c hoan thin hn bai vit.
Em xin chn thanh cm n!
CHNG 1
C IM SN PHM, T CHC SN XUT V QUN
L CHI PH TI CNG TY C PHN PHT TRIN
PHNG TY
1.1. c im sn phm ca Cng ty
1.1.1. c im sn phm
Xy dng c bn la nganh sn xut vt cht mang tnh cht cng nghip c
chc nng ti sn xut tai sn c nh cho nn kinh t quc dn. N to c s vt
cht cho x hi, gp phn tng tim lc kinh t va quc phng cho t nc. Hn
th na, vic u t XDCB gn lin vi vi c ng dng khoa hc ki thu t va cng
ngh hin i, gip thc y s pht trin ca cc nganh sn xut vt cht khc. T
, XDCB c tc ng mnh m ti hiu qu ca qu trnh sn xut kinh doanh. So
vi cc nganh sn xut khc, nganh XDCB c c im kinh t k thut c trng
ring, c th hin r rang sn phm xy lp va qu trnh sng to ra sn phm.
Thng thng, cng tc xy dng c bn do cc n v xy lp nhn thu tin hanh
va cng ty CPPT Phng Ty la mt n v xy lp nhn thu. Sn phm xy lp
ca Cng ty gm: cc cng trnh dn dng nh: nha, chung c, trng hc; cng
trnh vn ha nh: bnh vin, c s y t, khch sn, tr s lam vic ca cc n v
; cng trnh cng nghip nh: cng trnh h tng k thut, cng trnh giao thng,
t hp nha my,
c im ca cc sn phm xy lp ca Cng ty nh sau:
Sn phm xy lp la cc cng trnh c quy m kh ln, kt cu phc tp, thi
gian s dng lu dai, c gi tr ln. Do , t khi lp k hoch Cng ty phi th t
thn trng trong vic xc nh cc loi chi ph vt liu, nhn cng, s dng my thi
cng va chi ph sn xut chung cng va phi d on trc xu hng tin b x hi.
Sn phm xy lp kh a dng va phong ph, pht huy tc dng ti nhiu
mt nh kinh t, chnh tr, x h i, ngh thut Tuy a dng nhng mi cng trnh
li mang tnh c lp; mi mt cng trnh li c xy dng theo mt thit k, k
thut ring, c gi tr d ton ring va ti mt a im nht nh, ni sn xut ra

sn phm cng ng thi la ni sau nay khi sn phm hoan thanh c a vao s
dng va pht huy tc dng. Do cht lng ca cc cng trnh xy dng cng
c c bit ch . N khng ch nh hng ti tui th ca cng trnh ma cn
nh hng ti s an toan cho ngi s dng.
Qu trnh thi cng c chia thanh nhiu giai on, mi giai on thi cng
li chia thanh nhiu cng vic khc nhau. Qu trnh t khi khi cng cho n khi
hoan thanh cng trnh, ban giao va a vao s dng thng ko dai va ph thuc
vao quy m va tnh cht phc tp v k thut xy dng ca tng cng trnh.
Hot ng sn xut ch yu din ra ngoai tri, chu s tc dng rt ln ca
iu kin t nhin kh h u. Vic nay i hi Cng ty phi gim st cht ch nhng
bin ng ca thi tit, la chn phng n cng nh tin thi cng hp l, thch
hp v mt t chc va k thut theo tng thi im hn ch n mc thp nht
nhng nh hng xu ti sn phm.
Sn phm xy lp la sn phm c k theo tng hp ng kinh t, hp ng
kinh t c coi la nhng n t hang. Sn phm ca cng ty khng nhp kho ma
c tiu th trc khi tin hanh sn xut theo gi khon hoc theo gi d ton,
tha thun vi ch u t nn tnh cht hang ha ca sn phm khng c th hin
r.
1.1.2. Tiu chun cht lng sn phm
Trong tt c cc nganh sn xut vt cht ni chung cng nh nganh xy lp
ni ring, cht lng cng trnh xy dng la mt vn ht sc quan trng. u
tin, n lin quan trc tip n s an toan ca x hi, hiu qu ca cng tc u t
xy dng cng trnh. Sau , cht lng cng trnh tt, m bo s to nn uy tn
cho cng ty, nhn c s tn nhim ca khch hang, t lam tng li nhun va
gp phn rt ln cho s pht trin bn vng, to nn v th chc chn ca Cng ty
trn th trng. V vy, vn nay c Cng ty CPPT Phng Ty ht sc quan
tm.
Cht lng cng trnh ca cng ty c tun th theo Ngh nh 15/2013/N-CP
ban hanh ngay 06/02/2013 v qun l cht lng cng trnh xy dng va Thng t s
10/2013/TT-BXD ngay 25/07/2013 ca B Xy dng v quy nh chi tit m t s n i

dung v qun l cht lng cng trnh xy dng. Cc vn bn php quy nay quy
nh chi tit mt s ni dung v qun l cht lng cng trnh xy dng. Yu cu v
tiu chun cht lng cng trnh chung ca Cng ty la: cc cng trnh, hng mc
cng trnh khi thi cng khng nhng phi c c s an toan, vng chc, m bo
cc tiu chun k thut ma cn phi c tnh thm m va phu hp vi quy hoch,
thit k, yu cu ca khch hang; tun th hp ng kinh t va m bo v vn
an ninh, v sinh mi trng ni thi cng cng trnh.
Cng ty CPPT Phng Ty thc hin theo nhng ch dn k thut trong
thng t nh cc sai s cho php trong thi cng xy dng; cc yu cu k thut va
quy trnh kim tra i vi vt liu, sn phm xy dng, thit b cng trnh va thit b
cng ngh c s dng; lp t vao cng trnh c th hin mt cch rt chi tit.
i vi cc cng trnh khng bt buc lp ch dn k thut, cc ni dung ca ch
dn k thut c quy nh trong thuyt minh thit k xy dng cng trnh, bn v
thi cng va trong quy trnh gim st va kim sot cht lng cng trnh xy dng.
Cc nguyn vt liu, cu kin, thit b cng trnh, thit b cng ngh u c kim
sot cht lng theo yu cu ca quy chun, tiu chun k thut p dng cho tng
cng trnh. Ngoai ra, Cng ty cng lp k hoch thi cng chi tit, phu hp thc t
tng cng trnh; cc nhn vin k thut, t vn gim st lun thc hin ht trch
nhim, thng xuyn c mt khi cng trnh thi cng pht hin cc sai st c th
c va xut bin php phng trnh, sa cha kp thi.
1.1.3. c im sn phm d dang
Sn phm xy lp d dang ca Cng ty CPPT Phng Ty la cc cng trnh,
hng mc cng trnh cha hoan thanh hoc la hoan thanh nhng cha ban giao
nghim thu thanh ton. Vic xc nh, o lng sn phm d dang ca Cng ty ph
thuc vao cc tha thun trong hp ng xy dng gia Cng ty va Ch u t. C
th la ph thuc vao phng thc thanh ton khi lng sn phm xy lp hoan
thanh. Do hu ht cc cng trnh xy dng ca Cng ty la nhng cng trnh kh ln,
c thi gian thi cng ko dai nn Cng ty quy nh thanh ton sn phm xy lp
theo im dng k thut hp l c vn quay vng phc v cho nhu cu thi cng.
Do , sn phm d dang ca Cng ty la khi lng xy lp cui k cha t ti
im dng k thut hp l quy nh va c nh gi theo chi ph thc t pht
sinh trn c s phn b chi ph thc t pht sinh ca cng trnh, hng mc cng
trnh cho cc giai on cng vic hoan thanh va giai on cn d dang theo t
l vi gi d ton.
xc nh khi lng xy lp d dang, Cng ty thc hin kim k khi
lng cng tc xy lp hoan thanh trong k theo thng, ng thi xc nh mc
hoan thanh ca khi lng sn phm theo k hoch ca tng giai on thi cng
cng trnh.
1.2. c im t chc sn xut sn phm xy lp ca Cng ty
1.2.1. Quy trnh sn xut sn phm xy lp ti Cng ty
c im ca nganh xy dng la mi mt cng trnh u c d ton va thit
b ring le, a im thi cng khc nhau, thi gian thi cng khc nhau va p dng
cng ngh khc nhau. Nhng nhn chung quy trnh thi cng cc cng trnh ca
Cng ty CPPT Phng Ty nh sau:
S 1.1. Quy trnh xy dng cng trnh
Ban giao
gii phng
Thi cng
phn mng
mt bng
Thi cng
phn thn
Thi cng
phn hoan
thin
V sinh
cng trnh
ban giao
cng trnh
(Ngun : Phng D n)
Giai on trc thi cng:
- Bn giao gii phng mt bng : Sn phm xy dng thng c sn xut
nhng im c nh theo hp ng kinh t, chnh v th nn khi hp ng kinh t
c k kt bn mua sn phm s tin hanh ban giao mt bng cho x nghip, sau
khi nhn c ban giao gii phng mt bng, bn x nghip s tin hanh giao cho t
thi cng cng trnh gii phng mt bng. T thi cng s tin hanh pht cy, san i
t to mt bng ng theo yu cu thit k va thng k chi ph cho giai on thi
cng nay. Cc chi ph ch yu la chi ph v n chuyn va chi ph nhn cng.
Giai on trong thi cng:

- Thi cng phn mng: Mng la b phn quan trng ca cng trnh, n nh
hng ti kt cu va tnh bn vng cho cng trnh xy dng nn vic thi cng phn
mng la rt quan trng. Thi cng phn mng bao gm cc cng vic: Gic mng,
ao t mng, b tng mng, xy mng va ging mng. Chi ph ch yu cho
phn mng la chi ph nguyn v t li u, chi ph my thi cng, chi ph nhn cng, chi
ph sn xut chung. y cng la giai on phc tp va chim t trng ln trong chi
ph ca cng trnh.
- Thi cng phn thn: Sau khi mng thi cng xong ng theo yu cu thit
k th s tin hanh thi cng phn thn. Gm cc cng on nh sau: tr, xy
tng, sau la vn khun san dm, ct thp san dm. Khi xong cc cng on
trn th s tin hanh lp mi. Giai on nay c thi cng kh nhanh gn. Cc chi
ph tng hp n gin va bao gm cc chi ph nh nu trn.
- Thi cng phn hon thin: Gm cc cng vic: trt dm, trn, tng, p gch
men tng v sinh (nu c), lt gch hoa nn san, sn tng, dm, trn, lp dng
cnh ca. Trong giai on nay, sn phm thng pht sinh chi ph vt d ton va
nh le. K ton chi ph cho giai on nay cn trng va c p nh t thng xuyn cc
nghi p v.
Giai on sau thi cng:
- V sinh cng trnh, bn giao cng trnh: Cui cung, Cng ty s tin hanh cho v
sinh cng trnh sch s va tin hanh ban giao cng trnh cho bn mua sn phm. Trong
giai on nay, chi ph chim t trng ln nht la chi ph duy tu bo dng cng trnh do
sn phm xy dng thng b cc nha u t trch phn trm gi tr cng trnh. T l p
dng nay tuy theo quy m, c im ca cng trnh va tho thu n ca ch u t va
nha thu.
1.2.2. C cu t chc sn xut
Hot ng sn xut ca Cng ty CPPT Phng Ty c thc hin t i
di ch o thng nht t Cng ty ti cc phng ban, Ban ch nhim cng trnh.
Cng ty t sn xut thi cng t t qun l cng nhn, iu ng cng c, mua
sm vt t, t chc ch o thi cng cng trnh. Vic t chc sn xut thi cng ca
cng ty c thng nht lnh o v cng tc qun l kinh t theo m hnh tp

trung, tc la: tt c cng vic u do Ban ch nhim cng trnh quyt nh. Ch
nhi m cng trnh chu trch nhim trc Cng ty v vic m bo tit kim NVL,
vn u t pht huy tim lc, tng nng sut lao ng, t chc cng nhn.
S 1.2. C cu t chc t i
Ban ch nhim
cng trnh
T k thut
T thi
cng
lp
dng
cp pha
T
my thi
cng
T thi
cng
lp
dng
ct thp
T bo v
T c
kh
Kho vt t
T thi
cng
b tng
T thi
cng
n
T thi
cng
in
nc
T
hoan
thin
(Ngun : Phng Hanh chnh tng hp)

Chc nng, nhim v ca tng b phn nh sau :
-
Ban ch nhim cng trnh: thay mt BG thc hin nhim v c giao:
trc tip ch o thi cng cng trnh; trc tip ch o, iu hanh, phn cng nhim
v ti cc b phn qun l cht lng, k thut va n tng t sn xut m bo
thi cng cng trnh ng tin va cht lng; cn c tin thi cng, vch ra k
hoch thi cng chi tit tng phn vic, lp k hoch xin cp tin vn, mua sm vt
t thit b, chun b nhn lc, my mc,... phc v thi cng; n c, iu hanh,
kim tra thc hin tin thi cng, cht lng cng trnh.
- Kho vt t: kho vt t chu s qun l trc tip ca Ban ch nhim cng
trnh. Th kho la ngi qun l va chu trch nhim bo qun NVL, khi c NVL
mua v th tin hanh kim tra nhp kho, khi yu cu cung ng vt t c duyt th
tin hanh cung cp vt t, m bo thi cng lin tc khng b gin on.
- T k thut: c nhim v nghin cu h s thit k, bn v k thut thi cng,
lp bin php thi cng c th chi tit tng phn va hng mc cng vic; hng dn,
kim tra, gim st trc tip thi cng hin trng; lam th tc nghim thu tng
phn cng vic vi T vn gim st. Ngoai ra, t k thut cn c nhim v gim st
v chng loi, cht lng cc loi vt liu a vao s dng cho vic thi cng cng
trnh; kim tra cht lng, k thut, m thut theo ng h s thit k va bn v thi
cng c ph duyt, m bo ng quy trnh quy phm k thut.
- Cc t thi cng: my c gii, cp pha, ct thp, c kh, thit b, b tng, n,
in, nc, hoan thin la cc t trc tip tham gia thi cng, thc hin thi cng
theo nhim v c giao.
1.3. Qun l chi ph sn xut
Chi ph sn xut la s tin ma mt nha sn xut hay doanh nghip phi chi
mua cc yu t u vao cn thit cho qu trnh sn xut hang ha nhm mc ch
thu li nhun1. Vi bt c doanh nghip sn xut kinh doanh nao th CPSX u chu
nh hng rt ln bi nhng c im kinh t k thut ca linh vc . Khi xy
dng cc chin lc sn xut kinh doanh trong doanh nghip xy lp c mt iu
quan trng ma doanh nghip nao cng quan tm la: qun l nh th nao CPSX
cc ng vn b ra c hiu qu va mang li li kinh t cao nht. lam c iu
nay Cng ty CPPT Phng Ty t chc b my qun l theo m hnh tp trung.
Theo , b my qun l ca Cng ty gm c: ban gim c va cc phng ban sau:
Theo Wikipedia Bch khoa toan th
S 1.3. B my qun l ca Cng ty CPPT Phng Ty

HQT/ Western
Board
05 Thnh vin
FDEFDF
5
Phng d n/
Western
Project
05 ngi
Phng thi cng/

Construction
Department
06 k s vn phng
Phng T vn,
thit k/Design
& Consultant
Dep.
09 Kts + K s
Phng HCTH/
Adminitrative
Dep.
Phng k ton/
Accounting
Dep.
03 ngi
04 ngi
Trin khai thc hin/ Carry out on site

20 K s hin trng + 30 Cao ng, Trung cp ngh
(Ngun : Phng hnh chnh tng hp)

Chc nng, nhim v, quyn hn ca cc b phn trong vic qun l CPSX
ca Cng ty:
Ban gim c
- La nhng ngi lp k hoch, ph duyt nh mc, kim sot chi ph sn
xut ca Cng ty. Gim st va kim tra tt c cc hot ng v qun l CPSX ca
cng trnh.
- Trc tip k cc hp ng kinh t vi cc nha thu ph, hp ng xy dng
vi ch u t, quyt nh toan b gi c mua bn vt t, hang ha, thit b va my
mc.
- T bo co d ton do k ton lp v tp hp chi ph, tnh gi thanh ca tng
cng trnh, hng mc cng trnh, tng gim c s phn tch tnh hnh thc hin k
hoch sn phm, s dng lao ng, vt t, vn a ra cc bin php tit kim
CPSX, h gi thanh phu hp ma vn m bo cht lng cng trnh.
10
Cc phng ban chc nng: Cc phng, ban chc nng c nhim v tham
mu va gip vic cho BG, trc tip iu hanh theo chc nng chuyn mn va ch
o ca BG. Chc nng va nhim v c th ca cc phng ban nh sau:
- Phng d n:
C nhim v xy dng k hoch sn xut kinh doanh cho toan Cng ty va
tng n v trc thuc, tm hiu th trng, lp h s u thu cng trnh. Nghin
cu, thit k cc d n trnh duyt.
Xy dng va hng dn thc hin quy trnh cng ngh trong thi cng.
Lp k hoch, d ton nh mc chi ph nguyn vt liu, my mc thit b,
nhn cng. Lp gi thanh k hoch tng cng trnh, hng mc cng trnh cho Cng
ty.
Lp tin , bin php thi cng, kim tra gim st k thut, cht lng, tin
cng trnh.
Lp h s thanh ton, quyt ton khi lng cng trnh, ban giao cng trnh.
Lp d n u t cc cng trnh phu hp vi chc nng hot ng ca Cng
ty, bao gm: lp Bo co u t, Bo co la chn a im, Bo co u t xy
dng cng trnh, lp D n u t xy dng cng trnh. Thit k quy hoch chuyn
nganh phu hp vi chc nng hot ng ca Cng ty; Thm tra d n u t xy
dng; T vn u thu va qun l cc d n u t xy dng va thc hin cc cng
vic t vn khc theo yu cu ca Cng ty.
- Phng k ton:
B phn rt quan trng ca Cng ty trong tnh CPSX va gi thanh. K ton
c trch nhim ghi chp, tnh ton, phn nh thng xuyn lin tc s bin ng
ca vt t, tai sn, tin vn.
Thc hin cng tc qun l chi ph, phn tch, tng hp s liu v chi ph sn
xut. Cung cp thng tin chi ph sn xut kp thi, chnh xc BG nh gi hiu
qu kinh doanh, a ra cc bin php tit kim chi ph, h gi thanh sn phm.
Xy dng k hoch tai chnh, lp d ton trn c s k hoch sn xut thi
cng ca Cng ty. Kim tra tnh hnh nh mc v chi ph nguyn vt liu, lao ng,
s dng my, pht hin kp thi cc khon mc hao ph chnh lch ngoai k hoch
c bin php x l kp thi. T nh gi hiu qu sn xut kinh doanh ca
Cng ty, lp bo co k ton theo quy nh.
11
Phi hp vi cc phng ban trong vic qun l mua sm nguyn vt liu,

thanh l nhng bn my thi cng tp hp chi ph my thi cng ; chm cng
thng k nhn vin va tnh lng cho cng nhn trc tip sn xut tp hp chi
ph nhn cng trc tip.
K cc chng t, bo co v chi ph pht sinh Cng ty theo quy nh.
- Phng hanh chnh tng hp:
T chc lp k hoch v nhn lc cho toan Cng ty; t chc tuyn dng lao
ng , ao to ngun nhn lc cho Cng ty; iu ng, b tr cn b cng nhn vin
theo yu cu ca cng tc sn xut.
Theo di tnh hnh thc hin cc ch chnh sch ca ngi lao ng
lam c s tnh lng hp l, trnh lng ph.
Xy dng nh mc n gi lao ng; lp va qun l qu lng, phn phi
tin lng, thng theo quy nh; cung cp thng tin, chng t kp thi y
h tr phng K ton trong vic ghi chp, tng hp tnh lng va chi ph nhn cng.
Phi hp vi cc phng ban khc trong vic tnh ton, i chiu v s lng
cng nhn vin; kim tra tnh chnh xc, y v s lng, cht lng cng nhn
vin.
Tham mu cho BG v vic kim sot chi ph nhn cng.
- Phng t vn, thit k: nghin cu ng dng phng php mi gip tit
ki m chi ph, nghin cu nh gi, t vn, ao to, cung cp dch v, xy dng va
qun l cc dch v t vn ma cng ty cung cp. Phng t vn khng nh hng ln
n chi ph sn xut ca cng ty nhng li c chc nng ln h tr kim sot chi
ph.
- Phng thi cng: tham gia gim st vic tin hanh cc cng trnh thi cng ca
cng ty, tham gia vao tt c cc giai on ca cng trnh t trc, trong va sau khi
thi cng, chu trch nhim iu hanh t thi cng thc hin d n. y la b phn c
nh hng nhiu nht n chi ph sn xut.
Cc i cng trnh (b phn trin khai thc hin): cc i cng trnh c ch
nhim la ngi chu trch nhim qun l lao ng; t chc, gim st thi cng ti
cng trnh. Qun l c nhim v qun l, kim sot vic s dng NVL u vao,
nhn cng, my mc thit b. Ngoai ra, qun l cn la ngi lp bng k khi lng
cng trnh, hng mc cng trnh hoan thanh; lam c s cho phng K ton tnh ton
12
lng phi tr cho cng nhn cng nh cung cp thng tin cho BG c bin
php tit kim chi ph.
CHNG 2
THC TRNG K TON CHI PH SN XUT V TNH
GI THNH SN PHM TI CNG TY C PHN PHT
TRIN PHNG TY
13
2.1. K ton chi ph sn xut ti cng ty

2.1.1. K ton chi ph nguyn vt liu trc tip
2.1.1.1. Ni dung
Chi ph nguyn vt liu trc tip la mt khon mc chi ph ln chim t
trng cao trong tng CPSX ca sn phm xy lp. y chnh la chi ph ca nhng
nguyn nhin v t li u, v t t cu thanh nn v t cht ca sn phm; c gi tr ln
va c th xc nh mt cch ring bit, c th cho tng cng trnh, tng hng mc
cng trnh. Chi ph NVL trc tip ca cc cng trnh ti Cng ty CPPT Phng Ty
kh cao, t trng t bnh qun khong 60%. Do , vic hch ton th n trng, y
va chnh xc chi ph NVL trc tip rt quan trng trong hot ng sn xut ca
cng ty c bit trong vic xc nh lng tiu hao vt cht trong sn xut thi cng
cng nh m bo chnh xc gi thanh sn phm xy lp. K ton va cc bn lin
quan lam tt cng tc theo di va qun l trong xy dng danh mc nguyn vt liu,
xc nh nh mc mua sm, s dng; bo qun, thu hi NVL trc tip sau khi cng
trnh hoan thanh c nghia mang tnh chin lc trong vi c xc nh gi thanh.
Hn th na, kim sot tt NVL trc tip cho php Cng ty kim sot gi ca cng
trnh, hng mc cng trnh mt cch hiu qu; ng thi c bin php tit kim chi
ph sn xut ma vn m bo cht lng cc cng trnh, nng cao nng lc u thu
va trng thu, tng tnh cnh tranh ca Cng ty.
Chi ph NVL trc tip ti Cng ty la nhng chi ph vt liu chnh, vt liu
ph, cc b phn kt cu cng trnh, vt liu lun chuyn tham gia cu thanh thc
th cng trnh xy lp hoc gip cho vic thc hin va hoan thanh khi lng cng
trnh xy lp nh : ct, xi mng, st, thpN khng bao gm vt liu, nhin liu
s dng cho my thi cng va s dng cho qun l i cng trnh. Tuy vao yu cu
xy dng tng cng trnh, hng mc cng trnh va kh nng lun chuyn ma Cng
ty s dng nhng loi nguyn vt liu khc nhau. V d Nguyn vt liu trc tip s
dng cho cng trnh ci to nha my Goertek Vina giai on II ti Bc Ninh bao
gm :
- Nguyn vt liu chnh: xi mng, b tng ly tm, ct, ct nn, base, g
vn khun, st, thp cc loi, xa g.
- Nguyn vt liu ph: sn, ve, vi, ph gia, km, tn ln sng,
14
Vi c thi cng cng trnh p dng theo hnh thc giao khon. Sau khi k kt
hp ng xy dng vi ch u t, cng ty tin hanh l p ban ch nhi m va t ki
thu t va giao khon cho cc i thi cng. Cc i nay t t chc cung ng vt t,
nhn lc thc hin thi cng cng trnh. Nu cc i khng th t m bo c
ngun vt t th s bo co ln vn phng cng ty c tr gip kp thi. V vy,
ngun cung ng vt t ch yu cho cc i thi cng cng trnh la ngun vt t mua
ngoai. Do c im c thu ca nganh la sn phm xy lp c nh ti ni sn xut,
cc iu kin sn xut phi di chuyn theo a im to ra sn phm nn gim
mc hao ht v t t, Cng ty khng chuyn NVL qua kho ma chuyn ngay n chn
cng trnh. Ti y, ban ch nhim s nghi m thu va t bo qun theo h thng kho
bi cha NVL ca cng trnh, c ngi bo v trnh h hng, mt trm.
Nguyn vt liu s dng cho cc cng trnh, hng mc cng trnh ti kho ca
cng trng c hch ton theo phng php k khai thng xuyn, gi tr hang
xut kho c tnh theo phng php nhp trc-xut trc. Chi ph nguyn vt
liu trc tip pht sinh ti cng trnh, hng mc cng trnh nao th c tp hp trc
tip cho cng trnh, hng mc cng trnh .
2.1.1.2. Quy trnh ghi s k ton chi tit
tp hp chi ph nguyn vt liu trc tip, Cng ty s dng tai khon 1541NVL Chi ph NVL trc tip. Tai khon nay c m chi tit cho tng cng trnh,
hng mc cng trnh c th.
lam r hn cng tc k ton chi ph nguyn vt liu trc tip ti Cng ty
CPPT Phng Ty, em la chn cng trnh ci to nha my Goertek Vina giai
on II ti Qu V, Bc Ninh ca Cng ty minh ha. y la mt cng trnh c
gi tr tng i ln, thi gian thi cng dai. Cng trnh nay c khi cng trn c
s hp ng giao thu xy lp s 01/2014/ TV-WJ ngay 18 thng 01 nm 2014 gia
Cng ty TNHH Phng Sch Tng Vn, Vi t Nam va Cng ty CPPT Phng Ty.
Cng trnh nay c Cng ty khon gn cho i thi cng, ch nhi m cng trnh la
ng Nguyn B t gim c cng ty. Hang thng, Cng ty s tm ng cho i
thi cng m t khon chi ph c nh. Khi pht sinh cc nhu cu phc v thi cng nh
mua NVL, thu mn lao ng, thu my, i thi cng ch ng dung s tm
ng hoc t b tin ra mua sm nu vt tm ng. Cui thng, cc chng t nay
15
c gi v phng k ton cng ty lam c s Cng ty hoan ng, thanh ton cho
i, ng thi phc v cho cng tc ghi chp, phn nh s sch k ton ca Cng ty.
Tuy nhin, vi nhng hp ng mua NVL ln c gi tr t 10 tri u ng tr ln,
ch nhi m cng trnh phi lam ngh tm ng gi ln ban gim c xt duy t.
Trnh t lun chuyn chng t nh sau:
Qu trnh tm ng.
Khi pht sinh nhu cu mua NVL, ch nhim cng trnh vit giy ngh tm
ng gi v phng K ton.
16
Bng 2.1 : Giy ngh tm ng

CNG TY C PHN PHT TRIN PHNG TY
/c : Nha s 1, 575/22 Kim M Ngc Khnh Ba nh Ha N i
Tel/Fax : (84-4) 63268989 Email : western.jsc@gmail.com
GIY NGHI TM NG/ THANH TON
Advance/payment request
Ngay/Date : 25/03/2014
S chng t : CT033
H va tn :
Nguyn Vn Khoa
B ph n:
Phng thc thanh ton :
Chuyn khon
Tn ngi th hng :
Nguyn B t
S tai khon :
19027789323018
Tn ngn hang :
TechcomBank Bc Ninh
Thi hn thanh ton :
n
Chi ph phi
STT
Din gii
SL
Thnh tin
Ghi chu
gi
tr
Mua ct, , gch,
86.780.000 86.780.000
1
base ca cng ty
TNHH Minh Thao
Tng c ng
86.780.000
Thnh
Tm mi su tri u by trm tm mi nghn ng chn./
tin :
Thanh ton tin mua v t li u cho Cng trnh Goertek Vina giai on II.
K
Ngi ngh
Trng b ph n K ton
Tng gim c
tn
Nguyn Vn
L Nguyn Hong
xc
nh n Khoa
Ngun : Phng K ton
Sau khi giy ngh tm ng c ph duy t, k ton l p phiu chi lam 03
lin chuyn cho gim c k, th qu chi tin va k xc nh n vao c 03 lin phiu
chi. Cui cung, 01 lin s c th qu gi, 01 lin chuyn v phng k ton lam
cn c ghi s, 01 lin ch nhi m cng trnh lu li.
17
Bng 2.2: Phiu chi

n v : Cng trnh Goertek II
a ch :
PHIU CHI
Ngay 25 thng 03 nm 2014
Quyn s :
S :
N :
C :
Mu s : 02-TT
Ban hnh theo Q s
48/2006/Q-BTC
Ngy 14/09/2006 ca B
trng BTC
H, tn ngi nh n tin :
Nguyn B t
a ch :
Ch nhi m cng trnh Goertek Vina giai on II
L do chi :
Thanh ton tin mua v t t
S tin : 86.780.000 (Vit bng ch) Tm mi su tri u by trm tm mi nghn ng chn./
Kem theo :
Chng t gc
nh n s tin (vit bng ch) : Tm mi su tri u by trm tm mi nghn ng chn./
Gim c
K ton trng
Ngi l p
Th qu
Ngi nh n tin
(K, h tn, ng du)
(K, h tn)
(K, h tn)
(K, h tn)
(K, h tn)
nh n s tin (vit bng ch) :

+ T gi ngoi t (vang bc, qu)
+ S tin quy i
Ngun : Phng k ton
Qu trnh mua v t t va ghi chp ti cng trng

Bng 2.3 : Ha n mua vt t
18
Ngun : Phng K ton

Cn c vao ha n mua hang do ngi bn cung cp, th kho i s tin
hanh lp Phiu nhp kho va ghi s the kho. Phiu nhp kho c chia lam 2 lin :
+ Lin 1: Th kho gi lam c s nhp vt t va ghi s, the kho.
19
+ Lin 2: Lu gi ti gc.
- Vt t s c nhp kho va lu kho ngay ti cng trnh. Cc NVL nu cn
ngay cho thi cng cng trnh th s c tin hanh kim m va a vao s dng
ngay, khng nhp kho thc t. Cc nguyn vt liu nay c th kho ghi li la cui
thng lp phiu nhp kho. Tuy nhin ti cng ty CPPT Phng Ty, NVL thng
c xut dung ngay t khi qua kho trnh tnh trng hao ht, mt mt.
20
Bng 2.4 : Phiu nhp kho

CNG TY CPPT PHNG TY
Cng trnh Goertek II
Mu 01-VT
Ban hnh theo Q s 48/2006/Q-BTC
Ngy 14/09/2006 ca B trng BTC
PHIU NHP KHO
N TK: 152
C TK: 141
S NK 33
H va tn ngi giao hang : Nguyn B t
a ch (b ph n):
Ch nhi m cng trnh
L do nh p : Nh p v t t cho cng trnh Goertek-II
Nh p ti kho : Cng trnh Goertek-II
S
S lng
Ma
Chng Thc
T
Tn v t t
VT
n gi
Thnh tin
s
t
nh p
T
3
1 Ct vang
M
26
25
218.181,82
5.672.727
3
2 Ct vang xy
M
93
92,5
136.363,64
12.681.819
3
3 Ct en
M
11
11
109.090,9
1.200.000
2
4 1x2
M
24
24
200.000
4.800.000
5 Gch 2 l
vin
33.000 33.000
709,09
23.399.970
6 Gch c
vin
28.000 28.000
1.000.000
28.000.000
3
7 Base
m
23
23
136.363,64
3.136.314
Tng c ng :
78.890.880
Tng s tin (bng ch) : By mi tm tri u tm trm chn mi nghn tm trm tm
mi ng chn./
Chng t gc kem theo :
Ngi l p phiu
Th kho
K ton trng
Gim c
(K, h tn)
(K, h tn)
(K, h tn)
(K, h tn, ng du)
-
Ngun : K ton cng trnh

Khi nhp kho nguyn vt liu xong, cc chng t gc s c k ton cng
trnh ghi chp li, t p hp va gi v vn phng Cng ty.
Khi c nhu cu s dng nguyn vt liu, th kho i tin hanh xut kho NVL
va lp Phiu xut kho. Cng ty tnh gi nguyn vt liu xut kho theo phng php
nh p trc xut trc.
Bng 2.5: Phiu xut kho
CNG TY CPPT PHNG TY
Cng trnh Goertek II
Mu 02-VT
Ban hnh theo Q s 48/2006/Q-BTC
21
Ngy 14/09/2006 ca B trng BTC
PHIU XUT KHO
N TK: 154
C TK: 152
S XK035
H va tn ngi nh n : Trn Xun Ht
a ch (b ph n):
T thi cng
L do xut : Xut phuc vu cho sn xut cng trnh
Xut ti kho : Cng trnh Goertek-II
S
S lng
Ma
Thc
T
Tn v t t
VT
n gi
Thnh tin
Yu cu
s
xut
T
Ct vang
1
M3
25
25
218.181,82
5.672.727
Betong
2 Ct vang xy
M3
93
93
136.363,64
12.681.819
3
3 Ct en
M
11
11
109.090,9
1.200.000
4 1x2
M2
24
24
200.000
4.800.000
5 Gch 2 l
vin
20.000 20.000
709,09
14.181.800
6 Gch c
vin
28.000 28.000
1.000.000
28.000.000
3
7 Base
m
23
23
136.363,64
3.136.314
Tng c ng :
69.672.660
Tng s tin (bng ch) : Su mi chn tri u su trm by mi hai nghn su trm su
mi ng chn./
Chng t gc kem theo :
Ngi l p
Th kho
K ton trng
Gim c
phiu
(K, h tn)
(K, h tn)
(K, h tn)
(K, h tn, ng du)
Ngun: K ton cng trnh

Vao cui qu, th kho tp hp toan b s liu nhp, xut, tn ca cc loi nguyn
vt liu va lp Bo co tng hp nhp - xut - tn vt t theo s lng.
Bng 2.6: Bo co tng hp nhp - xut - tn theo s lng
BO CO TNG HP NHP XUT TN THEO S LNG
152 - Nguyn liu, Vt liu
Cng trnh Goertek Vina Giai on II
Quy 1 nm 2014
M vt
Tn vt t
VT
Tn u k
S pht sinh trong
Tn cui
22
Nhp
Vt t
B tng ly tm 16
Ct
Ct nn
2x4
G vn khun
St fi 10
Thp cc loi
Tip a chn ct
Xi mng
Xa no
Ngi ghi s
(K, h tn)
Ct
M3
M3
M3
M3
Kg
Kg
B
Tn
B
20
40
25
80
5
260
290
20
10
15
K ton
(K, h tn)
Xut
200
200
20
300
250
90
150
150
25
410
450
40
30
30
5
3000
2800
460
2800
3000
90
200
200
20
200
205
5
200
200
15
Ch nhim cng trnh
(K, h tn, ng du)
Ngun : K ton cng trnh
Qu trnh hoan ng.

Cui mi thng, ch nhi m cng trnh gi bn gc cc chng t bao gm
ha n, phiu thu ca nha thu ph, l p giy ngh hoan ng v vn phng cng
ty. K ton ti Cng ty s cn c vao ha n va i chiu vi cc chng t khc
lam th tc hoan ng va ghi s.
Nhng hp ng NVL ln va do vn phng Cng ty k kt thc hi n s c
hch ton ngay khi nghip v pht sinh ti vn phng Cng ty. Sau khi tip nhn
ha n, k ton s ghi s phn nh thu u vao va hch ton trc tip vao chi ph
nguyn vt liu ( xut ra cng trnh nao th ng vi cng trnh ).
2.1.1.3. Quy trnh ghi s tng hp
Cng ty CPPT Phng Ty p dng k ton my theo hnh thc Nht k chung.
Phn mm k ton s dng la phn mm Misa do cng ty t mua. Quy trnh ghi s
chi ph nguyn vt liu trc tip ca cng ty nh sau:
S 2.1: Quy trnh ghi s chi ph nguyn vt liu trc tip
23
Chng t k ton:
- Ha n mua NVL
- Phiu nhp kho
- Phiu xut kho
-Chng t tm ng, hoan ng
S
Phn mm k ton
S chi tit TK 1541
Nht k chung S ci TK 1541
Misa
Ghi ch:
Ston
chi ph SXKD
Bo co k
(chi tit cng trnh
Ghi hang ngay

Ghi cui k
i chiu kim tra
(Ngun: Phng K ton)

Hng ngay, cn c vao cc chng t gc, k ton tin hanh nhp s liu vao
phn mm k ton, cc s liu s c chuyn vao S chi ph sn xut kinh doanh
(chi tit theo cng trnh), Bng tng hp v t t, S ci TK 1541, S Nht k chung.
Cui k, k ton thc hin tng hp chi ph nguyn vt liu trc tip va khi cng
trnh hoan thanh theo tin kt chuyn vao TK 155 (nu ch nghi m thu) vao TK
632 (ban giao ngay) tnh gi thanh sn phm khi cng trnh hoan thanh.
S chi tit TK 1541 c lp theo di chi tit cho tng cng trnh theo
khon mc chi ph nguyn vt liu va cho bit s pht sinh N, C TK 1541 ca cc
cng trnh trong nm va la c s i chiu vi S ci TK 154.
24
Bng 2.7: Trch S chi ph sn xut kinh doanh.

Mu s : S18-DNN
(Ban hnh theo Q s 48/2006/Q-BTC
ngy 14/09/2006 ca BTC)

Nha s 1, ngch 22, ng 575, Kim M, Ngc Khnh, Ba nh, Ha N i
S CHI PH SN XUT, KINH DOANH

Tai khon : 1541
Cng trnh : Goertek Vina Giai on II
n v tnh: ng
Tai khon 1541- chi ph nguyn v t li u trc tip
Chng t
Ngy
thng ghi
s
S hi u Ngy thng
10/01/2014
20/02/2014
31/03/2014
0042519
0000853
0000186
Din gii
10/01/2014
20/02/2014
31/03/2014
Cc tre 3m
Tn m mau
Ct vang
Tng
Ngi lp s
(K, h tn)
TK
i
ng
331
331
331
Tng s tin
19.800.000
9.472.000
70.254.546
1.320.227.395
Ghi n ti khon 1541

Chia ra
CP Sn
CP NVL trc CP Nhn
xut
tip
cng
chung
19.800.000
9.472.000
70.254.546
1.320.227.395
K ton trng
(K, h tn)
CP My
thi cng
(Ngun: Phng K ton)
25
Nh vy, trong qu I nm 2014, chi ph NVL trc tip cho thi cng cng trnh ci to nha my Goertek Vina-giai on II la
1.320.227.395 ng. Gi tr kt chuyn NVL vao gi tr ca cng trnh cng la 1.320.227.395 ng.
Bng 2.8: Trch S chi tit ti khon 1541
Mu s : S18-DNN
(Ban hnh theo Q s 48/2006/Q-BTC
ngy 14/09/2006 ca BTC)

S CHI TIT CC TI KHON

T ngay 01/01/2014 n ngay 31/03/2014
Tai khon : 1541 Chi ph nguyn, v t li u trc tip
Ngy
thng ghi
s
10/01/2014
20/02/2014
20/02/2014
27/02/2014
27/02/2014
07/03/2014
07/03/2014
07/03/2014
17/03/2014
17/03/2014
17/03/2014
Chng t
S hi u
0042519
0000853
0000853
0001211
0001211
0058979
0058980
0058981
0000283
0000633
0000633
Ngy thng
TK
Din gii
n v tnh: ng
S pht sinh
N
S d
N
ng
10/01/2014
20/02/2014
20/02/2014
27/02/2014
27/02/2014
07/03/2014
07/03/2014
07/03/2014
17/03/2014
17/03/2014
17/03/2014
S d n u k
S pht sinh trong k
Cc tre 3m
Ph ki n tn
Tn m mau
Thp ng h p
Thp gc
Cy chng
Xa g g
Lan
Xi mng PCB 30
Thp D6
Thp D10
472.643.462
331
331
331
331
331
331
331
331
331
331
331
19.800.000
262.400
9.472.000
8.162.000
1.038.240
2.000.000
6.000.000
7.200.000
45.454.546
6.085.200
299.908.100
492.443.462
492.705.862
502.177.862
510.339.862
511.378.102
513.378.102
519.378.102
526.578.102
572.032.648
578.117.848
878.025.948
26
17/03/2014
18/03/2014
18/03/2014
18/03/2014
18/03/2014
18/03/2014
31/03/2014
0000633
0000354
0000354
0000354
0000354
0000591
0000186
17/03/2014
18/03/2014
18/03/2014
18/03/2014
18/03/2014
18/03/2014
31/03/2014
Thp xy dng D14-D25

G vn p 15mm
Xa g g 4m
G cu phong 2m
Cy chng
Gch p
Ct vang
S d cui k
Ngi lp s
(Ky, h tn)
331
331
331
331
331
331
331
90.314.400
23.100.000
15.480.000
1.500.000
500.000
42.954.800
70.254.548
968.340.348
991.440.348
1.006.920.348
1.008.420.348
1.008.920.348
1.051.875.148
1.792.870.857
1.792.870.857
K ton trng
(Ky, h tn)
Ngun: Phng k ton
27
Bng 2.9: Trch s ci ti khon 1541

S CI TI KHON
T ngay 01/01/2014 n ngay 31/03/2014
Tai khon 1541 Chi ph nguyn, v t li u trc tip
Ngay
hch
ton
S CT
10/01/2014
0042519
20/02/2014
0000853
20/02/2014
0000853
27/02/2014
0001211
27/02/2014
0001211
07/03/2014
0058979
07/03/2014
0058980
07/03/2014
0058981
17/03/2014
0000283
17/03/2014
0000633
17/03/2014
0000633
17/03/2014
0000633
18/03/2014
0000354
31/03/2014
0000186
Loi CT
Din gii
S d n u k
S pht sinh trong k
Cc tre 3m
Mua hang cha

thanh ton
Mua hang cha
Ph ki n tn
thanh ton
Mua hang cha
Tn m mau
thanh ton
Mua hang cha
Thp ng h p
thanh ton
Mua hang cha
Thp gc
thanh ton
Mua hang cha
Cy chng
thanh ton
Mua hang cha
Xa g g
thanh ton
Mua hang cha
Lan
thanh ton
Mua hang cha
Xi mng PCB 30
thanh ton
Mua hang cha
Thp D6
thanh ton
Mua hang cha
Thp D10
thanh ton
Mua hang cha
Thp xy dng D14thanh ton
D25
Mua hang cha
G vn p 15mm
thanh ton
Mua hang cha
thanh ton
Mua hang cha
Ct vang
thanh ton
C ng
S d cui k
Ngi lp s
(K, h tn)
n v tnh: ng
TK
i
ng
TK
472.643.462
154
331
19.800.000
154
331
262.400
154
331
9.472.000
154
331
8.162.000
154
331
1.038.240
154
331
2.000.000
154
331
45.454.546
154
331
6.085.200
154
331
299.908.100
154
331
19.800.000
154
331
262.400
154
331
90.314.400
154
331
23.100.000
154
331
70.254.546
1.320.227.395
1.792.870.857
K ton trng
(K, h tn)
Ngun: Phng K ton
28
2.1.2. K ton chi ph nhn cng trc tip

2.1.2.1. Ni dung
Chi ph nhn cng trc tip cng la khon mc chi ph quan trng khng th
thiu trong cng tc k ton chi ph va tnh gi thanh sn phm ti Cng ty CPPT
Phng Ty. Chi ph nay thng chim t trng khong 15-20% tng gi tr cng
trnh. Thng thng, tham gia thi cng cc cng trnh, ngoai cc k s, ngi lao
ng ca Cng ty, cn phi k n mt b phn khng nh ngun nhn lc thu
khon ti a phng. Vic thu khon lao ng nay khng ch tit kim chi ph tin
lng, tin bo him ma cn to cng n vic lam va thu nhp qua xy dng mi
quan h tt gia Cng ty va ngi dn a phng ni thi cng. Vi c hch ton
ng, y va chnh xc chi ph nhn cng s gp phn quan trng vao vic h
thp gi thanh sn phm; ng thi ng vin, khuyn khch ngi lao ng khng
ngng nng cao nng sut lao ng, trnh k thut, tay ngh ca mnh. Chi ph
nhn cng trc tip ca Cng ty bao gm:
- Tin lng chnh, lng ph va cc khon ph cp ca cng nhn vin.
- Tin nhn cng tr cho lc lng lao ng thu ngoai.
- Cc khon BHXH, BHYT, KPC, BHTN trch theo lng ca cng nhn vin.
Cng ty CPPT Phng Ty p dng hai hnh thc tr lng.
1. Tr lng theo thi gian (p dng cho cng nhn vin ca Cng ty)
H s lng c p dng theo cp b c va chc v trong Cng ty.
Cc khon ph cp ch yu la ph cp lu ng va ph cp khng n nh sn xut.

Trong trng hp ngi lao ng lam thm gi:
Nu lam thm gi trong ngay lam vic hng 120% lng gi hanh chnh.
Nu lam thm gi th 7 va ch nht: hng 150% lng gi hanh chnh.
Nu lam thm gi vao ngay l, tt: hng 200% lng gi hanh chnh.
Ngoai ra, cng nhn cn c hng khon tin n ca la 200.000ng/ngi/thng.
S ngay lam vic theo qui nh ca Cng ty la t th 2 n th su va sng th 7
hang tun. M t thng c ngh php ti a 3 ngay.
Cc khon thng tt, ngay l: 1 thng lng c bn.
2. Tr lng theo cng vic giao khon (p dng cho lao ng thu ngoi)
29
Nu tnh lng theo cng vi c giao khon th chng t ban u la hp ng

giao khon, trn hp ng khon th hi n cng vi c khon c th la tng phn
vi c, nhm cng vi c, c th la hng mc cng trnh, thi gian thc hi n hp ng,
n gi tng phn vi c, cht lng cng vi c giao khoan. Lng giao khon xc
nh da trn khi lng cng vi c hoan thanh theo cng thc:
Cng ty tr lng va qun l nhn cng theo hnh thc nh sau:
Lng ca toan th cng nhn c chia lam 2 t chi tr mi thng. t
u tr vao ngay 25 hang thng cho tm ng, n ngay 10 thng k tip tr ht tin
lng cn li va tr cp.
Cng ty qun l lao ng trn s sch k ton bng cch chm cng hang ngay,
theo di s gi lam, s ngay lam, s ngay ngh ca cng nhn vin trn Bng chm
cng va Bng chm cng lam thm gi. Bng chm cng c lp ring cho tng
b phn, t, i lao ng sn xut, trong nghi r ngay lam vic, ngh ca mi
ngi lao ng do t trng (hoc trng cc phng ban) trc tip ghi. Vao cui
thng, Bng chm cng c dung tng hp thi gian lao ng va tnh lng cho
tng b phn, t, i sn xut.
2.1.2.2. Quy trnh k ton ghi s chi tit
tp hp chi ph nhn cng trc tip, Cng ty s dng tai khon 1542 - Chi
ph nhn cng trc tip. Tai khon nay c m chi tit cho tng cng trnh, hng
mc cng trnh c th.
* i vi lao ng thu ngoi
Khi c nhu cu thu thm lao ng bn ngoai, Ch nhi m cng trnh ca
cng trnh thi cng s ng ra thu nhn cng thng qua Hp ng giao khon. Hp
ng giao khon la tha thun v khi lng cng vic phi lam va s tin cng ma
cng nhn thu ngoai nhn c. Hp ng nay la cn c Phng t chc hanh
chnh vao s nhn s. K ton tin lng tnh lng cho cng nhn da trn bin
bn nghim thu cng vic hoan thanh. Lao ng thu ngoai ca Cng ty khng
c hng cc khon trch theo lng nh BHXH, BHYT, KPC va BHTN.
a chi: 01/22/575 Kim M Ngc Khnh Ba nh Ha N i
30
i n thoi: 84-04-63268989. Fax : 84-04-63268989

Vn phng: P301 nha F4 Trung Knh Cu Giy Ha N i
HP NG GIAO KHON
S : 00235/HGK
Tn cng trnh : Nh my Goertek Vina Electronic
a im : Khu cng nghi p Qu V Bc Ninh
- Cn c vo h s thit k, d ton cng trnh
- Cn c vo iu kin thc t thi cng ti cng trnh
Hm nay, ngay 12 thng 02 nm 2014 ti Cng ty CP Pht Trin Phng Ty
Bn A (Bn giao khon) : Cng ty CP Pht Trin Phng Ty
i di n : ng L Nguyn Hoang
Chc v : Tng Gim c
ng Nguyn Vn Khoa
Chc v : Ph tng Gim c
ng Nguyn B t
Chc v : Ch nhi m cng trnh
a ch giao dch: 01/22/575 Kim M Ngc Khnh Ba nh Ha N i

Bn B (Bn nh n giao khon) :
i di n : ng Nguyn Vn Khuyn
Chc v : T trng t nhn cng
a ch : Yn Gi Qu V Bc Ninh
S CMND : 1251999922
H khu thng tr : Yn Gi Qu V Bc Ninh
Sau khi bn bc thng nht, hai bn tha thun ky kt hp ng khon gn thi
cng cc cng vic vi cc iu khon sau:
iu 1: Ni dung hp ng v n gi giao khon
Bn A giao cho bn B nhng phn vi c nh sau:
- Thi cng cc hng mc trong gi thu ci to nha xng hi n c ca cng
trnh Goertek Vi t Nam.
STT
1
2
3
Ni dung cng vic

Cng nh t ph
Cng nh t th
Gia cng lp dng
VT
Cng
Cng
Kg
n gi
160.000
200.000
1.800
Yu cu
Lam theo ch dn ca Cn b k thu t
Lam theo ch dn ca Cn b k thu t
Thi cng theo yu cu ca CBKT va bn
c t thp
v thit k
Gi tr quyt ton c tnh theo khi lng thi cng thc t ti cng trng
iu 2: Thi gian v tin thi cng
Bt u: T ngay thng nm
Hoan thanh (kt thc): Ngay thng nm
31
- Nu khng t tin theo ni dung hp ng k th bn A s pht bn B mi

ngay chm tr la 1% gi tr hp ng, nhng khng pht qu 150.000 ng (Mt
trm nm mi nghn ng).
- Nu bn A khng cung cp vt t hoc cc iu kin nh ngun in, ngun
nc, b tr cng vic cho bn B thi cng th bn A phi chu tin n cho bn B vi
mc 50.000/ngi/ngay (Nm mi ngan ng/ngi/ngay).
iu 3: Gi tr hp ng
- c quyt ton theo khi lng thc t ti cng trng va c s chp thu n
ca ch u t.
- n gi trn bao gm tt c BHXH, BHYT ngi lao ng c thc hi n
- Tng gi tr hp ng tnh theo khi lng cng vi c thc t hoan thanh (Bin
bn nghi m thu), c bng chm cng kem theo.
iu 4: iu khon thanh ton
-Phng thc thanh ton: Thanh ton bng tin m t ho c chuyn khon.
- Tin thanh ton: cht khi lng vao 25 hang thng. Thanh ton 80%, khi
lng cn li c c ng dn vao thng sau, tip tc thanh ton 80% tng khi
lng. Trong trng hp cng vi c hoan thanh va c bin bn nghi m thu, sau
20 ngay s c thanh ton 15%. Gi li 15% lam cng tc bo hanh (thi gian
thanh ton bo hanh tuy thu c vao tin cng vi c bo hanh)
iu 5: Trch nhi m v quyn hn cc bn
..
iu 6: Cam kt chung
Hai bn cam kt thc hi n nghim tc cc diu khon hp ng, bn nao vi
phm s chu trch nhi m theo quy nh ca Nha nc. Trong qu trnh thc hi n
Hp ng nu c vng mc phi kp thi thng bo cho nhau cung ban bc va
gii quyt.
Hp ng nay l p thanh 02 bn, mi bn gi m t bn c gi tr php l nh
nhau:
i din Bn A
(K, h tn)
i din Bn B
(K, h tn)
32
Ngun: Phng K ton

Sau khi cng vic hoan thanh th ch nhim cng trnh s tin hanh kim tra
va lp Bin bn nghim thu cng vic hoan thanh, Bng xc nhn sn phm hoc
cng vic hoan thanh.
33

a ch : 01/22/575 Kim M Ngc Khnh Ba nh Ha N i
i n thoi : 84-04-63268989. Fax : 84-04-63268989
Vn phng : P301 nha F4 Trung Knh Cu Giy Ha N i
BIN BN NGHIM THU CNG VIC HON THNH

Cng trnh : Nh my Goertek Vina Giai on II
Hng mc trong cng trnh ci to nha my Goertek Vina giai on II
1- i tng nghim thu : Cng vic theo hp ng s : 00235/HGK
2- Thanh phn trc tip nghim thu :
a) i din bn A : Cng ty CP Pht Trin Phng Ty
ng Nguyn B c
Chc v : ch nhi m cng trnh
b) i din bn B : T trng thi cng cng nhn
ng Nguyn Vn Khuyn
Chc v : T trng
3- Thi gian va a im nghim thu :
Thi gian nghim thu :
- Bt u : 7h30 ngay 29 thng 03 nm 2014
- Kt thc : 8h00 ngay 29 thng 03 nm 2014
a im : Cng trnh ci to nha my Goertek Vina giai on II.
4- nh gi cng vic thc hin :
a) Cn c nghim thu cng vic xy dng :
- H s thit k bn v thi cng c ch u t ph duyt ;
- Quy chun, tiu chun XD hin hanh c p dng.
b) V cht lng cng vic xy dng : Thi cng ng theo h s thit k c
ph duyt, m bo cht lng yu cu k thut, m thut.
c) V khi lng : ng theo h s thit k.
d) Cc kin khc : Khng
e) kin ca ngi gim st thi cng : Thi cng ng theo h s thit k, m bo
cht lng, ng quy trnh.
5- Kt lun :
Chp nhn nghim thu, ng cho lam th tc thanh ton s tin : 16.000.000
ng. (Mi lm triu su trm ngan ng chn./).
Gim st thi cng xy dng
(K, h tn)
K thut thi cng

(K, h tn)
(Ngun: Phng K ton)

Bng xc nhn sn phm hoc cng vic hoan thanh la chng t xc nhn
khi lng cng vic hoan thanh ca ngi lao ng va c dung lam c s k
ton tin lng thc hin tnh lng. Sau khi chm dt hp ng lao ng, hai bn
tin hanh thanh l hp ng, chm dt quyn li va nghia v ca cc bn.
34
* i vi lao ng thuc bin ch ca Cng ty :

theo di qu trnh lao ng, thi gian lam vic, ngh vic, vng mt ca
ngi lao ng, k ton s dng Bng chm cng. Bng chm cng c lp ring
cho tng i thi cng, theo tng thng va y la c s k ton tin lng tnh
lng cho lao ng.
35
Bng 2.10: Bng thanh ton tin lng

CT CP PHT TRIN PHNG TY
H01/14
CT ci to trong va ngoai phng nha my
GOERTEK VINA - Giai on 2
S
T
T
H v tn
Nguyn B t
Trnh Cng Quyt
3
4
5
6
7
Ha Huy Tm
inh Vn S
Nguyn Th Thy
L Xun Ht
L Vn Ngc
L Gia Bn
Chc vu
3
Ch
nhim
K thut
K thut
Bo v
Phin dch
K thut
K thut
Cng
nhn
Cng
H
s
4
Thng
Lng Thi Gian
S
Cng
5
S Tin
6
01 nm 2014
Ngh,
ngng vic
hng %
lng
S
S
cng tin
7
8
P
h
u
c
p
9
Cng
Cc khon phi khu

tr
Cn thc lnh
BHXH BHYT Cng

10
11
12
13
S Tin
14
22
4.000.000
4.000.000
4.000.000
22
5.000.000
5.000.000
5.000.000
22
22
22
22
22
5.000.000
4.000.000
5.000.000
5.000.000
5.000.000
5.000.000
4.000.000
5.000.000
5.000.000
5.000.000
5.000.000
4.000.000
5.000.000
5.000.000
5.000.000
22
5.000.000
5.000.000
5.000.000
38.000.000
Ngi lp
(Ky,H Tn )
Mu s :02-LTL
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca BTC
BNG THANH TON TIN LNG
- 38.000.000
K ton TT
(Ky ,H Tn )
38.000.000
Gim c
(Ky ,H Tn )
K
Nhn
15
( Ngun : Phng K ton)

36

Da vao Bng chm cng va Bng thanh ton lng, Bng phn b tin
lng va BHXH k ton thc hin nhp vao phn mm my tnh theo cc bt ton
ghi nhn chi ph nhn cng trc tip. Cc s liu v chi ph nhn cng trc tip
c t ng chuyn qua S chi tit TK 1542, S ci TK 1542 va S Nht k chung
va cc s tai khon lin quan khc nh 334, 112.
S 2.2: Quy trnh ghi s chi ph nhn cng trc tip
Chng t k ton:
- Bin bn ban giao khi lng
- Bng chm cng
- Bng thanh ton lng
- Bng phn b tin lng va BHXH
S
Phn mm k ton
S chi tit TK 1542
Misa
Ghi ch:
Bo co k ton
Ghi hang ngay

Ghi cui k
i chiu kim tra
(Ngun: Phng K ton)
37
Bng 2.11: Trch S chi tit ti khon 1542

Mu s : S18-DNN
(Ban hnh theo Q s 48/2006/Q-BTC ngy 14/09/2006
ca BTC


T ngay 01/01/2014 n ngay 31/03/2014
Tai khon : 1542 Chi ph nhn cng trc tip
Ngy
thng ghi
s
n v tnh: ng
Chng t
S hi u
Ngy thng
TK
Din gii
S d u k
S pht sinh trong k
08/02/2014 NVK00285 08/02/2014 Lng cng trnh Goertek T1/2014
05/03/2014 NVK00286 05/03/2014 Lng cng trnh Goertek T2/2014
Cng pht sinh
S d cui k
Ngi lp s
(K, h tn)
S pht sinh
N
S d
N
ng
472.643.462
334
334
61.116.000
61.116.000
122.232.000
533.759.462
594.875.462
594.875.462
K ton trng
(K, h tn)
(Ngun: Phng K ton)
38

S CI TI KHON
T ngay 01/01/2014 n ngay 31/03/2014
Tai khon 1542 Chi ph nhn cng trc tip
n v tnh: ng
S CT
Ngay hch
ton
08/02/2014
NVK00285
05/03/2014
NVK00286
Loi CT
Din gii
Chng t hoan
S d u k
Lng cng trnh
ng
Goertek T1/2014
Chng t hoan
Lng cng trnh
ng
Goertek T2/2014
Tng
472.643.462
154
334
61.116.000
154
334
61.116.000
122.232.000
594.875.462
S d cui k
Ngi lp s
(K, h tn)
TK
TK
i
ng
K ton trng
(K, h tn)
(Ngun: Phng K ton)
2.1.3. K ton chi ph s dng my thi cng

2.1.3.1. Ni dung
My thi cng la b phn tai sn khng th thiu trong cc doanh nghip xy
lp, la phng tin quan trng phc v thi cng cng trnh. Ti Cng ty CPPT
Phng Ty, my thi cng c hnh thanh t hai ngun: tai sn Cng ty va thu
ngoai. Nh nhng doanh nghi p xy lp khc, my thi cng ti Cng ty CPPT
Phng Ty bao gm: my i, my lu, my xc, my ao, my san, my ri nha
ng, my trn, my khoan, my nghin Chi ph s dng my thi cng la toan
39
b chi ph ca i li my thi cng do cng ty qun l va chi ph thu my thi cng

bn ngoai phc v cho hot ng xy lp.
Chi ph my thi cng ca Cng ty bao gm:
- Chi ph nhn cng iu khin my thi cng. K ton cng trnh cn c vao Bng
chm cng tnh lng ca cng nhn iu khin my, lp Bng thanh ton lng.
T nhng chng t , k ton vn phng s tin hanh phn b chi ph s dng
my thi cng cho tng cng trnh v my thi cng trong mt k c th tham gia thi
cng vao nhiu cng trnh khc nhau.
- Chi ph khu hao c p dng i vi my thi cng thuc quyn s hu ca
doanh nghip. y la khon chi ph kh ln trong tng chi ph my thi cng. Chi
ph khu hao my thi cng phc v cho cng trnh nao th c tnh trc tip vao
cng trnh . Cng ty tnh khu hao theo phng php khu hao ng thng.
- Chi ph sa cha ln, chi ph bao tr my thi cng thng xuyn.
- Chi ph nhin liu chy my thi cng: xng, du y la chi ph thng xuyn
nht ca my thi cng, do my thi cng u c cng sut ln nn chi ph nay thng
chim lng tng i ln trong tng chi ph my thi cng.
- Cc chi ph dch v mua ngoai lin quan n my thi cng nh: chi ph bo him
my thi cng, in nc cho my thi cng, chi ph my thi cng thu ngoai,cng
c ghi nhn trc tip vao chi ph my thi cng.
i vi nhng my thi cng phc v trc tip va n le cho mt cng trnh
trong mt thi gian nht nh, khon mc chi ph my c tp hp va sau c
hch ton thng vao gi thanh cng trnh . i vi nhng my mc thi cng ma
cng ty phc v cho nhiu cng trnh ngay t u khng th hch ton chi tit cho
tng cng trnh c th cng ty tp hp ring sau phn b theo s gi my chy.
2.1.3.2. Quy trnh ghi s k ton chi tit
Cng ty s dng TK 1543 - Chi ph s dng my thi cng tp hp chi ph
va phn b chi ph my thi cng s dng trc tip cho hot ng xy lp.
* i vi my thi cng thu ngoi:
Khi pht sinh nhu cu thu my thi cng, ch nhim cng trnh s ng ra
lp hp ng thu my thi cng. Hang thng, cn c vao cc hp ng thu my,
bin bn nghim thu ca my k ton lp bng tng hp chi ph thu my. Bng
nay ng thi theo di tin thanh ton hp ng vi bn cho thu my. Cc
40
nghi p v nay ch yu c hch ton ti cng trnh, ti vn phng cng ty ch tin

hanh hoan ng ti thi im cui thng.
41
Bng 2.13 : Bin bn nghim thu ca my

a ch : 01/22/575 Kim M Ngc Khnh Ba nh Ha N i
i n thoi : 84-04-63268989. Fax : 84-04-63268989
Vn phng : P301 nha F4 Trung Knh Cu Giy Ha N i
BIN BN NGHIM THU CA MY

Cng trnh : Nh my Goertek Vina Giai on II
Thng 03 nm 2014
i din bn thu my: ng Nguyn B t Chc v: CNCT
i din bn cho thu my: ng Trn Sn
Chc v: ch my.
Hai bn cung nhau tin hanh nghim thu ca my s dng trong thng 03 c th nh
sau:
Ngay
STT
1
2
thng
31/10
31/10
3
..
Tn my
CV
VT
Ghi
ch
Ca (8g)
Ca (6g)
31/10
My nghin D24
Nghin
My san KOMASHU
San t
My xc ao bnh lp
Xc t
PW 130
lng
4
9.5
Ca (8g)
10
..
..
..
..
Tng
84
i din bn thu
(K, h tn)
i din bn nhn
(K, h tn)
Trong qu trnh thu my, nh k bn cho thu s lp bng i chiu cng
n, xc nh tin thanh ton hp ng. Khi hp ng thu chm dt, hai bn
cung tin hanh thanh l hp ng thu thit b my thi cng.
42
Bng 2.14: Bng tng hp chi ph thu my

BNG TNG HP CHI PH THU MY

Cng trnh ci to nha my Goertek Vina-giai on II
Thng 03 nm 2014
S: 03
S tin thu
Gi thanh
STT
1
2
3
4
5
Tng
Tn my
My nghin D24
My xc ao bnh lp
PW 130
My i Nga B170M1
My san Komashu
My ri NIGATA
B phn thu my
(K, h tn)
ton ( bao
thanh
Cha thanh
ton
ton
gm VAT)
17.580.000
10.000.000
7.580.000
16.400.000
10.000.000
6.400.000
10.300.000
27.000.000
8.200.000
79.480.000
5.000.000
27.000.000
6.500.000
58.500.000
5.300.000
0
1.700.000
20.980.000
Ngi lp biu
(K, h tn)
* i vi my thi cng ca Cng ty:

Khi c nhu cu v NVL, CCDC s dng cho my thi cng, i thi cng vit
giy ngh tm ng hoc giy ngh thanh ton kem theo ha n GTGT, hp
ng kinh t gi v phng k ton. Nhn vin k ton i c trch nhim theo di
tnh hnh mua sm vt t nay thng qua lp cc bng k nhin liu, NVL
hch ton cc khon lng, ph cp phi tr cho cng nhn vn hanh va sa
cha my thi cng ca Cng ty, k ton s dng cc bng chm cng, bng thanh ton
lng, bng chm cng lam thm gitng t vi cng nhn sn xut trc tip.
43
Bng 2.15: Bng phn b cng cu, dung cu cho my thi cng
BNG PHN B CNG C, DNG C CHO MY THI CNG

Qu I Nm 2014
STT
1
2
Tng
Tn DC
Rng
gu
EZ 200
Bnh rng
my i
..
VT
S
lng
Gi tr
Gi tr cn
Gi tr
li n ht
phn b
31/12/2013
qu I-2014
Ci
7.800.000
4.875.000
Ci
15.000.000
11.250.000
1.250.000
..
..
..
124.278.000
..
82.540.000
..
15.355.386
Ngi lp biu
(K, h tn)
Ni s dng
Goertek
Vina-giai
on II
Nha my
Crysin
975.000
Bujoen
Thi
Nguyn
Gi tr cn
Thi
li n ht
gian
31/03/2014
phn b
975.000 3.900.000
550.000
700.000
10.000.000
2 nm
3 nm
..
..
..
..
..
4.627.036 4.278.350 6.450.000 67.184.614
K ton trng
(K, h tn)
Ngun: Phng K ton
44
Bng 2.16: Trch bng phn b khu hao TSC

BNG PHN B KHU HAO TSC

Qu I Nm 2014
Khu hao ly
k n ht
31/12/2013
Mc trch
KH qu I2014
2012 1.890.450.000 1.087.008.750
47.261.250
Xe lu rung
2012 2.135.000.000 1.014.125.000
STAR W900D
53.375.000
S
T
T
Tn TS
My xc lt
bnh lp
CATER P130
Nm
SD
Nguyn gi
Trong
Nha my
VP Goertek Vina
II
Crysin
47.261.250
23.150.000
30.225.000
Khu hao ly
k n ht
31/03/2014
Gi tr cn li
n 31/03/2014
1.134.270.000
756.180.000
1.067.500.000
1.067.500.000
Cng
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
Ngun: Phng K ton
45
2.1.3.3. Quy trnh ghi s k ton tng hp

Cng ging nh chi ph NVL trc tip va chi ph nhn cng trc tip, chi ph
my thi cng sau khi hch ton chi tit vao phn mm k ton, s li u s c t
ng chuyn vao s chi tit TK 1543, s ci TK 1543 va cc s tai khon lin quan.
Cc s trn u c theo di chi tit theo tng cng trnh c p nh t chi ph.
46
Bng 2.17: Trch S chi tit TK 1543

Mu s : S18-DNN
(Ban hnh theo Q s 48/2006/Q-BTC ngy
14/09/2006 ca BTC


T ngay 01/01/2014 n ngay 31/03/2014
Tai khon : 1543 Chi ph my thi cng
Ngy
thng ghi
s
n v tnh: ng
Chng t
S hi u
13/03/2014 0002415
31/03/2014 0011037
Ngy thng
TK
Din gii
S pht sinh
N
S d
N
ng
S d u k
S pht sinh trong k
13/03/2014 Du DO 0.05%S
31/03/2014 Du DO 0.05%S
Cng s pht sinh
S d cui k
Ngi lp s
(K, h tn)
472.643.462
331
331
12.420.000
4.152.728
76.532.745
485.063.462
549.176.207
549.176.207
K ton trng
(K, h tn)
47

S CI TI KHON
T ngay 01/01/2014 n ngay 31/03/2014
Tai khon 1543 Chi ph my thi cng
n v tnh: ng
Ngay hch
ton
S CT
13/03/2014
0002415
18/03/2014
0000421
19/03/2014
0008327
20/03/2014
0000140
27/03/2014
0008391
28/03/2014
0000424
28/03/2014
0009276
31/03/2014
0000727
31/03/2014
0011037
Ngi lp s
(K, h tn)
Loi CT
Din gii
TK
S d u k
Mua hang Du DO
154
cha tt
0.05%S
Mua hang Dch v cu
154
cha tt
sn phm
Mua hang Du DO
154
cha tt
0.05%S
Mua hang Thu my xc
154
cha tt
Mua hang Du DO
154
cha tt
0.05%S
Mua hang Dch v cu
154
cha tt
sn phm
Mua hang Du DO
154
cha tt
0.05%S
Mua hang Thu my pht
154
cha tt
in
Mua hang Du DO
154
cha tt
0.05%S
Cng
S d cui k
K ton trng
(K, h tn)
TK
i
ng
331
331
331
331
331
331
331
331
331
472.643.462
12.420.000
16.363.636
2.070.000
22.431.831
8.305.456
16.363.636
4.152.728
5.000.000
4.152.728
76.532.745
549.176.207
Ngun: Phng K ton

2.1.4. K ton chi ph sn xut chung
2.1.4.1. Ni dung
La m t trong bn chi ph khng th thiu trong sn phm xy lp, chi ph
SXC thng chim t trng kh thp, di 10%. Khon mc chi ph SXC thng
48
bao gm cc ni dung nh lng ban qun l cng trnh xy dng, chi ph dch v
mua ngoai, chi ph chun b sn bi, chi ph cng c, dng c khu hao.
Chi ph SXC bao gm nhiu chi ph gin tip, lin quan ng thi n nhiu
i tng hch ton chi ph. Do , cng tc k ton chi ph SXC kh phc tp, i
hi s t m va c vai tr quan trng trong vic tp hp ng va cc chi ph, t
phn b hp l cho cc cng trnh theo cc tiu thc hp l.
Chi ph SXC ca Cng ty CPPT Phng Ty bao gm:
- Chi ph nguyn vt liu phc v qun l i thi cng.
- Chi ph cng c, dng c: Cng ty tin hanh thi cng hn hp, va bng th
cng, va bng my mc nn chi ph cng c dng c la cc chi ph nh mua gian
gio, my han phc v thi cng. Ngoai ra chi ph cng c, dng c cn gm chi
ph mua cng c dng c phc v qun l i. Do tnh cht c thu ca nganh nn
chi ph cng c dng c phc v cho thi cng gm CCDC phn b mt ln va nhiu
ln. i vi CCDC c gi tr nh phn b mt ln nh bo h lao ng cho cng
nhn, cc loi my mc, dng c c gi tr nh mua v s dng mt ln th k ton
cng da vao ha n, ri lp Bng k CCDC xut dung trong thng lam cn c
hch ton chi ph sn xut chung. i vi CCDC phn b nhiu ln k ton cng ty
s theo di gi tr CCDC va lp Bng phn b gi tr CCDC phn b trong k cho
tng cng trnh.
- Chi ph khu hao TSC: Chi ph khu hao TSC phc v cho cng tc qun
l ca cc i thi cng c trch theo quy nh. Chi ph khu hao TSC ca cng
trnh nao th c theo di trc tip cho cng trnh va tnh vao chi ph chung ca
cng trnh . Cng ty p dng phng php khu hao ng thng da vao nguyn
gi TSC. K ton cng ty s lp Bng tnh va phn b khu hao tp hp khu
hao va tin hanh phn b cho cc cng trnh, hng mc cng trnh.
- Chi ph nhn vin: Gm tin lng va cc khon trch theo lng BHXH,
BHYT, KPC, BHTN va tin n ca cung cc khon ph cp khc ca nhn vin
qun l i. Nhn vin qun l i gm i trng va ch nhim cng trnh c
hng lng theo thi gian. Tin lng ca i trng va ch nhim cng trnh
pht sinh ti cng trnh nao th c hch ton trc tip cho cng trnh . Cui
49
thng, cn c vao Bng chm cng, Bng chm cng lam thm gi, k ton tin
lng ca cng ty lp Bng thanh ton lng va Bng phn b tin lng, BHXH.
- Chi ph dch v mua ngoai va chi ph khc bng tin: Gm chi ph in nc,
in thoi, tip khch, th nghim
Nguyn tc hch ton: i vi nhng khon mc chi ph phc v trc tip
cho mt cng trnh, hng mc cng trnh th c tnh lun cho cng trnh hng
mc . i vi nhng khon mc chi ph sn xut chung lin quan n nhiu i
tng th c tp hp chung sau phn b cho tng cng trnh, hng mc cng
trnh theo nhng tiu thc phu hp.
2.1.4.2. Quy trnh ghi s chi tit
tp hp chi ph SXC, Cng ty s dng tai khon 1544 - Chi ph sn xut
chung. Tai khon nay c m chi tit theo tng cng trnh, hng mc cng trnh c
th.
i vi lng nhn vin
theo di qu trnh lao ng, thi gian lam vic, ngh vic, vng mt ca
nhn vin qun l i, k ton s dng Bng chm cng. Bng chm cng c lp
ring cho tng i thi cng, theo tng thng va y la c s k ton tin lng
tnh lng cho lao ng. Bng chm cng va bng thanh ton tin lng ging phn
tnh chi ph nhn cng trc tip.
i vi cng c dng c cn phn b
Cng ty theo theo di vi c phn b cng c dng c theo Bng k phn b cng
c dng c theo cng vi c, sau chuyn s li u phn b sang chi ph ca cc
cng trnh, hng mc cng trnh tng ng.
50
Bng 2.19: Trch Bng k phn b cng cu, dung cu.

BNG K PHN B CNG C, DNG C

Cng trnh ci to nha my Goertek Vina Giai on II
Qu I nm 2014
S phn b
Cng dn
Ly k
trong nm
4
5
Ma CCDC
Tn CCDC
S CT ghi
tng
Ngy bt
u phn b
Ngy ht
hn phn
b
E
TCC00065
28/02/2014
31/01/2015
12
627.273
52.273
261.365
261.365
365.908
TCC00065
28/02/2014
31/01/2015
12
1.809.091
150.758
753.790
753.790
1.055.301
TCC00059
31/12/2013
30/11/2014
12
8.090.909
674.242
4.045.452
4.719.694
3.371.215
TCC00055
30/06/2013
31/05/2014
12
50.909
4.242
21.215
50.909
TCC00058
30/09/2013
31/08/2014
12
13.172.727
1.097.727
6.586.362
10.977.270
TCC00053
31/05/2013
30/04/2014
12
2.180.909
181.742
726.973
2.180.909
TCC00053
31/05/2013
30/04/2014
12
9.718.182
809.849
3.239.390
9.718.182
30/09/2012
31/08/2014
24
6.936.364
289.015
1.734.090
6.358.330
578.034
95.232.463
3.933.325
23.149.950
78.975.274
16.257.189
CC BEPGAS
GOLDSUNGSXU2008
Bp Gas Goldsun
GSXU2008GES
CC NOICOM SHARP
KSCOM19V
Ni cm Sharp
KSCOM19V
Tivi LCD Sony KLV40R452A ME6
Bnh un nc nhanh
Philips
in thoi di ng Sam
Sung I9500
My in HP P1102
My vi tnh xch tay
Dell Vostrol ph thng
in thoi di ng
Samsung F3100
CC TIVISONY01
CCAMDIEN01
CCDC
DTDDSAMSUNGI9500
CCMAYIN02
CCMAYTINH04
CCDTSAMSUNG01
Cng
TCC00006
S k
phn b
Tr gi
vn
Gi tr
phn
b/K
3
Ngi lp
K ton trng
(Ky, h tn)
(Ky, h tn)
Gi tr
phn b
cn li
6
2.195.457
Ngun: Phng k ton
51
*i vi dch v mua ngoi s c ha n gi tr gia tng

K ton cng trnh t p hp ha n, cui thng l p bng k ha n dch v
mua ngoai sau chuyn bn gc ha n v vn phng cng ty. Cc ha n dch
v mua ngoai nay sau nay s la c s k ton hoan ng vi ch nhi m cng
trnh.
*i vi chi ph khu hao TSC phc v qun ly
i vi chi ph khu hao TSC phc v cho cng tc qun l ca cc i thi
cng my thi cng, Cng ty CPPT Phng Ty vn p dng phng php khu hao
theo ng thng va theo di trn Bng phn b khu hao TSC. Tiu thc phn b
la da vao gi tr ca cc cng trnh. Bng phn b khu hao TSC phc v cho
cng tc qun l i tng t nh bng phn b khu hao my thi cng.
S 2.3 : Quy trnh ghi s chi ph sn xut chung
Chng t k ton:
- Ha n mua ngoai
- Bng chm cng
- Bng thanh ton lng
-Chng t tm ng, hoan ng
S
Phn mm k ton
S chi tit TK 1544
Misa
Ghi ch:
Chng
Bo co k
tont, s hoan
ng cng trnh
Ghi hang ngay

Ghi cui k
i chiu kim tra
Ngun: Phng K ton

Cc chng t sau khi c chuyn t cng trng v, k ton lam th tc
hoan ng vi ch nhi m cng trnh sau nh p s li u vao phn mm k ton.
Cc s li u trn s t ng chuyn sang cc tai khon i ng va c c p nh t
vao s chi tit TK 1544, va s ci TK 1544.
52
Bng 2.20: Trch S chi tit TK 1544

Mu s : S18-DNN
14/09/2006 ca BTC


T ngay 01/01/2014 n ngay 31/03/2014
Tai khon : 1544 Chi ph sn xut chung
Ngy
thng ghi
s
n v tnh: ng
Chng t
S hi u
Ngy thng
TK
Din gii
S d u k
S pht sinh trong k
31/01/2014 NVK0015 10/01/2014 Vt t ph, nh le
31/03/2014 NVK0038 31/03/2014 Dch v vn ti

Cng pht sinh
S d cui k
Ngi lp s
(K, h tn)
S pht sinh
N
S d
ng
472.643.462
141
141
2.990.000
7.000.000
55.610.636
528.254.098
K ton trng
(K, h tn)
53

S CI TI KHON
T ngay 01/01/2014 n ngay 31/03/2014
Tai khon 1544 Chi ph sn xut chung
n v tnh: ng
S CT
Ngay hch
ton
Loi CT
S d u k
TK
TK
i
ng
S d u k
NVK0015
31/01/2014
NVK0015
31/01/2014
NVK0015
31/01/2014
NVK0015
31/01/2014
NVK0023
28/02/2014
NVK0023
28/02/2014
NVK0038
31/03/2014
NVK0038
31/03/2014
NVK0038
31/03/2014
NVK0038
31/03/2014
NVK0038
31/03/2014
Chng t
hoan ng
Chng t
hoan ng
Chng t
hoan ng
Chng t
hoan ng
Chng t
hoan ng
Chng t
hoan ng
Chng t
hoan ng
Chng t
hoan ng
Chng t
hoan ng
Chng t
hoan ng
Chng t
hoan ng
Cng
472.643.462
Vt t ph, nh le
154
141
2.990.000
Vt t ph, nh le
154
141
3.170.000
Vt t ph, nh le
154
141
1.425.000
Th nghim vt liu
kim tra CL
154
141
1.363.636
Cng t in 3 pha
154
141
1.700.000
Nhn cng gia cng
154
141
2.300.000
Vt t ph, nh le
154
141
15.000.000
Vt t ph, nh le
154
141
10.090.000
Vt t ph, nh le
154
141
11.892.000
Vt t ph, nh le
154
141
1.850.000
Dch v vn ti
154
141
7.000.000
55.610.636
528.254.098
S d cui k
Ngi lp s
(K, h tn)
K ton trng
(K, h tn)
Ngun: Phng K ton
54
2.1.5. K ton tng hp chi ph sn xut, kim k v nh gi sn phm d dang

2.1.5.1. K ton tng hp chi ph sn xut
Cng ty CPPT Phng Ty tng hp chi ph sn xut kinh doanh cho sn
phm xy lp trn TK 154 chi ph sn xut kinh doanh d dang. Theo , toan b
chi ph pht sinh trong qu trnh sn xut c tp hp theo tng cng trnh, hng
mc cng trnh. Khi cng trnh hoan thanh s kt chuyn vao TK 632 nu ban giao
ngay ho c TK 155 ch nghi m thu quyt ton. K ton thc hin vic tng hp chi
ph sn xut theo tng cng trnh, hng mc cng trnh bng vic khai bo s liu
vao phn mm k ton Misa. Cui cung t cc s chi tit TK 1541, 1542, 1543,
1544 phn mm k ton s kt xut ra Bng tng hp chi ph sn xut. Theo ,
Tng chi ph sn xut = CP Nguyn Vt Liu Trc Tip + CP Nhn Cng Trc Tip
+ CP My Thi Cng + CP Sn Xut Chung.
55
Bng 2.22: Bng tng hp chi ph sn xut

BNG TNG HP CHI PH SN XUT
Qu I nm 2014
n v tnh: ng
Tn cng trnh
Ci to nha my Goertek
Vina giai on II
Xy dng nha my Crysin
Xy dng nha my Bujoen
Thi Nguyn
Cng
Ngi lp
(K, h tn)
Chi ph
NVLTT
Chi ph
NCTT
Chi ph
MTC
Chi ph
SXC
Cng
1.320.227.395
122.232.000
76.532.745
55.610.636
1.574.602.776
2.125.358.000
751.257.265
124.358.257
76.258.369
3.077.231.891
1.159.247.365
152.248.357
85.265.264
75.256.351
1.472.017.337
4.604.832.760
1.025.737.622
286.156.266
207.125.356
6.123.852.004
K ton trng
(K, h tn)
Ngun : Phng K ton
56
2.1.5.2. Kim k tnh gi sn phm d dang

Kim k, tnh gi sn phm d dang la bc quan trng bt bu c trc khi
tnh gi thanh sn phm xy lp. Cng ty xc nh, o lng sn phm d dang da
trn cc tha thun trong hp ng xy dng gia Cng ty va ch u t, c th la
phng thc thanh ton khi lng sn phm xy lp hoan thanh. Do hu ht cc
cng trnh xy dng ca Cng ty CPPT Phng Ty la nhng cng trnh ci to va
xy dng nha my, c khi lng ln, kt cu phc tp va thi gian thi cng ko dai
nn Cng ty quy nh thanh ton sn phm xy lp theo im dng k thut hp l
quay vng vn phc v cho nhu cu thi cng. K tnh gi sn phm d dang ca
Cng ty c xc nh theo qu. Cui qu, xc nh khi lng xy lp d dang
cui k, i din Phng k thut Cng ty cung vi k thut vin ca i cng trnh
thc hin kim k khi lng cng tc xy lp hoan thanh trong k, ng thi xc
nh mc hoan thanh ca khi lng sn phm theo k hoch ca tng giai on
thi cng cng trnh. Kt qu nay c trnh bay trn Bin bn kim k khi lng
xy lp d dang.
Gi tr ca
khi lng
xy lp d
Gi tr d
=
Chi ph SXKDDD u k + Chi ph SXKD PS trong k

Gi tr d ton KLXLHT + Gi tr d ton LXLDD cui k
dang cui k
ton
KLXLDD
cui k
Cui thng 03/2014, cng trnh ci to nha my Goertek Vina giai on II

c chi ph tp hp c nh sau:
Bng 2.23. Bng tp hp chi ph cng trnh ng K Trinh
Khon muc chi ph
Chi ph d
Chi ph khi
Chi ph khi
57
dang u k
lng xy lp
lng xy lp d
hon thnh theo
dang cui k theo
gi d ton
gi d ton
Chi ph NVL trc tip
1.320.227.395
342.210.000
Chi ph NC trc tip
122.232.000
50.700.500
Chi ph s dng MTC
76.532.745
90.308.000
Chi ph SXC
55.610.636
49.443.670
Cng
472.643.462
1.505.722.776
532.662.170
Ngun : Phng K ton
Chi ph thc t ca cng trnh n cui qu I/2014 :
472.643.462 + 1.505.722.776 = 1.978.366.238
Gi tr ca
khi lng
xy lp d
Gi tr d
=
Chi ph SXKDDD u k + Chi ph SXKD PS trong k

Gi tr d ton KLXLHT + Gi tr d ton LXLDD cui k
dang cui k
ton
KLXLDD
cui k
=
= 432.431.776 (ng)
2.2. Tnh gi thnh sn xut ca sn phm ti Cng ty
Sn phm xy lp ca Cng ty CPPT Phng Ty c c im : nhng cng
trnh, hng mc cng trnh mang tnh n chic, quy trnh cng ngh phc tp. Do
v y , i tng tnh gi thanh cng tc xy lp Cng ty CPPT Phng Ty la tng
cng trnh va hng mc cng trnh. Sn phm xy lp thng c chu k sn xut
ko dai va quy m SXKD ca Cng ty cn hn ch nn vi c p dng k tnh gi
thanh theo qu la phu hp.
Cng ty CPPT Phng Ty s dng phng php tnh gi thanh trc tip.
Vi phng php nay, gi thanh s c xc nh da trn :
- Cn c vao cc chi ph pht sinh n TK 1541 c tp hp trn s chi tit va s
ci nh trn.
- Cn c vao bng lng va chi ph pht sinh n TK 1542 c tp hp trn s
chi tit va s ci nh trn.
- Cn c vao bng k va chi ph pht sinh n TK 1543 c tp hp trn s chi
tit va s ci nh trn.
58
- Cn c vao cc chi ph pht sinh n TK 1544 c tp hp trn s chi tit va s

ci nh trn.
- Cn c vao s d n/c TK 154 theo i tng cng trnh, hng mc cng trnh.
S li u ti nhng s trn s t n g tng hp li vao s tai khon chung TK
154-chi ph sn xut va kinh doanh d dang. Khi cn thit, k ton s kt xut s
li u ca s chi tit va s ci TK 154 theo i tng cng trnh, hng mc cng
trnh.
K ton tng hp tnh ton tng gi thanh theo cng thc sau:
Gi thanh sn
phm xy lp
CP SXKD d
dang u k
CP SXKD pht
sinh trong k
Gi tr xy
-
lp d dang
hoan thanh
cui k
Quy trnh tnh gi thanh ca cng trnh ci to nha my Goertek Vina-giai
on II.
Tng chi ph pht sinh ca cng trnh t 01/01/2014 n 31/03/2014 c
tng hp trn s ci TK 154-CT Goertek II la :
Chi ph SXKD d dang u k ti ngay 31/12/2013 la :
Gi tr xy lp d dang cui k ti ngay 31/03/2014 la :
Gi thanh xy lp hoan thanh Qu I/2014 la :
59
Bng 2.24: S chi tit ti khon 154

Mu s : S18-DNN
14/09/2006 ca BTC


T ngay 01/01/2014 n ngay 31/03/2014
Tai khon : 154 Chi ph sn xut kinh doanh d dang
Ngy
thng ghi
s
Chng t
S hi u
10/01/2014 0042519
31/03/2014 0011037
Ngy thng
TK
Din gii
n v tnh: ng
S pht sinh
N
S d
C
ng
S d u k
S pht sinh trong k
10/01/2014 Cc tre 3m
31/03/2014 Du DO 0.05%S
Cng pht sinh
S d cui k
Ngi lp s
(K, h tn)
472.643.462
331
331
19.800.000
4.152.728
1.505.722.776
492.443.462
1.978.366.238
1.978.366.238
K ton trng
(K, h tn)
60

S CI TI KHON
T ngay 01/01/2014 n ngay 31/03/2014
Tai khon 154 Chi ph sn xut kinh doanh d dang
n v tnh: ng
S CT
Ngay hch
ton
Loi CT
Din gii
TK
i
ng
TK
S d u k
0041773
10/01/2014
NVK0015
31/01/2014
NVK0015
31/01/2014
NVK0015
31/01/2014
NVK0015
31/01/2014
NVK0015
31/01/2014
NVK0015
31/01/2014
NVK0028
08/02/2014
0000853
20/02/2014
0000853
20/02/2014
Mua hang cha

thanh ton
Chng t hoan
ng
Chng t hoan
ng
Chng t hoan
ng
Chng t hoan
ng
Chng t hoan
ng
Chng t hoan
ng
Chng t hoan
ng
Mua hang cha
thanh ton
Mua hang cha
thanh ton
Cng
472.643.462
Cc tre 3m
154
331
19.800.000
Vt t ph, nh le
154
141
2.990.000
Vt t ph, nh le
154
141
3.170.000
Vt t ph, nh le
154
141
1.425.000
Th nghim vt
liu kim tra CL
154
141
1.363.636
Vt t ph, nh le
154
141
2.990.000
Vt t ph, nh le
154
141
3.170.000
Lng cng trnh

Goertek T1
154
334
61.116.000
Tn m mau
154
331
9.472.000
Ph kin tn
154
331
262.400
1.505.722.776
1.978.366.238
S d cui k
Ngi lp s
(K, h tn)
K ton trng
(K, h tn)
Ngun: Phng K ton
61
Bng 2.26: Bng gi thnh cng trnh hon thnh

BNG GI THNH CNG TRNH HON THNH

QU I - 2014
n v tnh: ng
CP SXKD d
dang u k
TT
Tn cng trnh
Ci to nha my
Goertek Vina- 472.643.462
giai on II
......
.........................
...............
Chi ph sn xut pht sinh trong k

TK 1541
1.320.227.395
.................
TK 1542
122.232.000
..............
TK 1543
76.522.745
......................
TK 1544
55.610.636
................
CP SXKD d
dang cui k
Cng
1.505.722.775
..................
Tng gi thnh
hon thnh
trong qu
1.978.366.238
532.662.170
................
.......................
Tng cng
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
Gim c
(K, h tn)
Ngun : Phng K ton
62
CHNG 3
HON THIN K TON CHI PH SN XUT V TNH GI
THNH SN PHM TI CNG TY C PHN PHT TRIN
PHNG TY
3.1. nh gi chung v thc trng k ton chi ph sn xut v tnh gi thnh
sn phm
Trong nn kinh t th trng, cng c to nn sc mnh cnh tranh ca cc
doanh nghi p la gi c va cht lng sn phm. Vi c tit ki m chi ph h gi
thanh va la mc tiu, va la chin lc ma tt c cc doanh nghi p u hng ti.
Mun t c iu , Cng ty phi tng cng qun l cht ch chi ph sn xut,
ng thi tm ra cc bin php tt nht gim chi ph khng cn thit, trnh lng
ph. Cng tc k ton c bi t k ton tp hp chi ph sn xut va tnh gi thanh sn
phm lun c xc nh la khu quan trng va trng tm ca toan b cng tc chi
ph sn xut va tnh gi thanh sn phm. Mt khc, ch k ton va cc vn bn
php lu t lun thay i tng ngay, qu trnh hoan thin cng tc k ton ca doanh
nghip khng bao gi dng li ma lun lun phi v n ng, i mi. Cng nh
nhiu doanh nghip khc, Cng ty CPPT Phng Ty khng ngng i mi, hoan
thin mnh ng vng va pht trin trn th trng. Trong cng tc k ton
ni chung, k ton chi ph sn xut va tnh gi thanh ni ring ngay rt c coi
trng, la cng c c lc qun l va nh gi hi u qu hot ng cho doanh
nghip. Sau mt thi gian tm hiu thc t v cng tc k ton ni chung va cng
tc k ton chi ph sn xut va tnh gi thanh sn phm ti Phng Ty, em thy
cng ty c mt s u im, nhc im sau :
3.1.1. u im
* V b my qun l chi ph sn xut :
Do c im ring bit ca nganh Xy dng trong sn phm, Cng ty CPPT
Phng Ty xy dng b my qun l chi ph hot ng theo m hnh trc tuyn
t p trung, to iu kin qun l ch t ch, st sao trong sn xut, ch o kp thi,
63
nhanh nhy cc yu t sn xut. Vi m hnh qun l nay, b my qun l chi ph

ca Cng ty ht sc gn nh ma vn m bo s linh hot, cc phng ban c mi
quan h cht ch vi nhau, vic truyn ti thng tin chi ph c thc hin nhanh
chng, y , hiu qu. Cc chi ph sn xut pht sinh c kim sot trc tip
di s ph duyt ca Ban Gim c cung vi s qun l ca ch nhim cng trnh,
gim st k thut lam cn c cho vic tnh ng gi thanh ca cng trnh, hng
mc cng trnh cng nh gip Ban Gim c a ra nhng bin php hp l nhm
tit kim chi ph, h gi thanh.
Phng k ton c i ng nhn vin vng vang, c trnh chuyn mn
nghip v, cc phn hanh k ton c b tr tng i hp l nn vic ghi chp cc
nghip v kinh t pht sinh c cp nht kh chnh xc, m bo thng tin kp thi
cho lnh o, s sch bng, biu c lp theo ng ch k ton. i ng k
ton vin c nng lc, nhit tnh cng tc, cc phn hanh k ton c chuyn
mn ha cho tng ngi to c hiu qu lam vic cao. B my k ton t chc
theo hnh thc tp trung nh vy cng rt phu hp vi c im tnh hnh thc t
ca doanh nghip.
* V h thng chng t, s sch k ton:
Cng ty t chc h thng s sch hch ton trn phn mm k ton Misa
theo hnh thc Nht k chung. u im ca vic p dng ghi s theo hnh thc nay
la n gin, d lam, gim bt cng vi c cho nhn vin k ton. Do khi lng
nghip v pht sinh trong doanh nghip la nhiu nn vic nay gip hn ch c s
lng s sch cng knh, ng thi thun li hn khi tra cu s li u, to cho vic
tng hp cui thng c nhanh chng, kp thi y . K ton trn my cng lam
gim mt khi lng ln cng vic k ton, cc nghip v ch nhp nh khon mt
ln, my t chuyn i cc s ma khng cn ghi chp nhiu ln nh k ton th cng,
s lng s qun l nhiu hn, chi tit c nhiu hn cng nh s liu c theo
di thng xuyn va c th hn.
H thng chng t ca Cng ty c t chc hp php, hp l, y . Cc
chng t gc quan trng c sp xp va lu gi theo ngay thng, chi tit theo cng
64
trnh va hng mc cng trnh. Qu trnh lun chuyn chng t c din ra theo
mt trnh t cht ch, gip qun l tt mi pht sinh chi ph sn xut t cc t i
thi cng.
* V k ton chi ph sn xut:
Cng ty t p hp chi ph sn xut va tnh gi thanh theo tng cng trnh, hng
mc cng trnh. Vic nay rt phu hp vi c im ca nganh xy lp va yu cu
qun l cng nh gip cng tc hch ton chi ph sn xut va tnh gi thanh sn
phm c thc hin m t cch tt nht.
Chi ph sn xut c tp hp theo tng khon mc mt cch hp l, phu
hp vi ni dung va c im ca chi ph pht sinh ti Cng ty, to thun li trong
vic nh gi sn phm d dang, tnh gi sn phm chi tit va chnh xc.
- i vi k ton chi ph nguyn vt liu trc tip :
Nguyn v t li u, v t t sau khi mua c chuyn thng trc tip n cng
trnh nn vi c theo di NVL ti vn phng ch yu qua tai khon 1541-chi ph NVL
trc tip, cc ha n ca nha thu ph c chuyn v hch ton trc tip vao s
chi tit TK 1541. Do khong cch a l gia cng ty va cc cng trnh nn vic
hch ton nh vy s gip gim bt cng vi c cho k ton va s li u c c p
nh t kp thi nhng khng mang tnh gim st ch t ch. Nguyn vt liu nu nhp
qu nhiu, khng c bin php bo qun hp l c th hng, km cht lng s gy
ra lng ph, nh hng n cht lng cng trnh. Cng ty qun l hang tn kho
thng qua vi c i chiu gia vt liu trn s sch va s kim k thc t, tnh hnh
nhp xut so vi d ton. Mt khc, s dng y b chng t hang tn kho cn
gip cng ty kim sot c s tn, c cn c chnh xc khi thc hin xut kho s
vt t tn trong cc ln xut tip theo.
Cng ty giao quyn cho i thi cng mua nhng vt t c khi lng ln gn
khu vc thi cng, do s gim c chi ch vn chuyn hn so vi vic Cng ty
mua va cp cho cc n v thi cng.
- i vi k ton chi ph nhn cng trc tip :
65
Thng thng, tham gia thi cng cc cng trnh, ngoai cc k s, ngi lao
ng ca Cng ty, cn c ngun nhn lc ti a phng. Vic thu lao ng ti ch
gip tit kim chi ph tin lng, tin bo him va to cng n vic lam va thu nhp
cho ngi dn a phng.
Cng ty p dng hai hnh thc tr lng la tr lng theo thi gian i vi
lao ng trong Cng ty va tr lng theo sn phm i vi lao ng thu ngoai.
Vic tr lng nay phu hp vi trnh ca cng nhn vin va p ng nhu cu
tha ng v vn tin lng cho ngi lao ng. Hch ton ng, y va
chnh xc chi ph tin lng cng gp phn quan trng vao vic h thp gi thanh
sn phm ng thi c nghia ln trong vic ng vin, khuyn khch ngi lao
ng khng ngng nng cao nng sut lao ng, trnh k thut, tay ngh ca
mnh. Cng ty cng c chnh sch tr lng lam thm gi va cc chnh sch i ng
ngi lao ng theo quy nh ca nha nc.
Cng ty qun l lao ng trn s sch k ton bng cch chm cng hang
ngay, theo di s gi lam, s ngay lam, s ngay ngh ca cng nhn vin trn Bng
chm cng, Bng chm cng lam thm gi va Hp ng giao khon (i vi lao
ng thu ngoai). Bng chm cng c lp ring cho tng b phn, t, i lao
ng sn xut, trong nghi r ngay lam vic, ngh ca mi ngi lao ng do t
trng (hoc trng cc phng ban) trc tip ghi. Vao cui thng, Bng chm cng
c dung tng hp thi gian lao ng va tnh lng cho tng b phn, t, i
sn xut. Nh vy, quy trnh chi tr lng ng th tc, gip kim sot cht ch chi
ph nhn cng trc tip.
- i vi k ton chi ph my thi cng:
a s my thi cng ca Cng ty CPPT Phng Ty la my thi cng thu hot
ng tr m t s my mang tnh hot ng thng xuyn va lu dai, do v y tit
ki m ng k chi ph cho Cng ty. Cng ty theo di thng xuyn va kp thi qu
trnh s dng my thi cng thng qua Bng tng hp chi ph thu my; Bng k chi
ph nhin liu, vt liu cho my thi cng; Bng phn b cng c, dng c cho my
thi cng; Bng phn b khu hao TSC. y la cn c y nht Cng ty
66
kim sot, qun l chi ph my thi cng ca cc cng trnh tuy nhin chng t gc
cho cc bng k nay cn c tht ch t va gim st th n trng.
- i vi k ton chi ph sn xut chung:
y la khon mc chi ph a dng va phc tp nht trong t p hp. Khi k
ton khon mc nay, Cng ty l p bng k ri phn b nh k cc ch tiu. Chi ph
sn xut chung c hch ton chi tit cho tng cng trnh, hng mc cng trnh
ng thi c chi tit theo cc khon mc trong quy nh. Vic phn chia va xc
nh tai khon chi ph sn xut chung nh v y tuy cha tnh xc tuy t i nhng
cng la phu hp ti thi im hi n ti do Cng ty cha c nhiu cng trnh theo
di.
* V k ton tnh gi thanh:
La chn k tnh gi thanh theo qu gip cho khi lng cng vic k ton
khng b tp trung vao thi im cui nm tai chnh va cng khng b phn tn nh
le. Do vy, vic tng hp chi ph va gi thanh ca cc cng trnh hoan thanh, lp
bo co nh k cng c tin hanh thng xuyn va c quy c, m bo yu cu
cung cp thng tin nhanh chng va chnh xc nht. Phng php nh gi sn phm
d dang cui k, phng php tnh gi thanh Cng ty p dng phu hp vi c
im ca Cng ty.
3.1.2. Tn ti
* V lun chuyn chng t k ton:
Do cc cng trnh thi cng ca Cng ty thng nhiu ni, cch kh xa tr
s Cng ty nn vic tp hp chi ph sn xut va tnh gi thanh sn phm, lp bo
co c nhiu kh khn, t lam gim hiu qu v thng tin k ton. Mt khc,
Cng ty khon cng trnh cho cc i thi cng nn vic chuyn chng t t cc i
thi cng ln Phng K ton Cng ty la vao cui thng lam cho cng vic Phng
K ton tp trung vao cui mi thng hay qu, trong khi cng vic khng nhiu
cc thi im trong thng, lam vic lp bo co k ton cung cp thng tin b
chm tr, d gy ra sai st.
67
* V k ton chi ph nguyn vt liu trc tip:

Do cc cng trnh ca cng ty nhng a im khc nhau va xa trung tm
nn cc vt liu c khi lng ln c Cng ty t chc cung cp va ban giao ngay
n tn chn cng trnh khng qua kho. Vic qun l lng vt t do cng trnh t
m nhim va Cng ty hch ton toan b chi ph da vao ha n. V vy, cc NVL
d tha s rt kh khn trong vic nm bt, gy tht thot i vi nhng vt t d b
nh hng bi mi trng do kho bi bo v khng m bo, va khng c s theo
di t vn phng Cng ty.
Vic mua NVL ch yu da vao nh mc va ngh ca ch nhim cng
trnh nn khng m bo thng tin kp thi, ng n phc v cho qun tr. iu
nay dn n, chi ph NVL trc tip pht sinh trong k khng t c mc tit kim
cao nht c th. Chi ph NVL thc t tng lam cho tng chi ph tng, lam tng gi
thanh cng trnh va lam gim li nhun sn xut kinh doanh ca cng ty.
* V k ton chi ph nhn cng trc tip:
i vi lao ng thu ngoai, hp ng giao khon ch tha thun n gi,
thi gian lam vic, khng c cc ch khuyn khch nh thng nng sut,
thng cht lng, phng tin i li nn cha em li c quyn li ti a cho
cng nhn thu ngoai khuyn khch h lao ng t nng sut va cht lng cao
nht. iu nay cng nh hng khng nh n cht lng va tin ca cng trnh.
Bng tnh lng va Bng chm cng c lam th cng trn Excel nn cn
phc tp, d xy ra cc sai st, thiu tnh chun xc lam tng khi lng cng vic
ca nhn vin k ton. Cng nh vy, vic chm cng cho lao ng va cng nhn
vin cng hoan toan th cng va do mt nhn vin thc hin ng thi gim st.
Vn bt kim nhim b vi phm nghim trng.
* V k ton chi ph sn xut chung:
Hot ng sn xut kinh doanh to ra sn phm din ra bn ngoai, cc sn
phm xy lp chu nh hng trc tip bi cc iu kin t nhin nn cc khon
thit hi pht sinh la khng th trnh khi. Bn cnh , do cc cng nhn thi cng
thu ngoai khng c kinh nghim nn trng hp lam sai thng s k thut phi
68
lam li vn xy ra. Cc thit hi trong thi cng xy lp khng c k ton cng ty

theo di c th ma ch yu giao hn cho k ton cng trnh m nhim. Hn na,
ti cng trnh nu pht sinh cc khon thit hi th c k ton tnh lun vao chi
ph sn xut chung ca cng trnh , ma khng tm hiu nguyn nhn ca cc
khon thit hi nay c bin php x l, lam tng khon mc chi ph sn xut
chung ca cc cng trnh tng ln ng k. Khi chi ph nay cha c duyt th li
c kt chuyn ngay vao gi vn cng trnh, lam gim li nhun.
Ngoai ra, khon mc chi ph sa cha ln khng c trch trc nn khi
my mc thit b cn sa cha ln th toan b chi ph sa cha c hch ton
vao chi ph s dng my cho cng trnh, hng mc cng trnh ang s dng my
mc . V vy, chi ph trong gi thanh nhng cng trnh, hng mc cng trnh
nay s tng ln, khng nhng th vi khon tin ln b ra cho sa cha my cng
nh hng khng nh n dng tin ca doanh nghip. iu nay lam cho vic phn
tch hiu qu sn xut kinh doanh ca tng cng trnh, hng mc cng trnh khng
c chnh xc.
* V h thng bo co:
Cng ty tin hanh theo di ni b nhng cha c bo co qun tr thng
nin. Khi cc nha qun tr cn s dng n phn tch, kim sot, qun l chi ph
th k ton mi tin hanh lp bo co. iu nay lam nh hng ti vic ra quyt
nh mt cch chnh xc, phu hp va kp thi vi tnh hnh thc t. Do , Cng ty
cn xem xt v vn nay.
* V vic lp d ton chi ph:
D ton cng trnh la bc kh quan trng, n gip cho cc nha qun l theo
di tt chi ph cng nh tin cng trnh. Nhn thc c tm quan trng ,
cng ty cng thc hin lp d ton theo quy nh ca nha nc u thu va cng
u t phn mm lp d ton hin hanh. Tuy nhin, nhng d ton cng trnh
ch yu da trn kinh nghim ngh nghip khng da trn mt c s khoa hc c
th. Cng ty c phn mm nhng cha ng dng cho cng trnh ca mnh. iu nay
69
mang tnh cht ch quan va cha ng nhiu ri ro s gy kh khn cho cng ty nu

c s c xy ra.
3.2. Gii php hon thin k ton chi ph sn xut v tnh gi thnh sn phm
ti cng ty
* V cng tc lun chuyn chng t :
Cng tc lun chuyn chng t ca Cng ty hin nay cn kh chm va hu
nh u dn ht vao cui thng hoc cui qu lam cng vic nhiu, b ng.
kp cho cng tc ghi nhn chi ph va khng b dn ng th K ton trng c th
yu cu cc phng ban trong cng ty chuyn chng t kp thi sau khi nghip v
pht sinh, cc i cng trnh s chuyn chng t vao ngay 15 va 30 hang thng. Yu
cu nhn vin nao thc hin nghip v nao th trc tip chuyn chng t cho phng
k ton, cc nhn vin gii trnh trc tip vi phng k ton, vic ghi nhn
cc nghip v pht sinh la hoan toan hp l. Yu cu th kho, k ton va ch
nhim cng trnh thc hin i chiu, kim k s lng nhp xut tn 2 ln trong
thng, sau lp bo co gi v vn phng Cng ty. Nh th, cc khon chi ph
NVL trc tip mi c hch ton chnh xc va khng xy ra tht thot ng tic.
* V cng tc k ton chi ph va tnh gi thanh SPXL
- K ton chi ph nguyn vt liu trc tip:
Vic tm ng mua sm NVL phi c thc hin khi y chng t gc
va s ph chun c bit lun lun bm st d ton; theo di chi tit ph liu thu hi
va tham mu vic s dng cc NVL - ph liu thu hi khi cng trnh hoan thanh;
thng xuyn nh gi, kim k va kim tra cht lng NVL trong khi chuyn giao;
trc khi a vao sn xut, xy lp; gim st cht ch tnh hnh ghi nhn vt t ti
i (thng qua yu cu lp cc bo co v tnh hnh s dng NVL, bin bn kim
k, bo co hang tn kho). ng thi, Cng ty cng nn quan tm ti vic bo
qun NVL ti cng trnh.
- K ton chi ph nhn cng trc tip :
m bo iu kin lao ng c th trong hp ng lao ng cng nh x l
tt khi c tai nn lao ng xy ra; gim st ngi lao ng hp l thng qua cng
70
tc chm cng m bo cht lng va tin lao ng, nn tch bch nhn vin
chm cng va nhn vin thanh ton lng; cc chnh sch khen thng, k lut cn
c ch khuyn khch ti a kh nng sng to, sng kin kinh nghim nhm
nng cao nng sut lao ng, tit kim chi ph ca ngi lao ng; p dng phn
mm va thit b in t trong cng tc chm cng va tnh lng thng m bo
cng bng, minh bch.
Trong Hp ng giao khon, Cng ty nn thm cc chnh sch, iu khon
i ng hp l v bo h lao ng, phng tin i li khuyn khch lao ng
lam vic hiu qu nng cao cht lng cng vic giao khon. Vi hp ng lao
ng, Cng ty nn b sung hoc nng cao chnh sch khen thng, chnh sch
lng tng ca thm gi gi chn nhng lao ng c trnh chuyn mn, c
kinh nghim lam vic. iu nay s gip gim bt chi ph tuyn dng va ao to cho
cng ty. Ngoai ra, Cng ty nn thng xuyn c nhng hot ng giao lu ngoai
gi gia cc nhn vin thc y s gn kt trong Cng ty.
- K ton chi ph s dng my thi cng
Kim k va kim tra my thi cng kp thi, nh k; cng tc ban giao my
thi cng ca Cng ty t Phng k thut va i thi cng phi r rang, y chng
t gc, trnh xung t trch nhim v sau. Bn cnh , k ton nn tm kim va
tham mu vi ban gim c vic thu mn cc my thi cng bn ngoai vi chi ph
thp nht va cht lng m bo; cc nh mc chi ph s dng my thi cng cn
xy dng bm st thc t thay i ca th trng va lun c cp nht li. K ton
nn trch trc chi ph sa cha ln gim thiu mc ti a nh hng tai chnh
ca cng ty.
- K ton chi ph sn xut chung
Tiu thc phn b ca cng ty phu hp vi tnh hnh hin ti, k ton nn
theo di cht ch c cp nht kp thi; cc khon chi phi m bo trong gii hn
nh mc, cc chng t cng nh c lnh o ph duytKhon bo hanh va
thit hi trong sn xut cng c quan tm ch ti cho phu hp vi cng trnh va
thit lp mi quan h v thng tin gia Cng ty va ch u t c gii php tt
71
nht gii quyt khi thit hi cng trnh xy ra.
Nu thit hi xy ra trong qu trnh thi cng cng trnh, Cng ty phi tm
hiu xem nguyn nhn gy ra thit hi la g. Nguyn nhn gy ra thit hi c th do

thin tai, ha hon; do li ca bn giao thu nh sa i thit k hoc thay i mt
b phn thit k ca cng trnh; hoc c th do bn thi cng gy ra li do t chc
sn xut khng hp l, ch o thi cng khng cht ch, sai phm k thut ca cng
nhn hoc do cc nguyn nhn khc t bn ngoai gy nn. Tuy thuc vao mc
thit hi va nguyn nhn gy ra thit hi c bin php x l thch hp. Cng ty
c th x l nh sau:
Nu thit hi do thin tai, ha hon gy ra th c xem nh khon thit hi
bt thng, ghi nhn vao chi ph bt thng (TK 811).
Nu khon thit hi c xc nh do bn giao thu gy ra th bn thi cng
khng phi chu trch nhim v phn thit hi, ghi nhn vao TK 131- Phi thu
khch hang : s thit hi phi thu ca ch u t.
Nu khon thit hi c xc nh do bn thi cng gy ra th x l nh sau :
Xc nh phn thit hi do c nhn gy ra, phi bi thng, ghi nhn vao TK
334 : tr vao lng ca cng nhn vin hoc TK 1388
Xc nh phn thit hi tnh vao chi ph bt thng , ghi nhn vao TK 811.
Nu trng hp thit hi cha xc nh c r nguyn nhn, ang ch x
l, k ton ghi nhn vao TK 138 (1381) Tai sn thiu ch x l.
Khi my mc thit b cn sa cha ln th toan b chi ph sa cha c
hch ton vao chi ph s dng my cho cng trnh, hng mc cng trnh ang s
dng my mc . V vy, chi ph trong gi thanh nhng cng trnh, hng mc
cng trnh nay s tng ln. Do , cng ty cn thc hin trch trc chi ph sa cha
ln gip cho vic tnh chi ph va phn tch hiu qu sn xut kinh doanh ca tng
cng trnh c chnh xc.
* V vic lp d ton chi ph
cng tc chi ph gi thanh t c mc ch tit kim, h gi thanh sn
phm xy lp th k ton nn ch trng n cng tc lp d ton chi ph mt cch
72
chi tit, c th. c thu sn phm ca cng ty t ra yu cu mi hng mc cng

trnh xy dng phi c d ton trc v chi ph trn c s em li cht lng sn
phm tt nht vi chi ph nh nht. Cng ty nn lp d ton hp l so vi thc tin
kt hp vi nh hng ca cc yu t khch quan lin quan ti qu trnh thc hin
d n, hng mc th mi c th pht huy tt chc nng cung cp thng tin hu ch
cho nha qun tr. Vic nay cn s phi hp cht ch gia cc phng ban. Phng K
hoch k thut hiu r quy trnh xy dng cng nh mc tiu hao nguyn vt liu,
cng c dng c, nhn cng Trong khi phng k ton c chuyn mn trong
linh vc lp d ton sao cho hp php, hp l, hp l va y . D ton c lp
s c ph duyt trc tip bi Ban gim c. D ton sau ph duyt ma Phng k
ton a ra s la c s c lc cung cp thng tin cho qun l sn xut va kim sot
chi ph sau nay. Da trn h thng d ton xy dng cho tng hng mc cng trnh
c th, Ban gim c s qun l vic thc hin d n, hng mc cng trnh ca cc
t i, phng ban c t c nh d ton, nh mc hay khng. T phn tch
nguyn nhn va tm ra bin php m bo cho d n, hng mc cng trnh din ra
ng k hoch, s dng hiu qu va hiu nng cc ngun lc. Hin nay, trn th
trng c phn mm lp d ton chi ph sn phm, Cng ty nn cn nhc vic
vn dng hiu qu ng dng cng ngh nay.
Ngoai ra, Cng ty cn lp Bo co qun tr. H thng bo co qun tr s
gip Ban Gim c kim sot va phn tch nhng thng tin v hot ng ca Cng
ty t nhiu ngun mt cch kh nhanh chng, chnh xc; t c th xy dng d
ton chi ph hp l va ra quyt nh phu hp vi tnh hnh thc t ca Cng ty.
Hy vng rng, trong thi gian ti, k ton chi ph sn xut va tnh gi thanh
sn phm ti Cng ty CPPT Phng Ty s lam tt hn na trch nhim ca mnh
gim thiu ti a chi ph nhm h gi thanh ma khng nh hng n cht lng
cng trnh, p ng nhu cu ca nhng ngi s dng va xa hn la gip Cng ty
thc hin c tn ch ring: nng cao cht lng i sng ngi lao ng, ng
gp vao s pht trin kinh t - x hi chung ca a phng va t nc.
73
KT LUN
Cng ty CPPT Phng Ty la mt doanh nghip c phn c quy m va va
nh, kinh doanh trong linh vc xy dng cc cng trnh dn dng va cng nghip la
ch yu trn a ban thanh ph Ha Ni. Khng ngng nng cao cht lng cng
trnh, h thp gi thanh ma vn m bo tin thi cng la ba yu cu to nn sc
mnh cnh tranh ca cc doanh nghip xy lp ni chung va Cng ty CPPT Phng
Ty ni ring. p ng yu cu thc t nay, cng tc k ton chi ph sn xut va
tnh gi thanh sn phm cn lam tt va tt hn na vai tr, nhim v ca mnh.
Qua qung thi gian thc tp ti Cng ty CPPT Phng Ty, em c c hi
tm hiu va lam quen vi b my k ton ca Cng ty. c bit, em c tm hiu
su vao phn hanh k ton chi ph sn xut va tnh gi thanh sn phm, nhn bit
thc t cng tc ghi s va hch ton t chi tit n tng hp cc nghip v kinh t
pht sinh. T nhn thc c tm quan trng ca k ton trong cng tc qun l,
tp hp, theo di chi ph cng nh tnh gi thanh sn phm hoan thanh. Ngoai vic
chp hanh ng va y cc quy nh, chnh sch, php lut kinh t ca nha nc,
em nhn thy cng tc k ton phn hanh nay ca Cng ty vn cn mt s tn ti
cn khc phc phc v tt cho nhu cu qun tr. T nhng tri nghim thc t va
hiu bit c nhn, em xin mnh dn xut mt s xut nh trn vi hy vng
rng cng tc k ton chi ph va tnh gi thanh sn phm ti Cng ty s c hoan
thin hn, ng gp tch cc hn vao s pht trin chung ca Cng ty.
Em xin cm n s gip va ch bo tn tnh ca cc anh cc ch tt c cc
phng ban, Ban gim c cng ty va c bit la cc anh ch Phng K ton. Cung
vi , em xin cm n thy gio PGS.TS Phm Quang thng xuyn gip va
tn tnh ch bo cho em trong sut qu trnh tm hiu thc t em hoan thanh
chuyn thc tp nay. Do thi gian va hiu bit cn hn ch, bai vit ca em s
khng trnh khi nhng thiu st. Em rt mong nhn c s gp va ng vin t
cc thy c, cc anh ch trong Cng ty cung cc bn em c th hoan thin bai vit
tt hn cng nh nng cao hiu bit thc t ca mnh.
Em xin chn thanh cm n!
74
DANH MC TI LIU THAM KHO

1. Gio trnh K ton tai chnh trong cc doanh nghip, NXB H Kinh t Quc
Dn, Tc gi: GS.TS ng Th Loan.
2. Gio trnh K ton Doanh nghip xy lp vag n v ch u t, NXB H Kinh
t TP H Ch Minh, Tc gi PGS.TS V Vn Nh.
3. Ch k ton doanh nghip
H thng tai khon k ton;
Bo co k ton, chng t va s k ton - Ban hanh theo quyt nh s

48/2006/Q/BTC ngay 14/09/2006 ca BTC, Nha xut bn Tai chnh, Ha
Ni (2006), B Tai chnh.
4. Cc s liu, tai liu ca Cng ty C Phn Pht Trin Phng Ty t nm 20112014.

5. Mt s trang website khc nh: webketoan.vn; danketoan.vn; ketoanthue.vn
75

Tieu Che Quan Li

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Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

CHNG 1: C IM SN PHM, T CHC SN XUT V QUN L

1.1. c im sn phm ca Cng ty.................................................................3

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh

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S 2.1. Quy trnh ghi s chi ph nguyn vt liu trc tip

S 2.2. Quy trnh ghi s chi ph nhn cng trc tip 38

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

Chuyn thc tp chuyn ngnh

SV: Hong Th Thy_CQ533747

GVHD: PGS.TS. Phm Quang

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

Chuyn thc tp chuyn ngnh

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ton chi ph sn xut va tnh gi thanh sn phm xy lp ti Cng ty C phn Pht

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

thut ring, c gi tr d ton ring va ti mt a im nht nh, ni sn xut ra

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

10/2013/TT-BXD ngay 25/07/2013 ca B Xy dng v quy nh chi tit m t s n i

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

Chuyn thc tp chuyn ngnh

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Giai on trong thi cng:

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

cng ty c thng nht lnh o v cng tc qun l kinh t theo m hnh tp

(Ngun : Phng Hanh chnh tng hp)

Ban ch nhim cng trnh: thay mt BG thc hin nhim v c giao:

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

Theo Wikipedia Bch khoa toan th

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

S 1.3. B my qun l ca Cng ty CPPT Phng Ty

Phng thi cng/

Trin khai thc hin/ Carry out on site

(Ngun : Phng hnh chnh tng hp)

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh

GVHD: PGS.TS. Phm Quang

SV: Hong Th Thy_CQ533747

Chuyn thc tp chuyn ngnh