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Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 2/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 1
Li m u
Nm 2003 c coi l mt nm khi sc ca hot ng xut khu Vit
Nam. ng gp vo thnh tu ln y c mt phn nh b ca Nh my Da
giy xut khu H Ni trc thuc Cng ty XNK Da giy Si Gn. t c
thnh tch y, vai tr ca phng k ton ti chnh l rt ln.
Qua thi gian hn 1 thng thc tp ti y, c s gip ca ban
lnh o Nh my c bit l c s gip tn tnh ca cc c ch trong
phng k ton ti chnh, em nm bt c phn no v kin thc hc trn
nh trng vi thc t p dng trong cc doanh nghip kinh doanh ni chung.
S gip ca ban lnh o nh trng cng vi s ging dy ca cc thy
c gio, s hng dn tn tnh ca ThS. H Th Ngc H v vi s n lc ca
bn thn, em hon thnh bo co thc tp. Bo co thc tp ngoi li m
u v kt lun cn gm 3 phn chnh :
Chng I : Tng quan v Nh my Da giy xut khu H Ni.
Chng II : T chc cng tc k ton ti Nh my Da giy xut
khu H Ni.
Chng III : Mt s kin xut nhm hon thin cng tc k
ton ti Nh my Da giy xut khu H Ni.
Do kh nng v trnh c hn, thi gian thc tp cn t nn Bo co
khng trnh khi nhng thiu st. V vy, em rt mong c s gp kp thi
ca cc thy c gio v cc c ch phng k ton ti chnh ca Nh my
Bo co c hon thin hn.
Em xin chn thnh cm n .
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 3/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 2
Chng I : tng quan v Nh my da giy xut khu H Ni.
I. Qu trnh hnh thnh v pht trin :
1.Vi nt c bn v Nh my:
Tn Ting Vit: Nh my Da giy xut khu H Ni.
Tn Ting Anh: THE HA NOI LEATHER PRODUCTS AND
FOOTWEAR EXPORT-IMPORT FACTORY, vit tt l:
LEAPROHAFA.
L mt n v thnh vin ca Cng ty XNK Da giy Si Gn.
Tr s giao dch: ng Lnh Nam, Qun Hong Mai, H Ni.
in thoi: 6440304.
Fax: 6440264.
Ti khon giao dch: 002.1.00.000222.0-Ngn hng Ngoi thng H
Ni.
2.Qu trnh hnh thnh v pht trin ca Nh my:
Nh my Da giy xut khu H Ni c thnh lp vo nm 1958 vi
tn ban u l X nghip giy da xut khu thuc Nh my tp phm trc
thuc B ngoi thng c chuyn sn xut cc loi giy da.
T nm 1958 n nm 1992 X nghip chuyn sn xut cc mt hng
v giy dp gia cng bng da v cc sn phm lm ra ch tiu th trong
nc v tiu th ni b v phc v cho quc phng.
Nm 1982 X nghip i tn l Nh my giy da xut khu H Ni trc
thuc Lin hip xut nhp khu giy da trc thuc B Cng nghip nh c
nay l B Cng nghip chuyn sn xut cc loi m giy xut khu v gng
tay bo h lao ng theo hip nh ngy 19/5 k kt vi Lin X v cc nc
ng u c. Trong nhng nm ny nh my thng xuyn l doanh nghip
Mua qung co
Giy vi thi trang n
TOMS Hot Summer
2014 GT005 l mu giy
vi rt thong mt khi
i.899,000 1,290,000
Giy vi thi trang n TOMS Hot
Summervatgia.com
in thoi-my tnh -
laptop-thoi trang- t -
xe my-a c -sim card
- linh kin
sn phm mi cp ...
knh ng tin min ph
phodangtin.com
Thay bn th hin tnh
yu vi ngi y, hon
ho vi vi b tnh
yu
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[HCM] B i tnh yu
cucre.vn
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 4/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 3
lm n c li c tn nhim vi th trng trong v ngoi nc v y cng
chnh l thi k thnh vng nht ca Nh my.
Sau ny khi ng u v Lin X xp , nhng hp ng theo hip
nh 19/5 b b d. Do Nh my gp nhiu kh khn, cng nhn hu nh
khng c vic lm v bin ch Nh my gim xung ch cn 300 cng nhn.
ng trc tnh hnh nm 1993 B Cng nghip nh quyt nh
st nhp Nh my giy da xut khu H Ni vi Cng ty XNK Da giy Si
Gn.
Cui nm 1996, lnh o Cng ty XNK Da giy Si Gn v Nh my
quyt nh chuyn hng cng ngh t sn xut giy da sang sn xut giy
vi vi phng chm: "Cht lng l sng cn, thi hn giao hng l quyt
nh". Nh my sn xut c giy vi cht lng cao. n qu 3 nm
1997 Nh my sn xut c loi giy ph hp vi th trng nc ngoi.
y cng l nm u tin sau nhiu nm ngh vic Nh my hot ng c
li gn 60 triu ng.
Song vi vic u t v m rng sn xut, Nh my cng i mi cng
tc qun l xy dng k hoch mt cch nhanh gn v c hiu qu. Do sn
phm lm ra t yu cu v cht lng nn n c cc th trng kh
tnh nh: Php, c, H Lan. .. v Nh my JFOOTTECH - Hng Kng
k hp ng tiu th sn phm 5 nm lin.
C th ni s hnh thnh v pht trin ca Nh my c nhiu thng
trm nhng cho n nay Nh my em li nhiu thnh tu ng k. C th
l nm 2002 tng sn phm ca Nh my tng 285,87% so vi nm 2001.
Kim ngch xut khu t: 1 218 000 USD v bo m thu nhp cho hn 500
lao ng, cn b cng nhn vin ton nh my. Nm 2004 Nh my s phn
u t ch tiu kinh t cao gp i nm trc ( nm 2003 ).
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 5/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 4
Mt s ch tiu c bn ca Nh my Da giy xut khu H Ni trong 3
nm qua:
Ch tiu VT 2000 2001 2002
Tng NVKD ng 3.719.572.000
Tng TSC ng 824.000.000
Tng TSL ng 2.895.572.000
- S CBCNV Ngi 594 555 535
- Thu nhp
BQ
/ngi/th
413.000
619.000
578.000
- Li nhun Tr 12 18 22
- Thu & cc
khon phi
np
Tr 25 22 12
Nh vy, tnh hnh ti chnh trong nhng nm gn y l kh kh quan.
Do , Nh my cn phi gi vng v pht huy.
3.Chc nng, nhim v ca Nh my:
Theo quyt nh s 821/Q-TCCB ca B trng B Cng nghip th
Nh my c chc nng, nhim v sau:
- Sn xut cc sn phm t da, gi da, vi, nha, cao su.
- Kinh doanh cc sn phm t da, gi da, vi, nha, cao su, nguyn ph liu
ngnh da giy v may mc.
- Kinh doanh du lch, khch sn, nh hng, XNK.
II . c im t chc sn xut v qun l
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 6/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 5
1. c im t chc sn xut
L mt doanh nghip chuyn sn xut giy vi theo quy trnh cng
ngh khp kn t khu a vt liu vo sn xut n khu cui cng to ra sn
phm hon chnh. Tnh cht sn xut ca cc loi hng trong Nh my l sn
xut lin tc, sn xut hng lot ln, chu k sn xut ngn. Nh my c b
tr nh sau:
Hai xng sn xut ( Hong Mai, Bc Ninh ), mi xng sn xut gm
bn phn xng :
- Phn xng chun b : Lun tip nhn nguyn liu vi cc loi vi may
giy, pha ct theo ng yu cu, quy cch mu m, chng loi. Sn phm ca
phn xng ny sau khi hon thnh c chuyn qua phn xng may.
- Phn xng may : Gm phn xng may 1 v phn xng may 2, hai phn
xng ny c nhim v lp rp, may cc chi tit thnh m giy ri chuyn
qua phn xng lp rp hon thin.
- Phn xng cao su : T cao su t nhin c to thnh tng khi, x l
bng ho cht, cn, p nh hnh to ra cc bn thnh phm nh : giy,
mt nguyt.... cung cp cho phn xng g rp hon thin.
- Phn xng g, thnh phm: Nhn bn thnh phm t phn xng may,
phn xng cao su sau g rp to thnh giy hon chnh.
mi quy trnh sn xut u c s kim tra, gim st ca cc phng
chc nng. Nhn chung, quy trnh cng ngh sn xut tng i n gin v
mt hng sn xut l giy vi. Cng vi cc thit b, nh xng, my mc
ngy cng c nng cao nn giy vi ca Nh my ang dn chim lnh th
trng trong v ngoi nc.
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 7/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 6
Tt c cc phn xng u chu s iu khin ca qun c phn
xng m ngi trc tip ch o l ph gim c k thut. 2. c im t chc b my qun l .
B my qun l ca Nh my c t chc theo m hnh trc tuyn
chc nng. Theo , lnh o cp trn khng ch bit giao nhim v, to mi
iu kin m cn phi chu trch nhim trc tip trc mi hot ng v mi
thnh bi ca cp di do mnh ph trch. Cc phng ban chc nng l tham
mu cho lnh o, c u quyn gii quyt nhng vn do mnh ph trch.
Nh , n iu kin khai thc trnh chuyn mn ca cc loi chuyn gia,
nng cao cht lng hiu qu qun l.
u im ca m hnh ny l: thc hin nghim tc ch mt th
trng theo nguyn tc tp trung dn ch, hiu lc ch huy mnh m, kp
thi; cht lng hiu qu ca cc quyt nh c m bo v nng cao. Lnh
do nh c cc phng ban m c iu kin tp trung sc lc v tr tu gii
quyt cc vn mang tm chin lc.
Theo m hnh ny, c cu b my qun l ca Nh my bao gm:
2.1. Ban gim c :
Gm mt gim c v hai ph gim c.
- 01 Gim c: l i din theo php nhn ca Nh my, l ngi c quyn
cao nht, chu trch nhim ton b trc Nh my.
- 02 Ph gim c: c vai tr nh nhau, gip vic cho gim c, gm:
01 Ph gim c kim iu hnh xng Tin Sn (Bc Ninh ).
01 Ph gim c kim iu hnh xng Lnh Nam ( Hong Mai ).
2.2. Cc phng chc nng :
Nh my gm 4 phng :
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 8/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 7
- Phng tng hp:
C nhim v b tr, sp xp lao ng trong Nh my v s lng, trnh
nhim v v ph trch cng tc tin lng, ch chnh sch Phng tng
hp ph trch cc b phn sau:
+ B phn nghip v:
. Ph trch v hnh chnh qun tr, qun l lu tr h s, cng vn i-n-vn
th.
. Ph trch tin lng; theo di tng, gim BHXH v lm th tc thanh ton
ngy cng ch ( m au, thai sn ) ca CBCNVC-L.
. Ph trch lu tr h s L-k HL, gii quyt cc ch chnh sch vi
ngi lao ng, tham mu sn xut lao ng.
. Ph trch cng tc y t, l tn, nh my vn phng.
+ B phn li xe:
. B phn li xe con: a n lnh o theo yu cu cng vic.
. B phn li xe ti: nhn, giao hng n ng a im.
+ B phn phc v v v sinh:
. Pht cm tra, tp v nh vn phng.
. V sinh cng nghip, un nc.
+ i bo v:
. Bo v ton b khu vc nh my.
. Kim tra giy t ca nhng ngi ra vo Nh my.
+ Vn phng QL iu hnh khu vc Tin Sn Bc Ninh.
. Qun l h s lao ng, tuyn dng, o to.
. Qun l sa cha XDCB v theo di cht lng cng trnh trong thi gian
bo hnh cng trnh.
. Qun l ton b h thng thit b in ng lc, cng tc c in ton khu
vc.
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 9/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 8
. Ph trch an ninh trt t, tuyn dng lao ng, quan h i ngoi, hnh
chnh vn phng.
. Hnh chnh qun tr, cng vn i n, vn th.
. Nhn vin y t, l tn, phc v hnh chnh.
- Phng k hoch sn xut kinh doanh :
C nhim v xy dng k hoch sn xut v k hoch tiu th sn phm
cho tng thi k. Phng k hoch gm hai b phn:
+ B phn k hoch nghip v:
. Lp k hoch sn xut cho tng thng, tng hp s lng vt t, lp k
hoch chun b sn xut tng thng.
. Ph trch kho tng, tiu th, tng hp k hoch, lp bo co nh k, quyt
ton vt t kinh doanh.
. Theo di tin sn xut, nh mc vt t, hng dn ng gi
. Cung cp vt t
. Qun l thit b tn ng
+ B phn k thut sn xut: Phi hp vi phng k hoch sn xut kinh
doanh xy dng nh mc v kinh t k thut trong sn xut, khc phc
nhng sai st v cng ngh v m bo cht lng sn phm, thit k mu
- Phng k ton ti chnh :
Cung cp thng tin v ti chnh, thc hin hch ton sn xut kinh doanh,
thanh quyt ton vi nh nc..
- Phng XNK :
Ph trch i ngoi, gip gim c tm kim v thc hin cc hp ng
ngoi thng, quyt ton vt t XNK.
(S t chc b my qun l Nh my Da giy xut khu H Ni)
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 10/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 9
3. c im quy trnh cng ngh sn xut sn phm.
Sn phm ca Nh my gm nhiu loi ( giy vi, dp i trong nh,giy
da,..) c kiu cch a dng, c nhng c tnh khc nhau v kch c, yu cu
k thut... nhng nhn chung cc sn phm cng c to ra trn mt quy
trnh sn xut, theo cng mt phng php cng ngh. C th tm tt quy
trnh cng ngh sn xut sn phm nh sau:
Ch bin cao su
X l cao su bng ho cht, cn, p ra
giy, mt nguyt
Cng on may
May hon chnh mi giy
Cng on bi
Pha ct, bi dn bt, phin vi
nhau, ct thnh mi giy
Nguyn vt liu
Cao su, vi bt, vi phin, ho
cht
Cng on g
Lng mi giy vo fon giy, qut keo vo , chn m
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 11/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 10
4. c im t chc cng tc k ton Nh my Da giy xut khu H
Ni:
B my k ton Nh my Da giy xut khu H Ni c t chc theo
hnh thc k ton tp trung v tin hnh cng tc hch ton k ton theo hnh
thc k ton Nht k chng t. Phng php k ton hng tn kho p dng
Nh my l phng php k khai thng xuyn. Nh my np thu theo
phng php khu tr.
4.1 T chc b my k ton:
B my k ton Nh my Da giy xut khu H Ni c t chc theo
hnh thc k ton tp trung. Theo hnh thc ny, n v chnh lp phng k
ton trung tm, cc n v ph thuc khng c t chc k ton ring m ch
b tr nhn vin hch ton lm nhim v hng dn hch ton ban u, thu
nhn v kim tra chng t ban u nh k ngn chuyn v phng k ton
trung tm kim tra v ghi s k ton.
C th, b my k ton Nh my c t chc nh sau:
Cng on hon thin
Lun giy giy, kim tra cht l-ng SP & ng gi
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 12/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 11
tng phn xng sn xut, Nh my khng b tr nhn vin k ton
m b tr th kho, nhn vin thng k phn xng m. Phng k ton ca Nh
my gm 4 ngi, thc hin cng vic phn loi, tng hp v x l chng t
theo yu cu ca cng tc k ton, c th :
1- K ton trng :
Chi trch nhim hng dn ch o, kim tra cng vic do cc nhn
vin k ton thc hin ng thi phi chu trch nhim trc gim c, cp
trn, nh nc v cc thng tin k ton cung cp.
2- K ton thanh ton; vt t, thu: 01 ngi.
+ theo di cc khon thanh ton, vn bng tin
+ xy dng k hoch ti chnh, gip lnh o qun l cht ch vic s dng
vn kinh doanh
+ lp Bo co lu chuyn tin t, cc bo co v n phi thu, phi tr.
+ theo di chi tit, tng hp tnh hnh nhp, xut, tn kho tng loi vt t .
+ theo di cc khon thu.
3- K ton tp hp chi ph sn xut, tnh gi thnh, k ton thnh phm tiu
th; k ton ch & th qu : 01 ngi.
+ tp hp chi ph sn xut pht sinh tnh gi thnh tng loi sn phm, tng
nhm sn phm, theo di tnh hnh nhp xut thnh phm
+ theo di tiu th thnh phm, thanh ton cng n vi khch hng, ngoi ra
cn kim nhim vic theo di bn thnh phm, nh gi sn phm d dang
hng thng.
+ Lp cc bo co mi b v doanh thu bn hng, chi ph bn hng, thnh
phm tn kho
+ k ton ch : tnh lng thi gian ( CBCNV ) v lng thnh phm ( L
), tnh v trch cc khon theo lng, theo di tnh hnh thanh ton tin lng,
thng, ph cp, tr cp cho ngi lao ng
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 13/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 12
+ K ton vin ny cn kim th qu. Vic kim nhim ny l khng ng so
vi quy nh hin hnh. Kin ngh s c trnh by phn sau.
4- K ton T XDCB, TSC, k ton tng hp ; 01ngi.
+ theo di tnh hnh tng gim TSC, lp Bng tnh khu hao v trch np
khu hao TSC hng thng
+ Cung cp s liu thng k v TSC
+ Lp cc bo co mi b v tnh hnh tng gim TSC
+ ghi chp k ton cc nghip v v hot ng ti chnh, hot ng khc,
ngun vn ch s hu
tin hnh cc nghip v ni sinh m cc b phn k ton cha lm c th
kho s cui k.
+ kim tra tnh chnh xc ca vic ghi s k ton.
+ Lp Bng cn i k ton v Bo co kt qu kinh doanh.
+ Gip k ton trng lp Thuyt minh bo co ti chnh.
B my k ton Nh my hin nay c th hin qua s sau:
K ton
trng
KT thanh ton, vt t,
k ton thu.
KT T
XDCB,
TSC, k ton
tng hp.
KT tp hp
CPSX, theo
di bn thnh phm,
tnh Z tiu th thnh
phm; k
ton ch
& th qu.
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 14/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 13
(B my k ton Nh my Da giy xut khu H Ni )
4.2 T chc h thng ho v x l thng tin k ton:
a, Cc chng t s dng:
V c bn cc chng t m Nh my s dng u theo quy nh, nhng
chng t do Nh my t thit k u c c quan qun l chp nhn, bao
gm: Giy bo C, giy bo N ca ngn hng, phiu thu, phiu chi tin mt,
ho n bn hng, phiu nhp hng bn b tr li, phiu nhp mua hng, phiu
xut khu, ho n mua hng, phiu xut khu, phiu thanh ton tm ng
b, Ti khon s dng:
h thng ho v x l thng tin k ton, Nh my s dng cc TK
sau: 111, 112, 113, 121, 128, 129, 131, 133, 136, 138, 139, 141, 142, 144,
151, 152, 153, 154, 155, 156, 157, 159, 211, 212, 214, 221, 222, 241, 242,
244, 311, 315, 331, 333, 334, 335, 336, 338, 341, 342, 344, 411, 412, 413,
414, 415, 416, 421, 431, 441, 451, 466, 511, 521, 531, 532, 621, 622, 627,
632, 635, 641, 642, 711, 811, 001, 002, 003, 004, 007, 008, 009. Hin ti Nh
my vn s dng TK 721, 821 l cha ng quy nh. Kin ngh s c trnh
by phn sau.
Do c th SXKD, Nh my c s dng cc TK cp 2, 3, 4 nh: 1111,
1112, 1421, 1422, 1521, 1522, 1525, 1528, 1532, 1533, 1534, 1541, 1542,
154021, 154202, 154208, 154209,6211, 6212, .
Cc TK Nh my khng s dng:
TK 213: do Nh my khng qun l v s dng TSC VH.
TK 611, 631: do Nh my p dng k ton HTK theo phng php k
khai thng xuyn
TK 623: do Nh my khng phi l n v xy lp.
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 15/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 14
TK 512: do Nh my khng bn hng ni b.
c, Bo co ti chnh:
Bo co ti chnh m Nh my lp theo quy nh ca B Ti chnh gm
04 Bo co:
- Bng cn i k ton.
- Bo co kt qu kinh doanh.
- Bo co lu chuyn tin t.
- Thuyt minh bo co ti chnh.
Ngoi cc bo co trn, theo yu cu qun l ni b, Nh my cn s
dng cc bo co t thit k nh:
- Bo co hng xut
- Bo co hng tn kho.
- Bo co bn hng.
- Bo co v TSC.
- Bo co qun tr v cng n phi tr
d, Hnh thc k ton:
Hnh thc k ton c s dng Nh my l hnh thc Nht k -
Chng t.
Theo hnh thc ny, cc s k ton Nh my bao gm:
- S tng hp:.
+ S Nht k - Chng t v cc Bng k, Bng phn b, s chi tit phc v
cho vic ghi Nht k Chng t; bao gm:
. Nht k - Chng t s1, 2, 4, 5, 7, 8, 9, 10.
. Bng k s 1, 2, 3, 4, 8, 9, 10, 11.
+ S Ci: l s k ton tng hp dng h thng ho thng tin theo cc ch
tiu kinh t ti chnh phn nh cc TK cp 1, bao gm: S Ci TK111, 112,
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 16/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 15
113, 121, 128, 129, 131, 133, 136, 138, 139, 141, 142, 144, 151, 152, 153,
154, 155, 156, .
- S chi tit: c m cho tt c cc TK cp 1 cn m chi tit theo yu cu
QL Nh my.VD nh : S chi tit TK 131, 141, 152, 153, 154, 211, 621,
627, 331, ..
T nm 2003 do p dng phn mm k ton Fast Accounting, cng
vic ghi chp k ton Nh my tr nn n gin hn. y l mt s c gng
rt ln ca Nh my nhm: gim chi ph v thi gian, tin bc, con
ngiV trn ht, l biu hin hng i ng n ca Nh my : p
dng tin b ca khoa hc k thut vo sn xut, trnh tt hu.
S minh ho trnh t h thng ho thng tin k ton :
chng II : T chc cng tc k ton ti Nh my da giy xut khu H Ni .
I. K ton vt t, ti sn c nh :
1. K ton nguyn vt liu.
Ngoi vic qun l vt liu qua s sch k ton nhn vin k ton cn
phn nh y , chnh xc, kp thi s lng v gi tr nguyn vt liu xut
kho, kim tra tnh hnh chp hnh cc nh mc tiu hao nguyn vt liu,
phn b hp l gi tr nguyn vt liu, phn nh chnh xc s lng v gi tr
nguyn vt liu tn kho, pht hin kp thi nguyn vt liu thiu, tha,
ng, km phm cht ....
Nh my khi xut vt t cho sn xut th xut loi vt t no, s
lng bao nhiu u theo di trn th kho, k ton cn c vo phiu xut v
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 17/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 16
th kho tin hnh tng hp, phn loi theo tng loi nguyn vt liu, tng i
tng tp hp chi ph sn xut. Phng php k ton HTK Nh my l
phng php k khai thng xuyn. tnh tr gi vn ca hng xut kho, k
ton s dng phng php bnh qun gia quyn. Khi xut kho, k ton ghi:
N TK 621,627,641,642
C TK 152
2. K ton ti sn c nh .
Ti sn c nh ca Nh my c k ton ghi chp, tng hp phn nh
chnh xc, kp thi v s lng, gi tr, tnh hnh tng gim v hin trng ti
sn c nh trong phm vi ton n v cng nh ti tng b phn s dng ti
sn c nh, to iu kin cung cp thng tin kim tra gim st, bo dng
v c k hoch u t i mi ti sn c nh.
Nh my p dng phng php khu hao ng thng
K ton cn c vo t l trch khu hao ca tng loi ti sn v hnh
thc s dng TSC cho sn xut xc nh mc khu hao c bn trong
thng ph hp vi Quy nh ca B Ti chnh. Mt s nghip v k ton ch
yu:
- Khi mua TSC, k ton ghi:
A,
N TK 211
N TK 133
C TK 111,112,341
B,
N TK 441,414,431
C TK 411
- Phn nh gi tr hao mn ca TSC dng cho SX
N TK 627
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 18/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 17
C TK 214
II. K ton thanh ton :
K ton thanh ton c nhim v theo di cc khon thanh ton ca Nh
my. K ton tin mt hng ngy phn nh tnh hnh thu chi v tn qu tin,
gim c tnh hnh chp hnh nh mc tn qu tin mt, thng xuyn i
chiu tin mt tn qu thc t vi s sch, pht hin v x l kp thi cc sai
st trong vic qun l v s dng tin mt.
Phn nh tnh hnh tng gim v s d tin gi ngn hng hng ngy,
gim c vic chp hnh vic thnh ton khng dng tin mt.
Phn nh cc khon tin ang chuyn, kp thi pht hin nguyn nhn
lm cho tin ang chuyn b ch tc Nh my c bin php thch hp, gii
phng nhanh tin ang chuyn.
Khi c nghip v pht sinh lin quan n tin, c bit nghip v tm
ng tin l nghip v thng hay c Nh my : ngi nhn tin n gp k
ton thanh ton lp phiu sau chuyn cho k ton trng, k ton trng
k duyt v chuyn cho gim c k. Cc giy t lin quan n tin c b
phn lu v bo qun cn thn. Mt s nghip v k ton ch yu:
- Xut tin mt mua NVL
N TK 152
C TK 111
- Tm ng cho CBCNV-L:
N TK 141
C TK 111
IIi. K ton tin lng.
K ton tin lng c nhim v tnh lng thi gian v lng thnh
phm, theo di tng giai on sn xut.
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 19/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 18
Cng vic ca k ton tin lng l ghi chp, phn nh, tng hp s
liu v s lng lao ng, thi gian, kt qu lao ng, tnh lng v trch cc
khon theo lng, phn b chi ph lao ng theo ng i tng s dng lao
ng. Theo di tnh hnh thanh ton tin lng, tin thng, cc khon ph
cp, tr cp cho ngi lao ng. Lp cc bo co v lao ng, tin lng phc
cho cng tc qun l nh nc v qun l doanh nghip. Mt s nghip v k
ton ch yu:
- Tin lng v cc khon trch theo lng phi tr cho CBCNV-L:
N TK 622,641,642
C TK 334,338
- Thanh ton lng:
N TK 334
C TK 111
IV.k ton theo di bn thnh phm.
C nhim v theo di kho bn thnh phm, nh gi sn phm d dang
hng thng. Trong qu trnh sn xut c nhng sn phm hon thnh, c
bn thnh phm, c sn phm d dang v c c sn phm hng. Trong sn
phm d dang c c bit quan tm v n lin quan n qu trnh sn xut
ca thng sau.
K ton cn c vo nh mc tiu hao cho cc khu, cc bc, cc cng
vic trong qu trnh ch to sn phm xc nh gi tr sn phm d dang.
V. K ton tp hp chi ph sn xut, tnh gi thnh, k ton thnh phm
tiu th.
1.Chng t ban u s dng :
Chng t ban u s dng trong vic hch ton v tnh gi thnh sn
phm l cc bng phn b :
- Bng phn b tin lng v bo him x hi.
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 20/35
Bo co thc tp Nguyn Th Thu Lp
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Khoa K ton Kim ton 19
- Bng phn b nguyn vt liu .
- Bng tnh v phn b khu hao TSC.
- Bng phn b chi ph sn xut chung.
2. i tng hch ton chi ph sn xut ti Nh my da giy xut khu H
Ni.
i tng tp hp chi ph sn xut Nh my c xc nh theo tng
m hng.
3. Phng php k ton tp hp chi ph sn xut ti Nh my da giy xut
khu H Ni.
3.1. Phng php k ton nguyn vt liu.
K ton s dng phng php bnh qun gia quyn phn nh gi tr
vt liu xut kho.
3.2. Hch ton chi ph nhn cng trc tip:
Chi ph nhn cng trc tip bao gm:
- Tin lng ca cng nhn sn xut v s lao ng gin tip cc phn
xng
- Tin BHXH (15% lng c bn), tin KPC (2% lng thc t) cho tng
s cng nhn sn xut v s lao ng gin tip cc phn xng
Tin lng cng nhn sn xutc tnh theo sn phm. B phn t chc lao
ng tin lng cn c vo bo co sn lng sn phm hon thnh, bng
chm cng, bng thanh ton tin lng v BHXH ngoi tin lng th cng
nhn cn c hng cc khon tr cp phc li x hi nh BHYT, BHXH
hch ton chi ph nhn cng trc tip Nh my s dng TK 622 Chi ph
nhn cng trc tip & c chi tit theo tng m hng.
3.3. Hch ton chi ph sn xut chung
Chi ph sn xut chung l nhng chi ph chi ra trong phm vi phn
xng sn xut (tr chi ph nguyn vt liu trc tip v chi ph nhn cng trc
tip). Thuc loi chi ph ny bao gm:
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 21/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 20
Chi ph vt liu, cng c, dng c
- Chi ph khu hao TSC
- Chi ph dch v mua ngoi
- Chi ph khc bng tin
tp hp chi ph sn xut chung trong Nh my, k ton s dng TK
627 - Chi ph sn xut chung & c chi tit thnh cc khon mc (theo
quy nh ca B Ti chnh ).
3.4. Tng hp chi ph sn xut:
Cc chi ph thc t pht sinh trong thng c tp hp trn cc TK 621,
622 v c theo di chi tit theo tng m hng trong bng tng hp chi ph
sn xut kinh doanh. Mi m hng c ghi vo mt dng trong s. i vi
chi ph sn xut chung c tp hp trn TK 627, cui thng mi cn c vo
phn b cho tng m hng.
Nh vy, n cui thng k ton tin hnh kt chuyn v phn b cc
chi ph tp hp trn TK 621, TK 622, TK 627 sang bn N TK 154 phc
v cho vic tnh gi thnh ca tng thng.
N TK 154
C TK 621,622,627
4.Tnh gi thnh sn phm
4.1. i tng tnh gi thnh:
i tng tnh gi thnh l cc sn phm cui cng ca qu trnh sn
xut. l cc sn phm ca tng m hng nh giy m 945, 939, 880,.
n v tnh gi thnh l i. y l n v tnh ph hp vi tnh cht
ca ngnh giy. Cn c vo c im sn xut v tnh hnh c th ca Nh
my. K tnh gi thnh thng l theo thng v tnh chung cho cc m hng
thc hin trong thng.
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 22/35
Bo co thc tp Nguyn Th Thu Lp
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Khoa K ton Kim ton 21
4.2. Phng php tnh gi thnh sn phm:
Phng php tnh gi thnh sn phm l phng php s dng s liu
chi ph sn xut tp hp trong k tnh ton tng gi thnh v gi thnh
n v sn phm. Do vy, ph hp vi i tng v phng php tp hp
chi ph nn phng php tnh gi thnh ti Nh my l phng php trc tip
( Cn gi l phng php gin n ).
Khi n t hng trong mt thng tc l quy nh cc m hng trong
thng hon thnh, k ton tin hnh xc nh tng gi thnh ca tng m hng
v gi thnh sn phm n v ca cc m hng .
Gi thnh n v sn
phm ca tng m hng =
Tng gi thnh sn xut ca tng m hng
S lng sn phm ca m hng
5.K ton tiu th thnh phm:
K ton phn nh kp thi,y tnh hnh xut, nhp,thnh phm,
hng ho v s lng, chng loi, gi tr; gi vn hng bn, doanh thu, cc
khon thu phi np; cung cp thng tin ( bo co ) v thnh phm tiu th v
kt qu tiu th cho lnh o lm c s ra cc quyt nh v tiu th, sn xut.
Mt s nghip v k ton ch yu:
- Tiu th trc tip
A, N TK 632
C TK 155
B, N TK 111, 112, 131
C TK 511
C TK 333
- Trng hp hng bn b tr li:
A, N TK 155
C TK 632
B, N TK 511
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 23/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 22
N TK 333
C TK 111, 112, 131
Chng III: Mt s kin xut nhm hon thin cng tc k ton ti Nh
my Da giy xut khu H Ni.
Nh my da giy xut khu H Ni v ang gt hi c nhiu
thnh cng trong sn xut kinh doanh. Nhng trong nn kinh t th trng,
Nh my khng th trnh khi nhng kh khn nht nh do nhng yu t
khch quan v ch quan to ra. Sau mt thi gian thc tp ti Nh my, c
tip xc vi thc t cng tc hch ton k ton trong Nh my, em nm bt
c mt s c im v t chc, qun l c bit l v b my k ton Nh
my.
I.V mt u im:
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 24/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 23
Qua qu trnh hnh thnh v pht trin, Nh my c bc chuyn
mnh ng k t tnh trng thng xuyn phi ng ca, Nh my i vo
sn xut v ngy cng hot ng c hiu qu. chnh l s phn u n lc
ca ton th cn b cng nhn vin trong ton Nh my. Hin nay b phn
sn xut v b phn qun l c s sa i, hon thin c v cch thc ln
cht lng hot ng.
Cc phng chc nng ca Nh my c t chc sp xp li cho ph
hp vi quy m v tnh hnh thc t nhm phc v sn xut kinh doanh mang
li hiu qu ngy cng cao. Song song vi qu trnh chuyn i y, h thng
cng tc k ton ti chnh ca Nh my khng ngng c bin i c v c
cu ln phng php hch ton iu c th hin qua 04 u im sau:
1: Nhn thc c tm quan trng ca vic p dng tin b ca cng ngh
my tnh vo cng tc k ton, nm 2003 Nh my s dng phn mm k
ton Fast Accounting thay th cho vic ghi chp k ton th cng. B my k
ton tng i hon chnh, gn nh vi i ng nhn vin c trnh chuyn
mn cao nm vng ch , chnh sch. Vic phn cng trch nhim gia cc
k ton phn hnh l hp l vi chc nng v trnh ca mi ngi. Nh
vy, mi chi ph pht sinh c tnh ton, phn tch phc v cho cng tc
k ton kp thi nhm cung cp thng tin cho cc nh qun l. Cc k ton
bit vn dng l lun vo thc tin ca Nh my mt cch ph hp.
2: V h thng s k ton, hin nay Nh my ang s dng h thng s y
theo quy nh ca ch k ton Vit Nam v m bo ph hp vi hot
ng ca Nh my, to mi lin h mt thit vi nhau gia cc b phn trong
ton h thng k ton. Cc mu s c thit k r rng, d ghi chp, d theo
di. Cng vi vic s dng phn mm k ton nn gia cc s, bo co khng
xy ra bt k sai st chnh lch no. Mi sai st chnh lch ch xy ra khi k
ton vin nhp d liu sai. Ngoi ra t chc lun chuyn chng t, theo trnh
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 25/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 24
t quy nh phng k ton cng gp phn to iu kin cho hch ton sn
xut.
3: V t chc hch ton chi ph v tnh gi thnh sn phm, Nh my xc
nh i tng tp hp chi ph theo tng m hng l chnh xc v tin li
trong hch ton. i tng tnh gi thnh c xc nh l tng sn phm ca
mi m hng trong n t hng l hp l. Ngoi ra, vic p dng hnh thc
tr lng theo sn phm hon thnh t cht lng quy nh i vi cc b
phn sn xut ti Nh my m bo c thu nhp ca ngi lao ng,
gp phn khuyn khch tinh thn lao ng, thc tit kim trong sn xut,
gn trch nhim ca ngi lao ng vi kt qu hot ng sn xut ca tng
b phn.
4: Mc d Nh my l mt n v trc thuc v hch ton ph thuc nhng
Nh my li c mt b my k ton hon chnh v p dng hnh thc t chc
k ton tp trung. Vic p dng hnh thc ny c rt nhiu thun li cho vic
thc hin, kim tra, gim st ti ch ca k ton, phc v tt cng tc qun l.
Trong qu trnh hot ng kinh doanh, Nh my v ang p dng hnh
thc k ton Nht k chng t, y l hnh thc ph hp vi qui m v chc
nng m n m nhim.
Bn cnh nhng u im ln nu trn, Nh my cn c nhng tn ti cn gii
quyt sau:
II. Mt s tn ti:
1. Tn ti v mt qun l:
1.1. Tn ti trong qun l v s dng lao ng:
Sn xut mun t hiu qu cao i hi doanh nghip phi c i ng
nhng ngi qun l gii, cng nhn sn xut c kinh nghim, hiu bit v
tay ngh cao. Trn thc t Nh my lc lng lao ng di do v s lng
song cht lng cha m bo yu cu s dng lao ng trong qu trnh hi
nhp hin nay. Lao ng qun l mi phn xng c trnh i hc,
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 26/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 25
Trung cp cn t, nhn cng trc tip sn xut hu ht cha qua trng lp
o to hoc ch c bng trung hc thm ch cn khng c bng g. Bn cnh
vic phn cng lao ng cha hp l gia cc phn xng cng lm nh
hng n kt qu lao ng.
T cc vn trn dn n khu sn xut khng c qun l tt, tnh
trng va tha va thiu lao ng thng xuyn xy ra, my mc thit b
cha c s dng ht cng sut v tt yu dn n nng sut lao ng khng
cao. Mt khc chi ph nhn cng l mt trong ba khon mc to nn gi thnh
sn phm v vy vic phn cng, qun l, s dng lao ng cha tt lm
tng khon mc chi ph ny, mc tiu h gi thnh sn phm s khng th
thc hin c Nh my.
1. 2. Tn ti v s lng v cht lng my mc thit b hin c:
Trong my nm tr li y mc d Nh my mua sm thm mt s
trang thit b song hu ht cc trang thit b l c v t sut u t ti sn c
nh l qu nh, t l hao mn ngy cng cao. V vy, trong thi i khoa hc
cng ngh pht trin hin nay sn phm c sc cnh tranh v hi nhp cc
th trng ln th Nh my cn phi quan tm hn na v u t v i mi
TSC n v mnh, t nng cao nng sut v c bin php nhm ti
thiu ho chi ph, ti a ho li nhun.
2. Tn ti trong lnh vc hch ton:
2.1. Tn ti trong hch ton v phn b chi ph nhn cng:
Mt nhc im trong vic hch ton chi ph nhn cng trc tip l
vic hch ton chi ph lng cng nhn qun l phn xng vo TK 622 l
cha tho ng v cha ng vi ch hin hnh. Hin nay cc khon chi
ph ny phi c hch ton vo TK 627.
2.2 Tn ti trong vn lp phiu tnh gi thnh:
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 27/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 26
Trn phiu tnh gi thnh sn phm, k ton khng ghi chi tit chi ph
theo khon mc. iu ny khng th cung cp thng tin mt cch chnh xc
v vai tr v cng dng ca tng khon mc chi ph trong qu trnh sn xut
sn phm ti n v.
Trn y l mt s vn cn gii quyt Nh my. Trong phm vi
cho php em xin a ra mt s kin ngh sau:
III. Mt s phng hng nhm hon thin t chc hch ton, qun l
chi ph sn xut v gi thnh sn phm ti Nh my giy da H Ni
1.V tng cng qun l v s dng lao ng Nh my.
Cn coi trng hn na cng tc o to lao ng Tu thuc vo tng
i tng m Nh my c th p dng phng php o to ti ch hay o
to ngoi Nh my sao cho hiu qu nht. Bn cnh Nh my cn phn
cng li lao ng cc phn xng v s hp l gia khi lng cng vic v
lao ng cn thit s gip sn phm ca Nh my t c ch tiu v cht
lng, mu m, chng loi v h gi thnh sn phm.
2. V u t v s dng c hiu qu TSC, thit b sn xut.
Nh my cn c k hoch u t trang b mi TSC hng nm ph hp
vi qui m v nhim v sn xut ca doanh nghip mnh, thanh l nhng my
mc thit b lc hu, ht khu hao hay s dng khng c hiu qu. Bn
cnh , cn c chnh sch iu tit gia cc qu v u tin c bit cho vic
s dng qu u t TSC.
Vic u t TSC phi quan tm n kh nng s dng my mc,
thit b ca lc lng lao ng trnh s lng ph trong vic tn dng nng lc
sn c ca Nh my.
3.V hch ton thit hi sn phm hng:
Bo co thc tp ti Nh my
Da giy xut khu H Ni
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 28/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 27
Hin nay, ti Nh my cc sn phm hng u khng c theo di
ring m ton b chi ph v sn phm hng cho thnh phm gnh chu.
Mc d s lng sn phm hng trong Nh my l khng nhiu nhng iu
s lm cho gi thnh sn phm tng ln mt cch gi to mt khc cha
khuyn khch v rng buc ngi lao ng quan tm n cht lng sn
phm.
Theo em, khon chi ph thit hi ny nn theo di trn mt th hch
ton ring. Cc khon thit hi sau khi tr i phn ph liu thu hi, s tin bi
thng s c tnh vo chi ph bt thng.
4. V vic lp phiu tnh gi thnh :
Trn phiu tnh gi thnh sn phm, k ton phI ghi chi tit chi ph
theo khon mc c th cung cp thng tin mt cch chnh xc v chi ph
trong qu trnh sn xut sn phm ti n v.
5.V vic phn cng lao ng k ton:
Nh my b tr 01 nhn vin k ton kim th qu l cha ng so vi
ch quy nh. Do , Nh my cn phi b tr thm 01 th qu.
6.V vic s dng ti khon:
Hin nay, Nh my cha tin hnh b sung ti khon 515. Trong khi
Nh my b sung TK 635 vo h thng TK s dng nhng Nh my vn
TK 711, 811 v vn s dng TK 721, 821. Do , ph hp vi quy nh
hin hnh, Nh my cn phi loi b hai TK ny ra khi h thng TK ca Nh
my
Mt s TK cp 2 s dng Nh my c tn gi khng theo nh quy
nh. V d nh: TK 1521: Nguyn liu, vt liu chnh.
TK 1522: Cao su ho cht.
TK 1525: Bao b ng gi.
Da giy xut khu H Ni
li m u nm 2003 c coi l mt
nm khi sc ca hot ng xut khu
vit nam. ng gp vo thnh tu ln y
c mt phn nh b ca nh my da giy
xut kh+ Xem thm
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Ngy to: 09/01/2012
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Bo co thc tp ti nh my
sn xut giy da xut khu h
...
Bo co thc tp ti nh my
giy da xut khu
Bo co thc tp tng hp ti
cng ty c phn da giy xut
...
Thc tp tng hp nh my da
giy xut khu h ni
Thc tp tng hp v nh my
da giy xut khu h ni- phn
...
Xem thm: Bo co thc tp ti
Nh my Da giy xut khu H Ni
Ti liu lin quan
Dow nload Lin kt Nhng 33 /33 00Like
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Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 29/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 28
Do vy, Nh my cn phi sa li tn gi ca cc TK ny.
7.V vic ghi s:
Hin nay, s liu trn bng phn b khng c chi tit theo m hng
m li chi tit mt loi s ci v vy s liu c ghi rm r v khi lng
s ln. Theo em, nn chi tit theo tng m hng trn cc Bng phn b tin
cho vic i chiu v kim tra s liu.
8.V phng php khu hao TSC:
Phng php ny nu p dng trong trng hp Nh my sn xut sn
phm vi s lng t th gi thnh sn phm s cao.Do li nhun gim. V
vy, theo em m bo h gi thnh, c c li nhun nh mong mun,
Nh my nn p dng phng php khu hao TSC theo s lng sn phm
sn xut ra.
Trn y l mt s kin m c nhn em nhn thy v mnh dn a ra
kin ca minh v bo co thc tp ny.
Ngoi ra cn c nhng u im v tn ti Nh my m vi mt sinh
vin nm th 4 em cha th nhn thc ht c
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 30/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 29
Gim c
PG
PG
P.tng
hp
P.k
ton ti
chnh
P.k
hoch
SXKD
P.
XNK
VPQL iu
hnh KV
Tin Sn
Bp nghip
v
Bp.phc
v & v
sinh
Bp.
li
xe
Xng
SX 2 (Bc
Ninh )
Xng
SX 1 (
Hong
Mai )
Bp k hoch
nghip v
Bp k thut SX
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 31/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 30
Ghi hng ngy
Chng t gc hoc Bng tng hp chng t gc cng loi
Chng t m ho nhp d liu vo my
H thng ho thng
tin theo cc ch tiu KTTC phn nh
TK cp 1
In S Ci
Bng Cn i ti
khon th
Bng Cn i ti khon hon chnh
H thng ho thng
tin theo trt t thi gian pht sinh
In Nht k
H thng ho thng
tin theo cc ch tiu KTTC c th theo
yu cu QL ni b.
Bng tng hp chi tit theo tng TK cp
1 c m chi tit
Bng Cn i k ton v cc Bo co ti chnh khc
Chng t k ton v cc nghp v ni
sinh khi s l thng
tin k ton.
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 32/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 31
Ghi cui thng
KT LUN
Tri qua hn 40 nm hnh thnh v pht trin, Nh my Da giy xut
khu H Ni v ang c nhng bc chuyn mnh ng k ph hp
vi iu kin mi. Trong iu kin , cng tc k ton ti Nh my ng
mt vai tr quan trng.
Trong thi gian thc tp ti Nh my, em thy cng tc hch ton k
ton y p ng mt cch tng i yu cu hin nay ca cng tc
qun l doanh nghip. Nh my l mt doanh nghip sn xut c quy m
nn cng tc hch ton l khu quan trng cn thng xuyn c s lin h,
b xung qua li gia l lun vi thc tin.
nng cao nhn thc v l lun v hon thin l lun ca mnh qua
thc tin, em tm hiu v xut mt s bin php nhm hon thin cng
tc k ton ca n v, em hy vng nhng kin ny l hu ch v c tnh
kh thi. Qua gp phn hon thin v pht huy cao nht hiu qu ca k
ton i vi vic qun l doanh nghip trong sn xut v kinh doanh.
Mt ln na em xin chn thnh cm n s ch bo nhit tnh ca cc
cn b trong Nh my c bit l c Sn, ch Thm, ... phng k ton ti
chnh trong sut qu trnh thc tp.
Em xin by t lng bit n su sc vi ThS. H Th Ngc H
hng dn em hon thnh bo co ny.
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 33/35
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 32
MC LC
Li m u ..................................................................................................
Chng I : Tng quan v Nh my da giy xut khu H
Ni..2
I. Qu trnh hnh thnh v pht trin :2
1.Vi nt c bn v nh my...2 2. Qu trnh hnh thnh v pht trin 2
3. Chc nng v nhim v ca nh my4 .............................................. 4
II . c im t chc sn xut v qun l4 ............................................ 4
1. c im t chc sn xut4 ........................................................... 4
2. c im t chc b my qun l .5 .............................................. 5
2.1 Ban gim c :6 ....................................................................... 6
2.2. Cc phng chc nng:6 ........................................................... 6
3. c im quy trnh cng ngh sn xut sn phm.9 ..................... 9
4. c im t chc cng tc k ton9 ............................................. 9
4.1. T chc b my k ton.10.
4.2 T chc h thng ho v x l thng tin k ton.12
chng II : T chc cng tc k ton ti Nh my da giy xut khu H
Ni15 ........................................................................................................ 15
I. K ton vt t, ti sn c nh :15 ................................................ 15
1. K ton nguyn vt liu.15 .......................................................... 15
2. K ton ti sn c nh .15 ........................................................... 15
II. K ton thanh ton16 .................................................................... 16
III. K ton tin lng:..17
IV. K ton bn thnh phm.17........................................................ 17
V. K ton tp hp chi ph sn xut, tnh gi thnh, k ton thnh
phm tiu th.18 ................................................................................. 18
1.Chng t ban u s dng :18 ....................................................... 18
2. i tng hch ton chi ph sn xut .18
3.Phng php k ton tp hp chi ph sn xut18 ......................... 18
3.1. Phng php k ton nguyn vt liu.18 .............................. 18
3.2. Hch ton chi ph nhn cng trc tip:18 ............................. 18
3.3. Hch ton chi ph sn xut chung19 ..................................... 19
Ngy 20 thng 3 nm 2014 Bo co thc tp ti Nh my Da giy xut khu H Ni
http://www.doko.vn/luan-van/bao-cao-thuc-tap-tai-nha-may-da-giay-xuat-khau-ha-noi-63445 34/35
Tag: b my k ton, chc cng tc k ton, cng vic ghi chp k ton, bo co t, b tr nhn vin, nh my s dng, k ton ghi chp, b my kton nh, xut khu da giy, xut khu giy dp,
Bo co thc tp Nguyn Th Thu Lp
743b Nguyn Th Thu Lp 743b
Khoa K ton Kim ton 33
3.4. Tng hp chi ph sn xut:19 ................................................ 19
4. Tnh gi thnh sn phm:20 ......................................................... 20
4.1. i tng tnh gi thnh:20 .................................................. 20
4.2. Phng php tnh gi thnh sn phm:20 ............................. 20
5 K ton tiu th thnh phm...20
Chng III : Mt s kin xut nhm hon thin cng tc k ton ti
Nh my da giy xut khu
H Ni22 .................................................................................................. 22 I.V mt u im:22 .......................................................................... 22
II. Mt s tn ti:24 ............................................................................ 24
1. Tn ti v mt qun l:24............................................................. 24
1.1. Tn ti trong qun l v s dng lao ng:24 ...................... 24
1. 2. Tn ti v s lng v cht lng my mc thit b hin c24
2. Tn ti trong lnh vc hch ton:..24
2.1. Tn ti trong hch ton v phn b chi ph nhn cng :25 ... 25
2.2. Tn ti trong vn lp phiu tnh ga thnh:25 .................. 25
III. Mt s phng hng nhm hon thin t chc hch ton, qun l chi ph sn xut v gi thnh sn phm ti Nh my da giy xut khu H NI ............................................................................................
1.V tng cng qun l v s dng lao ng Nh my.25 ......... 25 2.V u t v s dng c hiu qu TSC, thit b sn xut.25 ..... 25 3.V hch ton thit hi sn phm hng:26 ..................................... 26 4.V vic lp phiu tnh gi thnh sn phm:26 .............................. 26 5.V vic phn cng lao ng k ton .26 6 V vic s dng ti khon: 26 7. V vic ghi s27 8. V phng php tnh khu hao:27
Kt lun .......................................................................................................
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