1LI CM NTrong qu trnh hc tp nghin cu ti trng CSL,vi tnh cm chn

thnh ca mnh, em by t lng bit n su sc n s tn tnh dy d ca quthy c trong nh trng ,c bt l cc thy c gio trong khoa kinh t trngcao ng sn la to iu kin thun li, v tn tnh dy d, hng dn emtrong xut thi gian hc tp v nghin cu.

c bit em by t lng bi n su sc n ging vin hng dn L ThVn Anh quan tm ch bo em trong sut thi gian thc tp v hon thnhchuyn thc tp ngh nghip ny.

Em xin chn thnh cm n cc anh ch trong ban ti chnh- k ton cuatcng ty TNHH nhit tnh gip em trong qu trnh thc tp vi bi ngthi em cng gi li cm n chn thnh ti ban Gim c C TY TNHH TrangQuang to iu kin thun li em hon thnh chuyn ny.

Mc d c nhiu c gng hon thin chuyn bng tt c s nhittnh v nng lc ca mnh, tuy nhin khng trnh khi nhng thiu st rt mongc s cm thng v ch bo ca c gio Ging vin hng dn L Th VnAnh

Em xin chn thnh cm n!Sn La, thng 4 nm 2014

Sinh vin

L Th Thoa

2MC LC

LI CM N........................................................................................................1MC LC..............................................................................................................2PHNM U....................................................................................................41.L do chn ti............................................................................................4

PHN 2: NI DUNG.............................................................................................6CHNG I.............................................................................................................6C S L LUN V T CHC K TON NGUYN VT LIU............ 61.1 Qu trnh hnh thnh v pht trin ca Cng ty TNHH Trang Quang.... 6

Tn n v: Cng ty TNHH Trang Quang......................................................... 6- Tn giao dch: Cng ty TNHH Trang Quang.................................................. 62.1. S cn thit phi t chc cng tc k ton nguyn vt liu trong sn xutkinh doanh ca Cng ty....................................................................................102.1.1.Nguyn vt liu v vai tr ca nguyn vt liu trong sn xut kinh doanhca Cng ty....................................................................................................... 10

2.1.1.1. Khi nim, c im ca nguyn vt liu....................................... 102.1.2. Yu cu qun l nguyn vt liu............................................................ 112.1.3 Nhim v k ton nguyn vt liu...........................................................12

2.2. K ton chi ph nguyn vt liu.....................................................................132.2.1. Phn loi nguyn vt liu....................................................................... 132.2.2 nh gi nguyn vt liu........................................................................142.2.2.1. nh gi nguyn vt liu nhp kho.....................................................14

2.2.2.2 nh gi nguyn vt liu xut kho...................................................151.3 Ni dung k ton nguyn vt liu trong Cng ty........................................... 181.3.1. Chng t s dng................................................................................... 18

1.3. 3.Cc phng php k ton chi tit nguyn vt liu.............................19.1. 3.4. K ton nguyn vt liu theo phng php k khai thng xuyn..... 23

1.3.4.1.Ti khon k ton s dng............................................................... 231.3.4..2. K ton cc trng hp tng nguyn vt liu................................24* Tng do mua ngoi....................................................................................241.3.4.3.K ton cc trng hp gim nguyn vt liu.................................271.3.5.1.Ti khon k ton s dng............................................................... 331.3.5.2 Phng php hch ton cc nghip v pht sinh............................341.3.6.1 Nguyn tc lp d phng gim gi vt liu tn kho........................ 341.3.6.2 Ti khon s dng............................................................................ 35

1.4. H thng chng t, s sch s dng trong k ton nguyn vt liu............. 40CHNG II......................................................................................................... 41THC TRNG CNG TC HCH TON CHI PH NGUYN VT LIUTI CNG TY TNHH TRANG QUANG.......................................................... 412.1. c im chung ca Cng ty....................................................................... 412.1.4 c im hot ng sn xut kinh doanh ca Cng ty...........................412.1.5. c im quy trnh sn xut ca Cng ty.............................................. 42

2.2. Kt qu hot ng sn xut kinh doanh Cng ty TNHH Trang Quang.... 422.3. c im cng tc k ton ca Cng ty........................................................44

32.3.1. Chc nng, nhim v ca phng k ton............................................... 442.3.2.Tnh hnh t chc b my k ton...........................................................44

2.4. Thc trng cng tc k ton nguyn vt liu ti Cng ty TNHH TrangQuang....................................................................................................................492.4.1 c im nguyn vt liu v tnh hnh cung cp nguyn vt vt liu tiCng ty..................................................................................................................492.4.2. Phn loi v nh gi nguyn vt liu...................................................50

2.4.2.1. Phn loi nguyn vt liu................................................................502.4.2.2. nh gi nguyn vt liu.................................................................50

2.4.3. Th tc nhp, xut kho nguyn vt liu ti Cng ty..............................522.4.3.1.Th tc nhp kho nguyn vt liu....................................................522.4.3.2.Th tc xut kho nguyn vt liu.....................................................57

2.4.4. Phng php hoch ton chi ph nguyn vt liu ti Cng ty TNHHTrang Quang..................................................................................................... 602.4.5. Phng php k ton chi ph nguyn vt liu ti Cng ty TNHH TrangQuang................................................................................................................632.4.5.1.K ton nhp kho nguyn vt liu........................................................632.4.6 Kim k nguyn vt liu ti Cng ty TNHH Trang Quang...............68

MT S GII PHP NHM GP PHN HON THIN CNG TCK TON NGUYN VT LIU TI CNG TY TNHH TRANG QUANG...............................................................................................................................703.1. Nhn xt, nh gi v cng tc k ton hc ton chi ph nguyn vtliu ti Cng ty TNHH Trang Quang...........................................................703.2. Mt s xut nhm gp phn hon thin cng tc k ton nguynvt liu ti Cng ty TNHH Trang Quang.................................................... 71

DANHMC TI LIU THAM KHO..........................................................73DANHMC CH VIT TT..........................................................................74

4PHNM U1. L do chn ti

t nc ta ang trong qu trnh hi nhp vi cc nc trong khu vc vtrn th gii. Trong iu kin , cc Cng ty ca Vit Nam ngy cng n lchn na trong cuc tm kim th trng ca mnh. Cc Cng ty cn nm vnglnh vc ti chnh ca mnh nh th no c th a ra th hch ton phnghng hot ng thch hp nht. i vi cc Cng ty sn xut nguyn vt liu li tng k ton rt cn c quan tm bi:

Th nht: Nguyn vt liu l yu t u vo ca qu trnh sn xut, n quytnh cht lng u ra ca sn phm.

Th hai: Chi ph nguyn vt liu chim mt t trng rt ln trong tng githnh sn xut, chnh v th n mang tnh trng yu. Mi mt bin ng nhtrong chi ph nguyn vt liu cng lm nh hng n s bin ng ca githnh sn phm. V th vic s dng tit kim v c hiu qu nguyn vt liu lvic rt quan trng.

Th ba: Nguyn vt liu trong doanh ngip rt a dng v chng loi nnyu cu phi c iu kin bo qun tt v thn trng. Vic bo qun tt nguynvt liu s l mt trong nhng yu t quan trng quyt nh s thnh cng caca cng tc qun l sn xut kinh doanh.

Chnh v nhng l do trn m cng tc qun l v hch ton nguyn vt liul cn thit trong mi Cng ty. C t chc tt cng tc k ton th mi gip choqu trnh qun l nguyn vt liu tt hn. Khi nguyn vt liu c qun l tts gp phn xc nh c cc nh mc v cung cp, d tr v s dng nguynvt liu mt cch hp l nht, gp phn tit kim trnh lng ph, mt mt gpphn gim chi ph, tng li nhun cho Cng ty.

i vi Cng ty TNHH Trang Quang l mt cng ty xy dng th chi phnguyn vt liu chim mt t trng rt ln trong ton b chi ph ca cng trnhv nh hng rt ln n gi thnh cng trnh hon thnh. Ch cn mt binng nh v chi ph nguyn vt liu cng lm nh hng ng k n chi phsn xut v gi thnh ca cng trnh.V vy, qu trnh thu mua , bo qun, sdng, hch ton v s dng nguyn vt liu c ngha rt quan trng. ngtrc yu cu th k ton cng c mt vai tr rt quan trng trong vic tchc hch ton nguyn vt liu cho cng ty.

5c s gip ca doanh nghip v s hng dn tn tnh ca cDng Th Hnh v sau thi gian tm hiu Cng ty TNHH Trang Quang nn ti nhn thc c tm quan trng trong cng tc k ton nguyn vt liu trongvic qun l chi ph ca cng ty. Chnh v ti chn chuyn : Honthin cng tc k ton nguyn vt liu ti Cng ty TNHH Trang Quang lmchuyn thc tp Ngh nghip ca mnh.

Trong sut qu trnh thc hin bo co thc tp khng th trnh khi thiust nn ti rt mong nhn c nhng kin ng gp ca thy c v bn b bo co ca ti c hon thin hn.

Ngoi phn M u v Kt lun, ni dung ca chuyn c chia thnh3 chng:

Chng 1 : Nhng vn l lun chung v k ton NVL trong DNChng 2 : Thc trng cng tc k ton NVL trong Cng ty TNHH

Trang QuangChng 3 : Mt s gii php v kin ngh nhm hon thin cng tc k

ton NVL ti Cng ty TNHH Trang Quang.

6PHN 2: NI DUNGCHNG I

C S L LUN V T CHC K TON NGUYN VT LIU

1.1 Qu trnh hnh thnh v pht trin ca Cng ty TNHH Trang QuangTn n v: Cng ty TNHH Trang Quang

- Tn giao dch: Cng ty TNHH Trang Quang-Tr s chnh: TT Huyn Sp Cp, tnh Sn La- Ngy thnh lp: Thnh lp ngy 04/10/2010 theo giy php kinh doanh

s 5500409632 do S K Hoch & u T Tnh Sn La cp.- in thoi:- M s thu: 5500409632- Vn iu l ng k kinh doanh:03 t- Ngnh ngh ng k kinh doanh:+ Xy dng cc cng trnh dn dng , ng giao thng , thu li, nc

sinh hot....+ Sn xut kinh doanh kinh doanh vt liu (Khai thc , ct, si).

Tin thn ca Cng ty l mt i xy dng thi cng cc hng mc cngtrnh c lp, c nhiu nm hot ng trong lnh vc xy dng, thi cng cccng trnh. Cng ty c mt i ng cn b k thut c nhiu kinh nghim tronglnh vc kinh doanh cng nh thi cng cc hng mc cng trnh nhiu aphng trong tnh. Vi chnh sch u i ca Nh Nc, n v thc s lnhmnh v mt ti chnh, vng vng trong chuyn mn, c kinh nghim lu nmtrong hot ng chuyn ngnh.

Cng ty lun lun to mi iu kin thun li nht ngi lao ng cth pht huy ht nng lc, trnh sng to ca bn thn. T nng sut laong ngy cng c nng cao, uy tn ca cng ty ngy cng c cng c, thunhp ngy cng tng, i sng CBCNV pht trin r rt. Cng vi kinh nghim,nng lc sn c kt hp vi s n lc ca tp th CBCNV Cng ty TNHH TrangQuang thc s ho nhp vo c ch th trng a sn lng t 03 t ng(nm 2010) v phn u t 07 t ng nm vo nm 2013 . Cng ty lm hilng cc ban qun l d n, cc nh u t cc hng mc, cng trnh m Cngty hon thnh. Trong thi k i mi ca t nc, Cng ty s cn nng cao

7hn na v nng lc qun l, cht lng cc cng trnh p ng i hi canh u t.

Tri qua gn 3 nm xy dng v pht trin v th ca Cng ty trong ngnhxy dng ngy cng c cng c vng chc, to c nim tin i vi nhngnh u t. c bit Cng ty c i ng k s giu kinh nghim, l nhng k sgiao thng, k s xy dng, kin trc s c kinh nghim kh nng tinhnh t chc thi cng nhng cng trnh phc tp. t Cng ty lun lunhon thnh nhim v m ch u t giao cho v sn sng p ng cc cng trnhtrong v ngoi tnh.

Trong tng lai Cng ty lun mong mun hp tc, lin doanh, lin kt vicc n v bn trong lnh vc xy dng cng thc hin cc cng trnh, hngmc ln phc tp m nh u t giao cho. Bn cnh vic tuyn dng v oto i ng cn b, cng nhn k thut lnh ngh lun c Cng ty quan tmhng u.1.1.2 Chc nng v nhim v ca Cng ty TNHH Trang Quang

Chc nng+ Xy dng cc cng trnh dn dng, ng giao thng, thu li, nc

sinh hot....+ Sn xut kinh doanh kinh doanh vt liu (Khai thc , ct, si)Nhim v

- y mnh hot ng sn xut kinh doanh , pht trin hp tc kinh t- on kt, gip cng nhn vin pht trin sn xut kinh doanh, xc

tin thng mi, m rng hot ng sn xut kinh doanh, th trng tiu th snphm, xy dng thng hiu, khng nghng nng cao trnh v mi mt.

- Chp hnh nghim chnh php lut trong qu trnh sn xut kinh doanhthc hin tt ngha v thu, chnh sch i vi ngi lao ng, thc hin hp tccnh tranh lnh mnh.

- Xy dng v t chc b my qun l cng nh b phn trc tip thi cngcng trnh u i vo hot ng c n np, khoa hc nhm trao i kinh nghim,h tr ln nhau nng cao kt qu kinh doanh, hi nhp kinh t quc t, tt c vmc tiu pht trin nhanh, bn vng ca cng ty.1.1.3. c im c cu t chc b my ca doanh nghip

8Cng ty c t chc theo hnh thc doanh nghip cn c vo lut Cngty s/2005 /QH10 c nc cng ho x h ch ngha vit nam thng quangy//

Da trn c im quy trnh sn xut sn phm ca Cng ty TNHH TrangQuang t chc b my qun l theo nguyn tc trc tip trong c cu t chcqun l th cc phng ban, b phn u c quyn hn v ngha v ring. Tuynhin vn c mi quan h phc v h tr ln nhau m bo chc nng qunl t hiu qu cao nht.

S 1.9 :C cu bmy t chc qun l ca Cng ty TNHHTrangQuang

Trong , nhim v ca tng cp, tng b phn nh sau:Ban gim c: Gm 1 Gim c, 1 Ph Gim c+ Gim c: C chc nng qun l, kim tra v gim st hot ng ca

Cng ty. Chu trch nhim trc c quan chc nng, trc php lut v iuhnh Cng ty, iu hnh cc hot ng hng ngy ca Cng ty cng nh thchin cc quyn v ngha v c giao, c quyn min nhim, b nhim, cchchc cc chc danh qun l trong Cng ty.

+ Ph gim c: C trch nhim iu hnh thit k, c bn v, qun ltnh hnh thc hin k hoch qun l ch o phng k thut. Thay mt gim cchu trch nhim trc cng trnh sn xut ca Cng ty, Ph Gim c l ngichu trch nhim trc gim

Ban gim c

Phng k ton Phng k hochkinh doanhphngk

thut

Phng tchc hnhchnh

9+ Phng k thut: Ch o thi cng, m bo cho tin hot ng tt,cng trnh t cht lng theo ng tiu chun k thut, chn la k thut hpl cho mi quy trnh, kim tra quy trnh thi cng, xut kin tit kim ngunliu. Qun l ton b my mc thit b , sa c v tt c cc hot ng sn xut,thay mt gim c ch o cng nhn vin lm vic tt, ng k thut.

- Cc phng ban chc nng:+ Phng t chc hnh chnh: Phng c chc nng xy dng phng n t

chc, chu trch nhim qun l nhn s, tuyn chn, o tov bi dng cn bcng nhn vin trong Cng ty, gip gim c tng hp chnh sch v BHXH-BHYT i vi ngi lao ng gii quyt cc th tc hnh chnh trong ni bCng ty .

+ Phng k ton: Phng c chc nng gip gim c qun l ti chnh,thc hin cng tc k ton thng k ti chnh v hch ton kinh t trong sn xutkinh doanh .T chc m s sch ph hp vi m hnh kinh doanh ca Cng ty,lm tt cng tc ghi chp, phn nh cc nghip v kinh t pht sinh hng nghyphi chnh xc v kp thi.

+ Phng k hoch kinh doanh: Lp k hoch sn xut , lm nh mc chocc loi sn phm.C nhim v tm hiu th trng, t chc mng li tiuthhng ho, tm hiu cc nh cung cp chun b cho vic sn xutv kinhdoanh ca Cng ty.cha, bo dng, thay th my mc thit b.

*Tnh hnh lao ng ca Cng ty trong thi k t nm 2010- 2012

Nm Ch tiu

Tngslaong

Trnh chuyn mn tay ngh

H C TCBc th

Bc3

Bc4

Bc5

Bc6

Bc7

2010

Ton n v 224Qun l 18 6 5 7

Trc tip thicng 206 6 6 8 48 29 58 34 17

2011 Ton n v 249

10

Qun l 19 8 7 5Trc tipthi

cng 230 6 8 11 52 35 60 37 21

2012

Ton n v 273Qun l 23 9 7 7

Trc tip thicng 250 7 8 13 54 42 65 39 22

2.1. S cn thit phi t chc cng tc k ton nguyn vt liu trong sn xutkinh doanh ca Cng ty.2.1.1.Nguyn vt liu v vai tr ca nguyn vt liu trong sn xut kinhdoanh ca Cng ty.2.1.1.1. Khi nim, c im ca nguyn vt liu

* Khi nim.Nguyn vt liu l mt b phn trng yu ca t liu sn xut, nguyn vt

liu l i tng ca lao ng qua s tc ng ca con ngi. Trong vtliu l nhng nguyn liu tri qua ch bin. Vt liu c chia thnh vt liuchnh, vt liu ph v nguyn liu gi tt l nguyn vt liu.

* c im.- B hao mn trong qu trnh sn xut v cu thnh nn thc th ca sn

phm.- Gi tr vt liu c chuyn dch ton b v chuyn dch mt ln vo gi

tr sn phm sn xut ra.- Nguyn vt liu thng chim t trng ln trong tng chi ph sn xut v

gi thnh.- Vt liu c nhiu loi, nhiu th khc nhau

2.1.1.2. V tr, vai tr ca nguyn vt liu trong sn xut kinh doanhNguyn vt liu l mt b phn trng yu ca t liu sn xut, l i tng

lao ng qua s tc ng ca con ngi. Nguyn vt liu c chia thnhNVL chnh v NVL ph, vic phn chia ny khng phi da vo c tnh vt l,

11

ho hc hoc khi lng tiu hao m da vo s tham gia ca chng vo viccu thnh nn sn phm mi.

Trong Cng ty xy dng, chi ph v NVL thng chim t trng rt ln(khong 60-70 % trong tng gi tr ca cng trnh). Do vy NVL c vai tr quantrng i vi hot ng sn xut kinh doanh ca Cng ty. Nu thiu NVL thkhng th tin hnh c cc hot ng sn xut vt cht ni chung v qu trnhthi cng xy dng ni ring. Thng qua qu trnh thi cng xy dng, k tonNVL c th nh gi nhng khon chi ph cha hp l, lng ph hay tit kim.Bi vy Cng ty cn t chc cng tc k ton qun l cht ch NVL tt c cckhu t khu thu mua, bo qun, d tr, s dng NVL nhm h thp chi ph snxut xung mt mc nht nh no , gim mc tiu hao NVL trong sn xutcn l c s tng sn phm mi. Qua ta c th ni rng NVL c v tr, vaitr c bit quan trng v khng th thiu c trong qu trnh sn xut kinhdoanh ni chung v qu trnh thi cng xy dng ni ring.2.1.2. Yu cu qun l nguyn vt liu

Qun l NVL l yu t khch quan ca nn sn xut. Tuy nhin, do trnh k thut qun l khc nhau nn phm vi v phng php qun l khc nhau.

Trong iu kin sn xut ngy cng m rng v pht trin, khi lng snphm ngy cng nhiu i hi cht lng v chng loi NVL ngy cng cao. nc ta hin nay, NVL sn xut trong nc cn cha p ng nhu cu snxut v c mt lng v mt cht, mt s NVL cn phi nhp ngoi v thanhton bng ngoi t. Do vy, sn xut kinh doanh c hiu qu cn qun lNVL tit kim, ng mc, ng quy trnh cng ngh sn xut ra nhiu snphm cht lng cao, ng thi gp phn nh gi ti sn ca n v mt cchy , xc thc, m bo tnh trung thc khch quan ca thng tin trnh bytrn bo co ti chnh ca Cng ty.

Xut pht t vai tr, c im ca NVL trong qu trnh sn xut, vic qunl NVL i hi phi cht ch, khoa hc tt c cc khu thu mua, bo qun vd tr, s dng. C th:

- Khu thu mua: qu trnh sn xut kinh doanh c tin hnh bnhthng th Cng ty phi thng m bo cho cc loi NVL c thu mua khi lng, ng quy cch chng loi. K hoch thu mua ng tin ph hpvi k hoch sn xut ca Cng ty. ng thi, Cng ty phi thng xuyn tin

12

hnh phn tch, nh gi tnh hnh k hoch thu mua t chn ngun muam bo v s lng, cht lng, gi c v chi ph thu mua thp nht.

- Khu bo qun: T chc bo qun NVL quan tm ti vic t chc tt khohng, bn bi, trang b y cc thit b cn o, kim tra, thc hin ng ch bo qun i vi tng loi NVL, trnh h hng mt mt, hao ht m bo anton l mt trong nhng yu cu qun l NVL.

- Khu d tr: Thc y nhanh qu trnh chuyn ha ca NVL, hn chNVL b ng, rt ngn chu k sn xut kinh doanh l mt i hi i vi khud tr. Do , Cng ty phi xy dng nh mc ti a v nh mc d tr tithiu cho tng loi NVL m bo cho qu trnh sn xut khng b nh tr,gin on do vic cung cp, thu mua khng kp thi hoc gy ra tnh trng ng vn do vic d tr qu nhiu.

- Khu s dng: Qun l khu s dng phi thc hin vic s dng hpl, tit kim trn c s nh mc, d ton chi ph nhm h thp chi ph, tiu haoNVL trong gi thnh sn phm, tng tch ly cho Cng ty. Do vy, khu nycn phi t chc tt vic ghi chp, phn nh tnh hnh xut dng v s dngNVL trong qu trnh sn xut.

Nh vy, cng tc qun l vt liu rt quan trng. Trong thc t vn cnhiu Cng ty tht thot NVL do khng qun l tt cc khu hoc khngthc hin ng yu cu. Vy nn qun l tt NVL Cng ty cn phi lun citin cng tc qun l NVL cho ph hp vi thc t.2.1.3 Nhim v k ton nguyn vt liu

T chc ghi chp, phn nh chnh xc, kp thi s lng, cht lng v gitr thc t ca tng loi, tng th nguyn vt liu nhp - xut - tn kho, s dngtiu hao cho sn xut.

Vn dng ng n cc phng php hch ton vt liu. Hng dn, kim tracc b phn, n v thc hin y ch ghi chp ban u v nguyn vt liu.

Kim tra vic thc hin k hoch thu mua, tnh hnh d tr v tiu hao vtliu. Pht hin v x l kp thi nguyn vt liu tha, thiu, ng, km phmcht, ngn nga vic s dng nguyn vt liu lng ph, phi php.

13

Tham gia kim k, nh gi li vt liu theo ch qui nh ca Nh Nc,lp bo co k ton v nguyn vt liu phc v cng tc lnh o v qun l,iu hnh, phn tch kinh t.2.2. K ton chi ph nguyn vt liu2.2.1. Phn loi nguyn vt liu.

C rt nhiu tiu thc phn loi nguyn vt liu (NVL) nhng thngthng k ton s dng mt s cc tiu thc sau phn loi nguyn vt liuphc v cho qu trnh theo di v phn nh trn cc s k ton khc nhau.

Nu cn c vo tnh nng s dng, c th chia NVL ra thnh cc nhm sau:+ Nguyn vt liu chnh: L nhng nguyn vt liu cu thnh nn thc th

vt cht ca sn phm. "Nguyn liu" l thut ng ch i tng lao ngcha qua ch bin cng nghip, "Vt liu" dng ch nhng nguyn liu qua s ch.

+ Vt liu ph: L nhng loi vt liu khi tham gia vo qu trnh sn xut,khng cu thnh nn thc th vt cht ca sn phm m c th kt hp vinguyn, vt liu chnh lm thay i mu sc, mi v, hnh dng b ngoi, lmtng thm cht lng hoc gi tr s dng ca sn phm. Vt liu ph cng cth c s dng to iu kin cho qu trnh ch to sn phm c thchin bnh thng hoc phc v cho nhu cu cng ngh, k thut, phc v choqu trnh ch to sn phm c thc hin bnh thng, hoc phc v cho nhucu cng ngh, k thut, phc v cho qu trnh lao ng.

+ Nhin liu: L mt loi vt liu ph c tc dng cung cp nhit lng choqu trnh sn xut. Nhin liu c th tn ti th lng nh: xng, du, th rnnh: cc loi than , than bn, v th kh nh: gas...

+ Ph tng thay th: L nhng vt t, sn phm dng thay th sa chamy mc thit b, ti sn c nh, phng tin vn ti...v d nh cc loi c,inh vt, bulng thay th, sa cha my mc thit b, cc loi v, rut xe khcnhau, thay th trong cc phng tin vn ti.

+ Vt liu v thit b xy dng c bn: L nhng loi vt liu, thit b dngtrong xy dng c bn nh: gch, ct, , xi mng, st, thp, bt trt tng, sn.i vi thit b xy dng c bn bao gm c thit b cn lp, khng cn lp,

14

cng c kh c v vt kt cu dng lp t vo cc cng trnh xy dng cbn nh cc loi thit b in...

+ Ph liu: L nhng phn vt cht m Cng ty c th thu hi c trongqu trnh sn xut kinh doanh ca Cng ty.2.2.2 nh gi nguyn vt liu2.2.2.1. nh gi nguyn vt liu nhp kho.

Nguyn vt liu l mt trong nhng yu t cu thnh nn hng tn kho, do k ton nguyn vt liu phi tun th theo chun mc k ton hng tn kho

Hng tn kho c tnh theo gi gc tr gi thc t ti thi im pht sinhnghip v kinh t, trng hp gi tr thun c th thc hin c thp hn gigc th phi tnh theo gi tr thun c th thc hin c.

Gi gc hng tn kho bao gm chi ph thu mua, chi ph ch bin v cc chiph lin quan trc tip khc pht sinh c c hng tn kho a im vtrng thi hin ti.

c th theo di s bin ng ca NVL trn cc loi s k ton khcnhau (c s chi tit v s tng hp) v tng cc ch tiu kinh t c lin quan tiNVL Cng ty cn phi thc hin vic tnh gi NVL. Tnh gi NVL l phngphp k ton dng thc o tin t th hin tr gi ca nguyn vt liu nhp -xut v tn kho trong k. Nguyn vt liu ca Cng ty c th c tnh gi thct hoc gi hch ton.

Gi thc t ca NVL nhp kho c xc nh tu theo tng ngun nhp,tng ln nhp, c th nh sau:

+ i vi NVL mua ngoi:

Tr gi thc tNVL mua ngoi

nhp kho=

Gi mua ghitrn ho n(c thu nhpkhu (nu c)

+

Chi ph thumua (k chao ht trongnh mc)

-Cc khon gim trpht sinh khi mua

NVL

+ NVL t ch to:Gi thc t ca = Gi thc t + Cc chi ph ch

15

NVL ch to NVL xut ich to

bin pht sinh

+ NVL thu ngoi, gia cng ch to:Gi thc t

ca NVL thungoi gia cng

ch to

=Gi thc t NVLxut thu ngoigia cng ch to

+Chi ph vn chuynNVL n ni ch to

(ch v)+

Tin thungoi gia

cng ch to

+ Nguyn vt liu nhn gp vn lin doanh, gp c phn:Gi thc t ca NVL nhngp vn lin doanh, gp c

phn=

Gi tho thuncc bn tham gia

gp vn+ Chi ph lin quan(nu c)

Gi tr ph liu nhpkho =

Gi tm tnh trn th trng (hoc gi ctnh ca DN)

2.2.2.2 nh gi nguyn vt liu xut kho.Vt liu c thu mua v nhp kho thng xuyn t nhiu ngun khc

nhau, do gi thc t ca tng ln, t nhp kho khng hon ton ging nhau.Khi xut kho k ton phi tnh ton xc nh c gi thc t xut kho cho tngnhu cu, i tng s dng khc nhau. Theo phng php tnh gi thc t xutkho ng k p dng v phi m bo tnh nht qun trong nin k ton. tnh gi thc t ca vt liu xut kho c th p dng mt trong cc phngphp sau:

a./ Phng php tnh gi bnh qun: Theo phng php ny gi thc tNVL.CC,DC xut kho c tnh trn c s s liu vt liu xut dng v n gibnh qun vt liu tn u k.

Gi thc t ca NVLxut dng trong k =

S lng NVL xutdng x

n gi bnh qunNVL

16

+ Phng php gi thc t bnh qun c k d tr:

n gi bnh qunc k d tr =

Tr gi thc t NVLtnu k +

Tng gi tr NVLnhpkho trong k

S lng NVL tn uk +

Tng s lngNVLtrong k

* u im: Phng php ny gim nh c vic hch ton chi tit NVLv khng ph thuc vo s ln nhp - xut ca tng danh im NVL.

.* Nhc im: Vic tnh gi NVL xut kho thng tin hnh cui k boco nn nh hng n tin ca cc khu k ton khc, ng thi s dngphng php ny cng phi tin hnh tnh gi theo tng danh im NVL .

+ Phng php gi thc t bnh qun sau mi ln nhp:n gi bnh qun sau

mi ln nhp =Gi thc t vt t hng ho sau mi ln nhpS lng vt t hng ho sau mi ln nhp

*u im: Phng php ny cho php k ton tnh gi NVL xut kho kp thi.* Nhc im: Khi lng cng vic tnh ton nhiu v phi tin hnh tnh

gi theo tng danh im NVL. Phng php ny ch s dng c nhngCng ty c t danh im NVL v s ln nhp ca mi loi khng nhiu.

+ Phng php gi n v bnh qun cui k trc.Theo phng php ny ngi ta ly gi thc t bnh qun ca k trc

tnh gi thc t ca hng ho xut kho trong k.

Gi n v bnh quncui k trc =

Gi thc t tn u k (cui k trc)

Lng thc t tn u k (cui k trc)

b./ Phng php tnh gi thc t ch danh:- Phng php tnh theo gi thc t ch danh l xc nh gi xut kho tng

loi NVL theo gi thc t ca tng ln nhp, tng ngun nhp c th. Phngphp ny thng c p dng i vi Cng ty c t loi mt hng, cc mthng c gi tr ln hn hoc mt hng n nh v nhn din c.

c./ Phng php nhp trc-xut trc: (FIFO)

17

- Theo phng php ny NVL c tnh gi thc t xut kho trn c s ginh vt liu no nhp trc th c xut dng trc v tnh theo n gi canhng ln nhp trc.

- Nh vy, nu gi c c xu hng tng ln th gi tr hng tn kho cao vgi tr vt liu xut dng nh nn gi thnh sn phm gim, li nhun tng.Ngc li gi c c xu hng gim th chi ph vt liu trong k s ln s dn ntrong k gim.

* u im: Cho php k ton c th tnh gi nguyn vt liu xut kho kpthi, phng php ny cung cp mt s c tnh hp l v gi tr vt liu cuik. Trong thi k lm pht phng php ny s c li nhun cao do c licho cc cng ty c phn khi bo co kt qu hot ng trc cc c ng lmcho gi c phiu ca cng ty tng ln.

* Nhc im: Cc chi ph pht sinh hin hnh khng ph hp vi doanhthu pht sinh hin hnh. Doanh thu hin hnh c c l do cc chi ph nguynvt liu ni ring v hng tn kho ni chung vo kho t trc. Nh vy chi phkinh doanh ca Cng ty khng phn ng kp thi vi gi c th trng canguyn vt liu.

d./ Phng php nhp sau-xut trc:(LIFO)- Phng php nhp sau-xut trc p dng da trn gi nh l hng tn

kho c mua sau hoc sn xut sau, v hng tn kho cn li cui k l hng tnkho c mua hoc sn xut trc .Theo phng php ny th gi tr hngxut kho c tnh theo gi thc t ca ln nhp sau, sau mi tnh thm vogi nhp ca ln nhp trc.

* u im: m bo nguyn tc doanh thu hin ti ph hp vi chi phhin ti. Chi ph ca Cng ty phn ng kp thi vi gi c th trng ca nguynvt liu. Lm cho thng tin v thu nhp v chi ph ca Cng ty tr nn chnh xchn. Tnh theo phng php ny Cng ty thng c li v thu nu gi c vt tc xu hng tng khi gi xut s ln, chi ph ln dn n li nhun nh vtrnh c thu.

* Nhc im: Phng php ny lm cho thu nhp thun ca Cng ty gimtrong thi k lm pht v gi tr vt liu c th b nh gi gim trn bng cni k ton so vi gi thc ca n.

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e./ Phng php tr gi hng tn cui k.

Gtt NVL tn khocui k =

S lng NVL tn khocui k x

n gi NVL nhpkho ln cui

Gtt NVLxutkho =

Gtt NVLnhp kho +

Gtt NVL tnkho u k -

Gtt NVL tn khocui k

f./ Phng php gi hch ton.i vi cc Cng ty c nhiu loi NVLgi c thng xuyn bin ng,

nghip v nhp - xut vt liu din ra thng xuyn th vic hch ton theo githc t tr ln phc tp, tn nhiu cng sc v trong nhiu trng hp khng ththc hin c. Khi k ton c th s dng gi hch ton tnh gi tr NVLxut hng ngy, sau cui k iu chnh v gi thc t nh h s gi.

Gtt NVLxut kho = Ght NVLxut kho x H s gi NVL

H s gi vt liu =Gtt NVL tn kho u k + Gtt NVL nhp kho trong k

Ght NVL tn kho u k + Ght NVL nhp kho trong k

1.3 Ni dung k ton nguyn vt liu trong Cng ty.1.3.1. Chng t s dng.

Theo ch chng t k ton quy nh ban hnh theo quyt nh141/TC/Q/C k ton nguyn vt liu ngy 1/11/2005 ca B trng B tichnh, cc chng t k ton v nguyn vt liu bao gm:

- Phiu nhp kho (01 VT)- Phiu xut kho (02 VT)- Phiu xut kho kim vn chuyn ni b (03 - VT)- Bin bn kim k vt t, sn phm, hng ho (08 VT)- Ho n kim phiu xut kho (02 BH)

19

- Ho n cc ph vn chuyn (03 BH)Ngoi cc chng t bt buc s dng thp nht theo quy nh ca Nh

nc cc Cng ty c th s dng thm cc chng t k ton hng dn nh:Phiu xut vt t theo hn mc (04 VT), phiu bo vt t cn li cui k (07 VT)Ty thuc vo c im tnh hnh c th ca tng Cng ty thuc cc lnhvc hot ng thnh phn kinh t, tnh hnh s hu khc nhau.

1.3. 2 S k ton s dng.- S chi tit vt t, sn phm, hng ho.- Bng tng hp chi tit vt t, sn phm, hng ho.- Th kho.- S i chiu lun chuyn, s s d, s ci ti khon 151, 152- Bng k nhp, xut (nu c)

1.3. 3.Cc phng php k ton chi tit nguyn vt liu.Hin nay trong cc Cng ty sn xut, vic hch ton vt liu gia kho v

phng k ton c th thc hin theo cc phng php sau:- Phng php th song song.- Phng php s i chiu lu chuyn.- Phng php s s d.

a/. Phng php th song song. kho: Vic ghi chp tnh hnh nhp, xut, tn kho hng ngy do th kho

tin hnh trn th kho v ch ghi theo s lng.Khi nhn cc chng t nhp, xut NVL th kho phi kim tra tnh hp l,

hp php ca chng t ri tin hnh ghi chp s thc nhp, thc xut vo chngt th kho. Cui ngy tnh ra s tn kho ghi vo th kho. nh k th kho gi(hoc k ton xung kho nhn) cc chng t xut, nhp c phn loi theotng th vt liu cho phng k ton.

phng k ton: K ton s dng s (th) k ton chi tit NVL ghi chptnh hnh xut, nhp, tn kho theo ch tiu hin vt v gi tr. V c bn, s (th)k ton chi tit NVL c kt cu ging nh th kho nhng c thm cc ct ghichp theo ch tiu gi tr. Cui thng k ton cng s chi tit NVL v kim trai chiu vi th kho. Ngoi ra c s liu i chiu, kim tra vi k ton tnghp s liu k ton chi tit t cc s chi tit vo bng. Tng hp nhp, xut ,tn

20

kho NVL theo tng nhm, loi NVL. C th khi qut ni dung trnh t k tonchi tit vt liu theo phng php th song song theo s .S 1.1: K ton chi tit vt liu theo phng php th song song

Ghi ch:: Ghi hng ngy hoc nh k: Ghi cui k: i chiu kim tra

- u im: Ghi chp n gin, d kim tra i chiu, pht hin sai st trongvic ghi chp, qun l cht ch tnh hnh bin ng v s hin c ca tng loiNVL theo s liu v gi tr ca chng.

- Nhc im: Vic ghi chp gia th kho v phng k ton cn trng lpv ch tiu s lng, khi lng cng vic ghi chp qu ln nu chng loi vtt nhiu v tnh hnh nhp xut din ra thng xuyn hng ngy. Hn na vickim tra i chiu ch yu tin hnh vo cui thng, do vy hn ch chc nngkim tra kp thi ca k ton.

- Phm vi p dng: Ch s dng nhng Cng ty c t danh im NVL.Tuy nhin trong iu kin Cng ty lm k ton my th phng php ny vn pdng cho nhng Cng ty c nhiu chng loi vt t, hng ho vi cc nghip vnhp, xut din ra thng xuyn. Do vy phng php ny c xu hng c pdng ngy cng rng ri.b/.Phng php s i chiu lun chuyn.

Th kho

S k ton

Bng k tng

Chng txutChng tnhp

21

S dng theo di s bin ng ca tng mt hng tn kho c v slng v tr gi. Vic ghi s ch thc hin mt ln vo cui thng v mi danhim vt t ch c ghi mt dng trn s i chiu lun chuyn.

Hng ngy hoc nh k, sau khi nhn chng t ti kho, k ton cn kimtra, ghi gi v phn nh vo cc bng k nhp xut c v mt s lng v gi trtheo tng loi NVL

Cui thng, k ton cn tng hp s lng v gi tr tng loi NVL nhp- xut trong thng v tin hnh vo s i chiu lun chuyn.

K ton cn i chiu s liu tn kho theo chi tit tng loi NVL trn si chiu lun chuyn vi s liu trn th kho v s liu kim k thc t, nuchnh lch phi c x l kp thi.

Sau khi i chiu v m bo s liu khp ng, k ton tin hnhtnh tng tr gi NVL nhp - xut trong k v tn kho cui k.

Phng php ny n gin, d dng nhng cn c nhc im l tp trungcng vic vo cui thng nhiu, nh hng n tnh kp thi v y ca viccung cp thng tin cho cc i tng c nhu cu dng khc nhau.

S 1.2: K ton chi tit vt liu theo phng php s i chiu lunchuyn

Ghi ch::Ghi hng ngy hoc nh k: i chiu, kim tra: Ghi cui cui k

c/. Phng php s s d.

Thkho

S ichiulun

chuyn

Bng k xutChng t xut

Chng t nhp Bng k nhp

Sci

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S dng theo di s bin ng ca tng mt hng tn kho ch v mt gitr theo gi hch ton m theo phng php ny thng c dng cho ccCng ty s dng gi hch vt liu ghi s k ton trong k.

nh k sau khi nhn chng t ti kho, k ton cn kim tra vic ghi chpca th kho v k vo phiu giao nhn chng t nhp xut, thu nhn phiu nycng chng t c lin quan v phng k ton, sau cn c vo gi hch tonc nh gi vo chng t v ct s tin trn phiu giao nhn chng t.

Cn c vo phiu giao nhn chng t, k ton phn nh s liu, vo bnglu k nhp-xut v tn kho cho tng loi NVL. Bng ly k nhp-xut-tnc m ring cho tng kho v mi danh im NVL ch c ghi trn mt dng.

Cui thng, k ton cn tng hp s liu nhp-xut trong thng v xc nhs d cui thng ca tng loi NVL trn bng lu k, s lng tng loi NVLtn kho trn s s d do th kho chuyn v phi khp vi s lng tn kho thkho v s lng tn kho thc t, tr gi tng loi NVL tn kho trn s ci phikhp vi tr gi tn kho trn bng lu k, s liu tng cng trn bng lu kdng i chiu vi s liu trn ti khon 152,153 trong s ci.

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- S 1.3: K ton chi tit vt liu theo phng php s s d

Ghi ch:: Ghi hng ngy: Ghi cui thng: Quan h i chiu

.1. 3.4. K ton nguyn vt liu theo phng php k khai thng xuyn.Phng php k khai thng xuyn l phng php theo di phn nh

thng xuyn lin tc c h thng tnh hnh nhp, xut, tn kho vt t hng hotrn s k ton. Vic tnh ton xc nh tr gi vn ca hng xut kho c datrn cc chng t xut kho. Sau mi nghip v tng, gim hng tn kho k tonxc nh c gi hng tn kho giao ngay.1.3.4.1.Ti khon k ton s dng

theo di tnh hnh bin ng ca nguyn vt liu, k ton s dng ti khon:TK 152 Nguyn vt liuNi dung ca ti khon 152: Phn nh tnh hnh tng, gim v s hin c v

nguyn vt liu kho theo tr gi vn.Kt cu ca ti khon 152- Nguyn vt liu

Chng t nhp Th kho Chng t xut

Bng lu k nhp,xut, tn kho

Phiu giao nhn chngt nhp

Phiu giao nhn chngt xut

S s d

S tng hp nhp,xut, tn

24

TK 152 Nguyn vt liu- Tr gi thc t nguyn vt liu nhpkho- Tr gi nguyn vt liu tha khi kimk.- Kt chuyn gi gc ca nguyn vtliu tn kho cui k

- Tr gi vn thc t nguyn vt liuxut trong k- Tr gi nguyn vt liu tr li ngibn hoc c gim gi- Tr gi nguyn vt liu thiu ht, mtmt khi kim k- Kt chuyn tr gi gc nguyn vtliu tn u k.

S d: Phn nh tr gi vn thc t canguyn vt liu tn kho cui k.

Ti khon 152 c m chi tit cho tng loi nguyn vt liu tu theo yucu qun l ca Cng ty, bao gm:

Ti khon 1521 Nguyn vt liu chnhTi khon 1522 Vt liu phTi khon 1523 Nhin liuTi khon 1524 Ph tng thay thTi khon 1525 Vt liu v thit b xy dng c bnTi khon 1528 Vt liu khc

1.3.4..2. K ton cc trng hp tng nguyn vt liu* Tng do mua ngoi.

- Trng hp hng v ha n cng v: Cn c vo ha n, phiu nhpkho k ton ghi:

N TK 152 NVL nhp kho(gi thc t nhp kho)N TK 133 Thu GTGT c khu trC TK 111 Tin mtC TK 112 Tin gi ngn hngC Tk 141 Tm ngC TK 331 Phi tr ngi bnC TK 311 Vay ngn hn

25

- Trng hp hng v cha c ha n: Nu trong thng VL v nhpkho nhng n cui thng vn cha nhn c ha n, k ton s ghi gi trVL nhp kho theo gi tm tnh:

N TK 152 Nguyn vt liu (gi tm tnh)C TK 331 Phi tr cho ngi bn

Khi nhn c ha n s tin hnh iu chnh gi tm tnh theo gi thc t(Gi ghi trn ha n) theo s chnh lch gia ha n v gi tm tnh c th:

N TK 152 Gi nhp thc t tr (-) gi tm tnhN TK 133 Thu GTGT c khu tr

C TK 331 Gi thanh ton tr (-) gi tm tnh- Trng hp hng ang i ng: Nu trong thng nhn c ha n m

cui thng hng vn cha v nhp kho, k ton phi phn nh gi tr hng angi ng vo ti khon 151Hng mua ang i ng:

N TK 151 Hng mua ang i ngN TK 133 Thu GTGT c khu trC TK 331 Phi tr ngi bnC TK 111 Tin mtC TK 112 Tin gi ngn hng

Sang cc thng sau, khi s hng trn v nhp kho, hoc chuyn thngcho cc i tng s dng k ton ghi:

N TK 152 NVL nhp khoN TK 621, 627, 641, 641 Xut cho cc b phnC TK 151 Hng mua ang i trn ng

- Trng hp vt t nhp khu, doanh nghip phi tnh thu nhp khu theogi nhp khu v thu GTGT phi np ngn sch Nh Nc.

+ Cn c vo phiu nhp kho k ton ghi:N TK 152 Nguyn vt liu

C TK 331 Phi tr ngi bnC TK 333(3333) Thu v cc khon phi np Nh nc

+ Tnh Thu GTGT c khu tr, ghi

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N TK 133 Thu GTGT c khu trC TK 333 Thu v cc khon phi np nh nc

(33312)- Phn nh s chi ph pht sinh trong qu trnh thu mua NVL

N TK 152 Nguyn vt liuN TK 133 Thu GTGT c khu trC TK 111, 112, 331 Tng gi thanh ton

- Khi thanh ton cho ngi bn, ngi cung cp nguyn vt liu nu chng chit khu mua hng th s chit khu mua hng c hng v s thanhton ngi bn c ghi:

N TK 331 Tr vo s tin hng phi trN TK 111, 112 S tin c ngi bn tr liN TK 1388 S S tin c chp nhnC TK 515 S tin chit khu c hng

* Tng do nhp kho vt liu t ch hoc thu ngoi gia cng ch bin, cnc vo gi thc t nhp kho, k ton ghi:

N TK 152 Nguyn vt liuC TK 154 Chi ph sn xut kinh doanh d dang

* Tng do nhn vn gp lin doanh ca n v khc, c cp pht, quyntng k ton ghi:

N TK 152 NVL (gi thc t ca NVL nhn vn ghp)C TK 411 Ngun vn kinh doanh

* Tng do thu hi vn kinh doanh:N TK 152 Nguyn vt liu

C TK 128, 222* Trng hp kim k pht hin tha:- Nu xc nh s hng tha l ca Cng ty nhng cn ch gii quyt k

ton ghi:N TK 152 NVL (gi mua thc t s nhp kho cha

thu GTGT)C TK 338 Phi tr phi np khc (ti sn tha chgii quyt).

27

+ Khi c quyt nh x l, ty vo vic quyt nh ghi gim chi ph haytnh vo thu nhp bt thng k ton ghi:

N TK 338 (3381) Phi tr phi np khcC TK 621 Chi ph nguyn vt liu trc tipC TK 627 Chi ph sn xut chungC TK 641 Chi ph bn hng

+ Nu quyt nh x l ngay th khng cn phi phn nh qua ti khon338 (3381) m ghi thng nh sau:

N TK 152 Nguyn vt liuC TK lin quan TK 621, TK 627, TK 641

- Nu vt liu tha khi kim k xc nh khng phi ca Cng ty th gi trvt liu tha c phn nh vo ti khon ngoi bng cn i k ton TK 002 vt t, hng ha nhn gi h hoc gia cng.

* Trng hp vt liu xut dng cho sn xut sn phm khng ht nhp likho, k ton ghi:

N TK 152 Nguyn vt liuC TK 621 Chi ph nguyn vt liu trc tip

* Tng gi vt liu do nh gi li: Cn c vo s chnh lch tng ghi:N TK 152 Nguyn vt liu

C TK 421 Chnh lch nh gi li ti sn1.3.4.3.K ton cc trng hp gim nguyn vt liu

* Xut kho dng trc tip cho sn xut ch to sn phm, cho cng tc xydng c bn, cho cc nhu cu sn xut kinh doanh khc. Cn c vo gi thit kxut kho tnh cho tng i tng s dng k ton:

N TK 621 Chi ph nguyn vt liu trc tipN TK 627 Chi ph sn xut chungN TK 641 Chi ph bn hngN TK 642 Chi ph qun l Cng tyN TK 214 Xy dng c bn d dangC TK 152 Nguyn vt liu

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* Xut kho vt liu t ch hoc thu ngoi gia cng ch bin cn c githit k, xut kho k ton ghi:

N TK 154 Chi ph sn xut kinh doanh d dangC TK 152 Nguyn vt liu

* Xut kho vt liu gp vn lin doanh vi Cng ty khc (gi do hi nglin doanh nh gi):

- Nu gi tr c nh gi > gi tr thc t ca nguyn vt liu em gp:N TK 128, 222 Gi do hi ng lin doanh nh gi

C TK 152 Gi thc t ca nguyn, vt liuC TK 711 Phn chnh lch tng

- Nu gi tr c nh gi < gi tr thc t ca nguyn vt liu em gp:N TK 128, 222 Gi do hi ng lin doanh nh giN TK 811 Phn chnh lch gim

C TK 152 Gi thc t ca nguyn, vt liu* Trng hp tr li vn cho ch s hu, ghi:

N TK 411 Ngun vn kinh doanhC TK 152 Nguyn vt liu

* Xut kho vt liu bn, cho vay cn c vo gi thc t xut kho ghi:N TK 632 Gi vn hng bnC TK 152 Nguyn vt liu

* S gim gi hoc gi tr vt liu tr li cho ngi bn cung cp khngng cht lng, quy cch theo hp ng c ghi nh sau:

N TK 111, 112, 331 Tr vo s tin hng tr liC TK 152 (Tr gi hng tr li)C TK133 (1331) Thu GTGT c khu tr (nu c)

* Trng hp mua NVL tr tin trc thi gian quy nh c hng chitkhu thanh ton, ghi:

N TK 111, 112, 331C TK 515 Doanh thu hot ng ti chnh

+ Nu Cng ty quyt nh mua li s NVL tha th cn thng bo cho bnbn. Cn c vo ho n lp b sung nhn t ngi bn, k ton ghi:

29

N TK 152C TK 338

1 .3.4.4 Gim nguyn, vt liu, do xut kho ghp vn lin doanhKhi xut NVL gp vn tham gia vo c s lin doanh ng kim

sot, trn c s gi tr vn ghp c ghi nhn cao hn gi tr ghi s k ton tithi im gp vn, phn chnh lch cao hn c ghi tng thu nhph khc(tng ng vi phn li ch ca cc bn trong trong lin doanh )v tng doanhthu cha thc hin ( tng ng vi phn li ch ca DN trong lin doanh ).Ngc li , nu gi tr vn ghp c ghi nhn thp hn gi tr ghi s k ton ,phn chnh lch thp hn c k ton ghi tng chi ph hot ng khc .Cn cvo chng t lin quan , k ton ghi .

N TK 222: gi tr vn ghp lin doanh c ghi nhnN TK 811: phn chnh lch ghi vo chi ph c ghi nhn nh hn

gi gc ghi s hocC TK 711: phn chnh lch gi tr vn gp ln hn gi gc ghi

s tng ng vi li ch ca cc bn khc trong lin doanhC TK 338:phn chnh lch gi tr vn gp ln hn gi gc ghi

s tng ng ca DN trong lin doanhC TK lin quan(152, 153) gi gc NVL xut gp vn lin doanh

ng kim sot .Khi c s kinh doanh ng kim sot bn s thnh phm sn xut bng sNVL nhn vn gp hay bn s NVL ny vho bn th ba c lp, DN schuyn phn doanh thu cha thc hin vo thu nhp khc trong k.*Gim do xut gp vi lin kt:Cn c vo bin bn nh gi , phn chnh lch gia gi thc t ca NVL gpvn vi gi tr vn gp c ghi nhn hot ng khc. C th , khi gp bngNVL k ton ghi:

N TK 223: gi vn gp lin kt c ghi nhnN TK 811:phn chnh lch gi gi tr vn gp c ghi nhn nh

hn gi gc ghi s , hocC TK 711: phn chnh lch gi tr vn gp ln hn gi tr ghi s

30

C TK lin quan (152,153) gi gc vt liu , cng c , dng cxut gp vn u t vo cng ty lin kt.1.3.4.5 Gim nguyn, vt liu do xut bnTrong nhiu trng hp , DN c th nhng bn NVL khi cha cn dng hocdng khng ht. Khi xut bn NVL k ton ghi cc bt ton sau:BT1) Phn nh gi vn NVL (gi gc) xut bn:

N Tk 632: tng gi vn hng tiu thC TK lin quan (152,153):gi vn vt liu xut bn trc tip

BT2) Phn nh gi bn ca NVL:N TK lin quan (131,1368,111,112.....) tng gi thanh ton ca NVLC TK 511: Doanh thu tiu th bn ngoiC TK 512: Doanh thu tiu th ni bC TK3331(33311): Thu GTGTu ra phi np v lngNVl xut bn.

*Cc trng hp gim khcNgoi cc trng hp trn NVL ca DN cn gim do nhiu nguyn nhn nhgim do cho vay tm thi , gim do pht hin thiu khi kim k , gim do trthng .... c th:-Gimdo xut cho vay tm thi , khng tnh li :

N Tk 138(1388):xut cho vay bn ngoi tm thiN Tk 136(1368): cho vay ni b tm thi

C TK lin quan (152,153):gi thc t NVL cho vay-Gim do xut tr lng , tr lng bn cnh bt ton phn nh gi tri tr k toncn phn nh gi vn ca vt liu xut tr:

N TK 632:gi vn hng xut tr lng , tr thngCTKlin quan (152,153): gimgi vnNVLxut tr lung , tr thng.

-Gim do nh gi NVL phn chnh lch gim do nh gi li ghi:N TK 412:Phn chnh lch gim do nh gi li

C TK lin quan(152,153):Phn chnh lch gim do nh gi li NVL.1.3.4.6 c im k ton tng nguyn vt liu trong tnh thu gi tr gia tngtheo phng php trc tip

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i vi cc n v tnh thu GTGT theo phng php trc tip do phn thuGTGT c tnh vo gi thc t vt liu nn khi mua ngoi , k ton ghi vo tikhon 152 theo tng gi thanh ton :

N TK 152(chi tit vt liu) gi thc t vt liu tngC Tk lin quan (331,111,112,311....)

S gim gi hng mua , chit khu thng mi c hng hay gi tr hngmua tr li :

N TK lin quan(331,111,112,1388...)C TK 152(chi tit vt liu).

Cc trng hp bin ng tng, gim NVL cn li cng c hch ton tngt nh trn.

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S 1.4: Trnh t hch ton tng hp nguyn vt liu theo phng phpk khai thng xuyn.

TK 111,112,141 TK 152 NVL TK 621, 627, 641

Gi mua v chi ph thu mua Gi tr NVLxut kho s dngNVLnhp kho

TK 154TK 151

Hng mua Hng i ng NVLxut ngoi thu gia cngang i ng nhp kho

TK221,222,223,228

Thu GTGT u vo TK 133Xut NVL gp vn u t

TK 411Nhn gp vn lin doanh TK 3387, 711 TK 811

TK 221, 222 CL tng CL gim

Nhn li vn gp u t TK 411

TK 154 Xut NVLtr li vn gp

NVl t ch TK 138, 632nhp kho

TK 3381, 711 NVLthiu khi kim k

Tr gi NVLtha khi kim k TK 111,112, 331

Chit khu thng mi, gim gi

hng mua, tr li NVLTK 133

33

1.3.5. K ton nguyn vt liu theo phng php kim k nh k1.3.5.1.Ti khon k ton s dng

*TK 611- "Mua hng"Ni dung ca ti khon 611: Ti khon ny dng phn nh gi thc t

ca s vt liu nhp, xut trong k.Kt cu ca ti khon 611 Mua hngBn N:Phn nh gi thc t NVL tn u k v tng thm trong k.Bn C:Phn nh gi thc t NVL xut dng , xut bn , thiu ht ... trong

k v tn cui k*TK 152- "Nguyn liu , vt liu"Ni dung ca ti khon 152: Dng phn nh gi gc NVL tn kho, chi tit

theo tng loiBn N : tr gi gc NVl tn kho cui kBn C: kt chuyn gi gc NVL tn u kD N:gi thc t NVL tn kho*TK 153- "Cng c, dng c"Ni dung ca ti khon 153: S dung theo di gi thc t (gi gc) tn kho .Kt cu ca ti khon 153 Cng c , dng cBn N :gi gc tn kho cui kBn C : kt chuyn gi gc tn kho u kD N:gi gc tn kho*TK 151- "Hng mua ang i ng"Ni dung ca ti khon 151:Dng phn nh tr gi s hng mua (

thuc s hu ca n v ) nhng ang i ng hay ang gi ti kho ngi bn ,chi tit theo tng mt hng , tng ngi bn .

Bn N:gi thc t hng mua ang i ng cui kBn C : kt chuyn gi thc t hng mua ang i ng u k.D N:gi thc t hng mua n i ng .Ngoi ra trong qu trnh hch ton k ton cn s dng mt s ti khon c

lin quan ging nh phng php k khai thng xuyn(ti khon133,331,112,111...)

34

1.3.5.2 Phng php hch ton cc nghip v pht sinh*K ton nguyn vt liu

- u k hch ton k ton tin hnh kt chuyn NVL tn kho v NVLang i ng, ghi:

N TK 611 Mua hngC TK 151, 152

- Gi thc t NVL mua vo trong k, cn c vo ho n v cc chng tc lin quan, k ton ghi:

N TK 611 Mua hngN TK 133 Thu GTGT c khu tr (nu c)

C TK 111, 112, 311, 331 Theo gi thanh ton- Phn nh chit khu thng mi, gim gi c hng khi mua hng k

ton ghi:N TK 111, 112, 331 Tnh trn c s gi thanh tonC TK 515 Doanh thu hot ng ti chnh

- Cui k cn c vo kt qu kim k NVL tn kho v ang i ng, kton tnh gi v ghi:

N TK 151 Hng mua i ng cui kN TK 152 Gi tr NVL tn kho cui kN TK 138 Mt mt, thiu ht c nhn phi nN TK 632 Thiu ht trong nh mc

C TK 611 Gi tr hng tn kho cui k v thiu ht- Sau khi ghi y cc bt ton trn, k ton tnh ra gi thc t ca NVL

s dng trong k v ghi:N TK 621, 627, 641, 642C TK 611 Mua hng

1.3.6 K ton d phng gim gi hng tn kho1.3.6.1 Nguyn tc lp d phng gim gi vt liu tn kho.

D phng gim gi vt liu tn kho l d phng phn gi tr d kin b tntht s nh hng n kt qu SXKD do gim gi vt t tn kho c th xy ratrong nm k hoch. Vic lp d phng gim gi hng tn kho nhm b p cc

35

khon thit hi thc t xy ra do vt t, sn phm, hng ho tn kho b gim gi,ng thi cng phn nh ng gi tr thc hin thun tu hng tn kho caCng ty khi lp bo co ti chnh vo cui k hch ton.

Gi tr thc hinthun tu ca hng

tn kho= Gi gc cahng tn kho -

D phng gim gihng tn kho

D phng gim gi hng tn kho c lp vo cui nin k ton trckhi lp bo co ti chnh. Khi lp d phng gim gi hng tn kho phi cthc hin theo ng cc quy nh ca ch ti chnh Cng ty hin hnh.

Vic lp d phng gim gi hng tn kho phi lp cho tng th, tng loivt t, hng ho, sn phm tn kho nu c bng chng tin cy v s gim gi cth xy ra.

Cui nin k ton, cn c vo s lng, gi tr hng tn kho xc nhkhon d phng gim gi hng tn kho phi lp cho nin tip theo.

Cng ty phi cn c vo tnh hnh gim gi, s lng hng tn kho thc tca tng loi vt t, hng ho d xc nh mc d phng theo cng thc.Mc d phng cn lpnm ti cho hng tn

kho i=

S lng hng tn khoI cui nin x

Mc gim gica hng tn kho i

1.3.6.2 Ti khon s dngTK 159- D phng gim gi hng tn khoCng dng: Phn nh cc khon d phng gim gi hng tn kho khi c

nhng bng chng tin cy v s gim gi thng xuyn, lin tc ca hng tnkho ca Cng ty.Kt cu:

TK 159- Tr gi d phng gim gi hng tnkho c hon nhp lm gim gi vnhng bn

- Gi tr d phng gim gi hng tnkho lp tnh vo gi vn hng bn

S d: Gi tr d phng gim gi hngtn kho

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1.3.7 Hnh thc k ton tng hpS k ton p dng cho k ton tng hp :Tu theo hnh thc k ton m

Cng ty p dng hnh thc no cng phi cn s tng hp v s chi tit chung s ci k ton tng hp.Mi ti khon k ton tng hp c m mt s ci vd nhin mi ti khon u phn nh mt ch tiu v nguyn vt liu.N s cungcp cc ch tiu thng tin lp bo co ti chnh.S k ton phc v k ton chitit th tu theo yu cu qun l ca Cng ty m m cc s k ton chi tit.

Trnh t s k ton k ton vt liu theo tng hnh thc k ton c thkhi qut theo s sau

tu vo c im c th ca doang nghip v c im t chc sn xutqun l sn xut kinh doanh.Phn cp qun l, quy m ca doanh nghip , trnh qun l m Cng ty la chn hnh thc k ton cng h thng s k tontng ng thch hp

37

1.3.7.1 Nu Cng ty p dng hnh thc s k ton chng t ghi sS 1.6

Chng t gc:PNK, hon bin bn kim k

S k ton Chng tghi s

S chi titvt t

Th kho

S ng kchng t

S ci ktonTK152

Bng tng hps chi tit

Bo co tichnh ,bo cotng hpN-X-Tvt t

38

1.3.7.2.Nu Cng ty p dng hnh thc s k ton nht k chung

S 1.7 S trnh t k ton theo hnh thc nht k chung.

(2) (1) (3)

(1) (4)(6)

(5)

(7)

Ghi ch:Ghi hng ngyGhi cui thngi chiu kim tra

Chng T Gc

S, Th K TonChi Tit

S Nht K cBit S Nht K

Chung

S Ci

Bng Cn i SPht Sinh

Bng Tng HpChi Tit

Bo Co TiChnh

39

1.3.7.3.Nu Cng ty p dng hnh thc s k ton nht k chng t

S 1.8

Chng t gc

S chitit

S ktonkhc c

S cgi titvt t

Nht kchng ts 5

Bngk s 3

Bng phnb vt liu

Bng tng hpchi tit vt tBng k chi ph

sn xut.Nht kchng t linquan

S ci Tk152

Bo co ti chnh, bo cotng hp N-X-T vt t

40

1.4. H thng chng t, s sch s dng trong k ton nguyn vt liu.Theo ch chng t k ton quy nh ban hnh theo Q 15/2006 Q-

BTC ngy 20/3/2006 ca B trng B ti chnh th cc chng t k ton vNVL bao gm cc loi sau:

Chng t k ton thng nht bt buc gm:+ Phiu nhp kho (mu 01-VT)+ Phiu xut kho (mu 02-VT)+ Phiu xut kho kim vn chuyn ni b (mu 03-VT-3LL)+ Bin bn kim k vt t, sn phm hng ho (mu 08- VT)+ Ho n kim phiu xut (mu 02-BH)+ Ho n cc ph vn chuyn (mu 03-BH).Cc chng t ny phi lp kp thi y theo ng quy nh biu mu,

phng php lp. Ngi lp phi chu trch nhim v tnh hp l, hp php cacc chng t v cc nghip v kinh t ti chnh pht sinh.

Ngoi cc chng t k ton thng nht bt buc trn cc Cng ty c th sdng thm cc chng t k ton hng dn nh: Phiu xut vt t theo hn mc(mu 04-VT), bin bn kim nhn vt t (mu 05-VT), phiu bo vt t cn licui k (mu 07-VT).

Chng t k ton v NVL phi c t chc lun chuyn theo trnh t vthi gian hp l. Do , k ton trng quy nh vic phn nh, ghi chp vtng hp s liu kp thi ca cc b phn v c nhn c lin quan.

41

CHNG IITHC TRNG CNG TC HCH TON CHI PH NGUYN VT

LIU TI CNG TY TNHH TRANG QUANG2.1. c im chung ca Cng ty.2.1.4 c im hot ng sn xut kinh doanh ca Cng ty

Qu trnh sn xut kinh doanh Cng ty TNHH Trang Quang c nhngc im sau:

- Hot ng sn xut kinh doanh khng n nh, chu nh hng canhiu nhn t t nhin, kinh t x hi... lun lun bin ng theo a im vgiai on thi cng cng trnh.

- Thi gian thi cng thc hin sn xut thng ko di lm cho vn u tcng nh vn sn xut b ng. D gp phi cc tc ng ngu nhin theo thigian nh: trt gi, pht sinh chi ph lin quan n thi hn sn xut. c imny i hi Cng ty phi chun b mt ngun vn ln c th p ng chocng trnh.

- Vic thc hin cc hng mc cng trnh ch yu phi tin hnh ngoitri trong khng gian ln nn chu nh hng ca yu t thi tit. Cng vicnng nhc iu ny thng gin on quy trnh sn xut kinh doanh (vo mama bo). Do vy, Cng ty cn d tr nhiu nguyn vt t, vt liu xy dngcng nh ngun vn t vn s tng ln, cng ty phi tm mi cch lm sao p ng vn mt cch hp l cho sn xut kinh doanh.

- Do c im v sn xut, nng lc v tng gi tr sn lng phi thchin nn trong mt s trng hp cc n v trc thuc Cng ty cng nh cngty phi phi hp vi Cng ty khc cng ngnh hp tc thc hin cc cngtrnh. V vy, i hi trnh , k nng iu hnh, phi hp trong sn xut kinhdoanh c v thi gian v khng gian.

- Biu hin qua kin trc khng phi c mun l lm m c c mtcng trnh i hi rt nhiu thi gian v trnh . T mu m n s lng, chtlng cng trnh ph thuc vo nhiu yu t: Nh kh nng v vn, kh nngcung ng vt liu vt t cng c xydng... Do vy, Cng ty phi s dng vnlu ng lm sao vi s lng ln p ng nhu cu sn xut kinh doanhtrong thi gian di ca cc nh u t. Bn cnh Cng ty phi s dng s

42

vn lm sao cho c hiu qu, vt t my mc thit b thi cng cng nh hngrt ln n tnh hnh ti chnh ca Cng ty.2.1.5. c im quy trnh sn xut ca Cng ty

L cng ty xy dng nn c tnh c th ring bit, cc cng trnh xy dnghu ht c khi lng ln v chia lm nhiu cng on, cng vic thng xuynphi thc hin ngoi tri nn chu nhiu nh hng ca yu t thin nhin. Lunlun phi lu ng theo cc cng trnh hoc hng mc cng trnh. Phm vi hotng ca Cng ty tng i rng.

Quy trnh xy dng c khi qut qua s 1.10

2.2. Kt qu hot ng sn xut kinh doanh Cng ty TNHH Trang QuangQu trnh sn xut kinh doanh ca Cng ty trong 3 nm gn y c th

hin mt s ch tiu kinh t sau:Biu s 2.2: Kt qu sn xut kinh doanh t nm 2008 2010 (vt: ng)STT Ch tiu 2010 2011 20121 Doanh thu bn hng 17.148.477.176 23.304.622.089 28.577.670.4882 Gi vn hng bn 16.213.353.330 21.640.013.366 26.264.697.0003 Li nhun gp 935.123.846 1.664.608.720 2.3123973.4804 Chi ph bn hng 125.205.000 213.105.050 187.560.5005 Chi ph qun l Cng

ty508.604.560 762.100.259 910.852.653

Giai ontrng thu

Lp d tonchun b thi

cngGiai on uthu cng trnh

THICNG

NGHIM THU ,BN GIAO

THANH LHP NG

43

6 Li nhun t HKD 301.314.286 689.403.411 1.214.560.3277 Thu nhp khc 7.000.000 0 36.500.0008 Chi ph khc 37.050.600 46.895.000 75.520.3509 Tng li nhun trc

thu271.263.686 642.508.411 1.102.539.977

10 Thu TNDN 13.563.184 32.125.420 55.126.99811 Li nhun sau thu 257.700.502 610.382.990 1.047.412.978

Nhn vo bng s liu trn ta thy tnh hnh hot ng kinh doanh ca Cngty trong ba nm qua t c nhng kt qu kh quan vi s tng trng khtt gia cc nm.

- V doanh thu:Nm 2009 so vi nm 2008 tng 6.156.144..910 (tng 36%)Nm 2010 so vi nm 2009 tng 5.273.048.400 (tng 22,6%)y l mt kt qu ng khch l i vi Cng ty TNHH Xy dng v

Thng mi t Ngha. Cng ty cn pht huy hn na v th cnh tranh camnh trn th trng ngy cng to thng hiu gp phn lm tng doanh thu.

- V chi ph qun l Cng ty:Nm 2011 so vi nm 2010 tng 253.495.699 (tng 49,85%)Nm 2012 so vi nm 2011 tng 148.752.394 (tng 19,5%)Chi ph qun l Cng ty tng qu cao. Chi ph qun l tng cao lm cho li

nhun b gim i r rt. Do , Cng ty cn phi c bin php h thp chi phqun l trong nhng nm tip theo.

- Li nhun sau thu:Nm 2011 tng 352.682.488 so vi nm 2010 (tng 136,85 %)Nm 2012 tng 437.029.988 so vi nm 2011 (tng 71,5%)Trong qu trnh hot ng t nm 2010- 2012 mc d gp nhiu kh khn

nht nh trong iu kin hin nay nh tnh hnh lm pht lm chi ph nguynvt liu tng cao, s cnh tranh mnh m ca cc n v bn nhng Cng tyTNHH Xy dng v Thng mi t ngha vn t c nhng kt qu tngi kh quan.

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2.3. c im cng tc k ton ca Cng ty2.3.1. Chc nng, nhim v ca phng k ton.

* Chc nng:- Thc hin nhng cng vic v nghip v chuyn mn ti chnh k ton

theo ng quy nh ca Nh nc v chun mc k ton, chuyn mn k ton.- Theo di, phn nh s vn ng vn kinh doanh ca Cng ty di mi

hnh thi v c vn cho ban lnh o Cng ty cc vn lin quan.- Tham mu cho ban Gim c v ch k ton v nhng thay i ca

ch qua tng thi k hot ng kinh doanh.* Nhim v:- Ghi chp, tnh ton, phn nh s hin c, tnh hnh lun chuyn v s

dng ti sn, vt t, tin vn, kt qu hot ng sn xut kinh doanh v s dngvn ca Cng ty

- Kim tra tnh hnh thc hin k hoch sn xut kinh doanh, k hoch thuchi ti chnh vic thu, np, thanh ton, kim tra vic gi gn v s dng ti sn,vt t, tin vn. Pht hin v ngn nga kp thi nhng hin tng lng ph, viphm ch , quy nh ca Cng ty- Cung cp cc s liu ti liu cho vic iuhnh hot ng sn xut kinh doanh, kim tra v phn tch hot ng kinh t tichnh, phc v cng tc lp v theo di k hoch. Cung cp s liu bo co chocc c quan hu quan theo ch bo co ti chnh, k ton hin hnh.

- Bo co kt qu hot ng sn xut kinh doanh cho ban Gim c cng ty.2.3.2.Tnh hnh t chc b my k ton.

B my k ton ca Cng ty c nhim v t chc, hng dn v kim trathc hin ton b cng tc thu thp , x l thng tin k ton. Kim tra, gim sttnh hinh ti chnh, tnh hnh qun l v s dng ti sn trong Cng ty, phn tchthng tin, s liu k ton , xut cc gii pht phc v yu cu qun tr vquyt nh kinh t ti chnh ca Cng ty.Cung cp s liu k ton theo quy nhca php lut.

thc hin tt nhim v m bo s chuyn mn ho lao ng ca cnb k ton, ng thi cn c vo c im t chc sn xut t chc qun l, bmy k ton ca Cng ty c t chc theo kiu trc tuyn v c chia thnhcc b phn ph trch nhng phn hnh k ton.Cng tc k ton c tp trung

45

ti phng k ton ca Cng ty, cn phn xng b tr k ton lm nhim vhch ton ban u.Phng k ton ca Cng ty n gi c 5 ngi v c b trtheo s sau.

S 1.11:B my k ton ti Cng ty TNHH Trang Quang

K ton trng:l ngi chu trch nhim cao nht trc gim c vmi hot ng k ton ca Cng ty. K ton trng l ngi t chc iu hnhb my k ton kim tra v thc hin vic ghi chp lun chuyn chng t. Ngoida k ton trng cn hng dn ch ovic lu d ti liu, s sch k tonlachn v ci tin hnh thc k ton cho ph hp vi tnh hnh ca Cng ty, chcnng quan trng nht ca k ton trng l tham mu cho gim c a danhng quyt nh ng n trong hot ng ca Cng ty.

-K ton vt t,TSC: Phn nh ghi chp tnh hnh s dng vt t cacc phn xng ,tnh hnh phn b nguyn vt liu cho sn xut. ng thi theodi s bin ng tng gim ca ti sn c nh bao ghm mua mi, sa channg cp ti sn c nh, thanh l nhng bn ti sn c nh.

-K ton thanh ton cng n : Theo di thanh ton, i chiu cngn phi thu, phi tr ca tng khch hng. ng thi theo di vic thu ,chi tinmt ti qu, cc khon vay v tr n ngn hng v thanh ton vi cn b cngnhn vin.

K ton trng

K tonvt tTSC

K tonthanh

ton cngn

K tonphnxng

Thqu

46

-K ton phn xng: Ph trch vic hch ton tin lng, ,BHXH,BHYT, KPCD, tin cng tin thng v cc khon phi tr cho ngi lao ng.ng thi theo di vic nhp xut kho.

-Th qu: Thu chi tin mt theo chng t k ton c duyt giao nhntin chnh xc gia thu v chi. Nhp qu bo co hng nghy, np tin vo tikhon ngn hng.2.3.3. Ch k ton, hnh thc s k ton Cng ty ang p dng

Ch k ton.Cng ty TNHH Trang Quang l Cng ty trong lnh vc xy dng, thc

hin hch ton theo ch k ton Cng ty xy dng ban hnh theo quyt nhs 15 Q/2006/Q-BTC ngy 20/03 /2006 ca B trng BTC.V ch kton hinh hnh m Cng ty ang p dng.

-H thng ti khon Cng ty ang p dng l h thng ti khon trong ch k ton mi.

-Chnh sch khu haoKhu hao TSCD trong Cng ty c p dng theo quyt nh 2006/Q-

BCT ca b trng b ti chnh v ban hnh ch , qun l ,s dng v trchkhu hao TSC ng thi c s iu chnh cho phu hp vi tnh hnh th t tiCng ty. TSC ca Cng ty c tnh theo phng php ng thng. Cng tytrch khu hao theo thng v thc hin nguyn tc khu hao trn thng.

Mc khu hao = Gi tr phi khu haohng nm ca TSC s nm s dng

Mc khu hao = Mc khu hao hng nm ca TSChng thng ca TSC 12Thi gian khu hao c xy dng c th cho tng ti sn v ph thuc

vo gi tr v khung khu hao do b ti chnh quy nh- K ton hng tn kho : Cng ty p dng phng php hch ton hng

tn kho theo phng php k khai thng xuyn.- K ton chi tit vt t theo phng php th song song-K ton thu : Cng ty np thu GTGT theo phng php khu tr , vi

thu sut thu GTGT l 10%

47

-Thu thu nhp Cng ty np theo t l quy nh hin hnh va nh ncvi thu sut 25%

Bng cn i k ton: Cng ty tin hnh lp bng cn i k ton nmtheo ng cc quy nh ca lut k ton v chun mc k ton s21.*Cc chnh sch khc:

- K k ton va doanh nghp l 1 nm (mt nin k ton ) bt u tngy 01 thng 01 nm (theo nm dng lch) n ngy 31 thng 12 nm.-n v tin t k ton s dng: vit nam ng (VN)

* Hnh thc s k ton.Cng ty TNHH Xy dng v Thng mi t Ngha p dng phng php ghis k ton theo hnh thc nht k chung.

Hnh thc nht k chung l hnh thc phn nh cc nghip v kinh t phtsinh trong Cng ty u c ghi vo s nht k chung theo trnh t thi gianpht sinh v nh khon theo nghip v

48

S 1.12. trnh t k ton theo hnh thc nht k chung.

(2) (1) (3)

(1) (4)(6)

(5)

(7)

hi ch:Ghi hng ngyGhi cui thngi chiu kim tra

Trnh t ghi s:(1) Hng thng cn c vo chng t gc hp l lp iu khon k ton ri

ghi vo s nht k chung theo th t thi gian, ri t s nht k chung ghi vos ci.

(2) Trng hp cn m thm cc s nht k c bit th cng cn c vochng t gc ghi vo s nht k c bit ri cui thng t s nht k c bitghi vo s ci.

Chng T Gc

S, Th K TonChi Tit

S Nht K cBit S Nht KChung

S Ci

Bng Cn i SPht Sinh

Bng Tng HpChi Tit

Bo Co TiChnh

49

(3) Cc chng t cn hch ton chi tit c ghi vo s k ton chi tit.(4) Lp bng tng hp s liu chi tit t cc s k ton chi tit.(5) Cn c vo s ci lp bng cn i s pht sinh cc ti khon.(6) Kim tra i chiu s liu s ci v bng tng hp s liu chi tit.(7) Tng hp s liu lp bng bo co ti chnh.

2.4. Thc trng cng tc k ton nguyn vt liu ti Cng ty TNHH TrangQuang2.4.1 c im nguyn vt liu v tnh hnh cung cp nguyn vt vt liu tiCng ty.

* c im nguyn vt liu.Cng ty TNHH Xy dng v Thng mi t Ngha l doanh ngip hot

ng trong lnh vc : Xy dng cc cng trnh dn dng , ng giao thng ,thu li, nc sinh hot.. nn vt liu c s dng ln (khong 75 - 80%) trongtng chi ph xy dng cng trnh.

- Nguyn vt liu ch tham gia vo mt chu k sn xut nht nh v khitham gia vo chu k sn xut, di tc ng ca lao ng chng b tiu hao tonb hoc thay i hnh thi vt cht ban u to ra hnh thi vt cht ca snphm.

- Nguyn vt liu s dng trong Cng ty l cc loi vt liu xy dng nnchng rt a dng v chng loi v c tnh cht l ho khc nhau.V vy vicqun l v bo qun chng gp rt nhiu kh khn.- Nguyn vt liu ca Cng ty bao gm nhiu loi nh: Xi mng, st, thp, ,ct, si, gch, nha ng v nhiu loi khc nh xng, du v cc ho cht, dychy chm, kp in

.* Tnh hnh cung cp nguyn vt liu ti Cng ty .Ngun cung cp NVL ca Cng ty nhp kho ch yu do mua ngoi t

cc n v c quan h mua bn lu di, c uy tn vi Cng ty trong nc vnhp khu. Cn mt s ph tng thay th th doanh nghip c cn b vt t imua ngoi th trng. Cc loi vt t sau khi kim nhn, Cng ty thanh tonbng tin mt, tin gi ngn hng, hoc n li.

50

2.4.2. Phn loi v nh gi nguyn vt liu.2.4.2.1. Phn loi nguyn vt liu.

Do nguyn liu, vt liu ca Cng ty c khi lng ln, chng loi rt adng v phong ph. Mi loi nguyn vt liu c li c chc nng v tnh cht lho khc nhau. Nn tin hnh qun l v hch ton nguyn vt liu chnh xcth Cng ty phi tin hnh phn loi nguyn vt liu mt cch hp l.

Xut pht t yu cu Cng ty TNHH Trang Quang phn loi nguynvt liu da trn vi tr v tc dng ca chng trong sn xut. Theo cch phnloi ny nguyn vt liu ca cng ty c phn loi nh sau:

- Nguyn vt liu chnh: i vi cc cng trnh khc nhau th vt liu cngkhc nhau nh cng trnh giao thng th nguyn vt liu l: St, thp, si, ct,nha ng v xi mng.

- Nguyn vt liu ph: L nhng nguyn vt liu c tc dng ph tr trongsn xut nh: que hn, xy, sn

- Nhin liu: Ch yu dng cho chy my thi cng, cc phng tin vnchuyn, vn ti phc v cho sn xut nh: Xng, du

- Ph Tng: l nhng chi tit ph tng dng thay th, bo dng sacha my thi cng, bo dng t nh: sm, lp, xch, nhp, phanh, ym

- Thit b xy dng c bn bao gm cc thit b, phng tin dng chocng tc xy dng c bn.

- Ph liu: L nhng vt liu thu li c sau qu trnh sn xut kinh doanhc th s dng hay bn ra ngoi nh st vn2.4.2.2. nh gi nguyn vt liu.

* nh gi nguyn vt liu nhp kho.- Cng ty hch ton theo phng php k khai thng xuyn p dng

phng php tnh thu GTGT theo phng php khu tr.Gi vn thc t ca nguyn vt liu mua ngoi nhp kho:Tr gi vn thc t ca nguyn vt liu nhp kho t mua ngoi bao gm:

Tr gi mua, chi ph vn chuyn, chi ph bc d. Nu chi ph vn chuyn, bc ddo bn bn chu th tr gi vn thc t ca NVL nhp kho ch bao gm tr gimua l gi bn ghi trn ho n (gi cha c thu GTGT).

51

Gi thc tnguyn vtliu nhp

kho

=

Gi mua ghitrn ho n(gi cha cthu GTGT)

+Cc chi ph thu mua(bao gm chi ph

vn chuyn, bc d)-Cc khon gimtr hng mua

(nu c)

V d: Ngy 3/11/2010 Cng ty nhp kho vt liu Xi mng Bm Sn, phiunhp kho s 221 ngy 3/11/2010, s lng 250 tn. S vt liu ny mua caCng ty C phn Xi Mng Bm Sn, ho n GTGT s 0080589 ngy2/11/2010:

Gi bn cha c thu: 218.181.750 ngThu GTGT (thu sut 5%): 10.909.087 ngTng gi thanh ton: 229.090.837 ng

Theo tho thun (ghi trong iu 4 ca hp ng mua bn sPCV05030066S ngy 20/10/2010), ton b chi ph vn chuyn, bc xp do bnbn chu.

Vi ti liu trn Cng ty tnh tr gi vn thc t nhp kho ca vt liu Ximng Bm Sn nh sau:

Tr gi vn thc t nhp kho = 218.181.750 ng, tc bng gi mua chac thu GTGT.* nh gi nguyn vt liu xut kho.

xc nh tr gi vn xut kho ca nguyn vt liu, Cng ty p dngphng php nhp trc xut trc. y l phng php da trn gi thit shng no nhp kho trc th xut kho trc v ly n gi nhp thc t cas hng y lm n gi xut.

V d: Trong thng 11/2010 Cng ty TNHH Xy dng v Thng mi tNghac ti liu v vt liu thp 8 nh sau:

Tn ngy 2/11: S lng: 2500 kg n gi: 13.350 ng/kgXut ngy 2/11: S lng: 2500 kgNhp ngy 5/11: S lng: 6500 kg n gi: 13.600 ng/kgXut ngy 9/11: S lng: 4000 kgNhp ngy 21/11: S lng: 9000 kg n gi: 13.460 ng/kg

52

Vi ti liu trn, Cng ty tnh tr gi vn thc t xut kho ca vt liu thp8 trong thng cho tng phiu xut nh sau:Phiu xut kho s 234 ngy 2/11 2500 x 13.350 = 33.375.000 ngPhiu xut kho s 236 ngy 9/11 4000 x 13.600 = 54.400.000 ng

Cng c thng 87.775.000 ng

2.4.3. Th tc nhp, xut kho nguyn vt liu ti Cng ty.. hch ton cc nghip v v nguyn vt liu Cng ty s dng cc loi

chng t sau+ Giy yu cu mua+ Giy ngh xut+ Phiu nhp kho, phiu xut kho+ Th kho+ Bin bn kim nghim vt t, hng ho+ Bng k chi tit nguyn vt liu+ Bng tng hp nhp, xut, tn+ Phiu k ton khc

2.4.3.1.Th tc nhp kho nguyn vt liu. Cng ty TNHH Xy dng v Thng mi t Ngha vic thu mua vt t

do phng kinh doanh m nhim, mua theo k hoch cung cp vt t hoc theoyu cu sn xut. Khi vt liu c mua v ngi i mua s mang cc ho nnh: Ho n mua hng, ho n GTGT ca n v bn, ho n cc ph vnchuyn ln phng k ton. Trc khi nhp kho, vt t mua v s c th khov k ton vt t kim tra s lng, cht lng, quy cch, i chiu vi ho nnu ng mi cho nhp kho v k ton vt t vit phiu nhp kho. Trng hpvt liu mua v nu c khi lng ln, gi tr cao th Cng ty s c ban kimnghim vt t lp Bin bn kim nghim vt t. Sau khi c kin ca bankim nghim vt t v s hng mua ng quy cch, mu m, cht lng theoho n th th kho mi tin hnh cho nhp kho.

53

S 1.13: Th tc nhp kho nguyn vt liu

Ho n Bin bn PhiuPkim nghim nhp kho

V d: Ngy 4/12/2010 Cng ty TNHH Xy dng v Thng mi tNgha mua vt t v nhp kho ca Cng ty TNHH thng mi v dch v HngNam theo ho n s 040324.

Nguynvt liu

Ban kimnghim

Phng kthut vt t Nhpkho

Phng k ton

54

n v bn hng: Cng ty TNHH TM v dch v Hng Nama ch: T 1 P.Quyt Tm TP Sn LaS ti khon:.............................................. MS: 5500282249H tn ngi mua hng: Bi Th Thanh Huynn v: Cng ty TNHH Trang Quanga ch: T 8 Th trn ht lt - Huyn Mai Sn -TP Sn LaS ti khon: 7900 201 003 258Hnh thc thanh ton: TM,CK MS: 00550210981

STT Tn hng ho ,dch v n vtnhS

lng n gi Thnh tin

1 Thp 16 kg 5.000 13.350 66.750.0002 Thp 10 kg 5.500 13.350 73.425.0003 Thp 12 kg 7.000 13.350 93.450.0004 Thp 14 kg 6.500 13.350 86.775.000

Cng tin hng 320.400.000Thu sut thu GTGT

5% Tin thu GTGT 16.020.000

Tng cng tin hng 336.420.000

Biu s 2.3: HO NGI TR GIA TNG

Lin 2: Giao cho khch hngNgy 4 thng 12 nm 2010

Mu S:01.GTKT-3LL

ML/2007B.040324

55

Tng s tin vit bng ch: Ba trm ba mi su triu bn trm hai mi nghnng.

Ngi mua hng(K, h tn)

Ngi bn hng(K, h tn)

Th trng n v(K, h tn, ng du)

Khi hng v ti kho nhn vin k ton tin hnh lp bin bn kim tra.

Biu s 2.4:n v: Cng ty TNHH Trang Quang

a ch: T T 8 Th trn ht lt - HuynMai Sn -TP Sn La

Mu s 03-VT(Ban hnh theo QS 15/ Q-

BTCNgy 20/03/2006 ca B trng

BTC)BIN BN KIM NGHIM VT T, HNG HO

Ngy 4 thng 12 nm 2012Cn c vo ho n s 040324 ngy 4 thng 12 nm 2010 ca Cng ty

TNHH Hng Nam giao theo hp ng kinh t s 20.- Ban kim nghim gm:+ ng /B: inh Cng Hng Trng ban+ ng /B: Nguyn Mnh H U vin+ ng /B: inh Th Lng U vin- kim mghim cc loi vt t di y:

STTTn, nhnhiu, quycch vt t,hng ho

Ms

Phngtinkimnghim

nvtnh

S lngtheo

chng t

Kt qu kim nghimS lngng

quy cch,phm cht

S lngkhng

ng quycch

phm cht1 Thp 16 kg 5.000 5.000 02 Thp 10 kg 5.500 5.500 03 Thp 12 kg 7.000 7.000 04 Thp 14 kg 6.500 6.500 0Kt lun ca ban kim nghim: S thp trn s lng, cht lng m

bo quy cch phm cht .

56

i din k thut(K, h tn)

Th kho(K, h tn)

Trng ban(K, h tn)

Ngy 4 thng 12 nm 2012 cn c vo ho n s 040324 ca Cng tyTNHH Hng Nam phng k ton lp phiu nhp kho.

57

Biu s 2.5:

n v: Cng ty TNHH Trang Quanga ch: T 8 Th trn ht lt - Huyn Mai

Sn -TP Sn La

Mu s 01- VTBan hnh theo Q15/2006 Q-

BTCNgy 20/3 /2006 ca B TrngBTC

PHIU NHP KHONgy 4 thng 12 nm 2010

S: 230

Tn ngi nhp hng: Trnh Th Duyn N TK 152:320.400.000

Theo ho n: 040324 C TK331:320.400.000

Nhp ti kho: Cng ty

STT

Tn nhn hiusn phm, hngho, dch v

Ms

nvtnh

S lng

n gi Thnh tinTheochngt

Thcnhp

1 Thp 16 kg 5.000 5.000 13.350 66.750.0002 Thp 10 kg 5.500 5.500 13.350 73.425.0003 Thp 12 kg 7.000 7.000 13.350 93.450.0004 Thp 14 kg 6.500 6.500 13.350 86.775.000

Cng tin hng 320.400.000

Tng s tin (vit bng ch): Ba trm hai mi triu bn trm nghn ng chn.

58

S chng t gc km theo:Ngy 4 thng 12 nm 2010

Ngi lp phiu(K, h tn)

Ngi nhn hng(K, h tn)

Th kho(K, h tn)

K ton trng(K, h tn)

2.4.3.2.Th tc xut kho nguyn vt liuCn c vo nhim v sn xut c giao, cn c vo nh mc tiu hao

NVL cho tng cng trnh, hng mc cng trnh cc i vit giy yu cu cp vtt, k ton vt t ca Cng ty tin hnh lp phiu xut gm 3 lin:

+ 1 lin lu ti phng k ton vt t.+ 1 lin th kho gi ghi th kho v sau chuyn ln phng k ton.+ 1 lin giao cho b phn s dng vt t gi.- i vi vt liu xut kho cho n v ni b, k ton s dng chng t

phiu xut kho kim vn chuyn ni b, phng k ton tin hnh lp phiu xutkho gm 3 lin:

+ 1 lin lu ti phng k ton.+ 1 lin th kho gi ghi th kho.+ 1 lin giao cho n v ni b gi.Sau khi ngi ph trch k vo phiu xut kho v giao cho ngi

lnh vt t xung kho lnh. Th kho thc hin xut kho v ghi slng thc xut vo th kho cn ct n gi thnh tin do k ton vt tvit, sau kim nghim s lng cht lng thc lnh, ngi nhn vth kho k vo 3 lin .

V d: Ngy 5 thng 12 nm 2010 cn b phng k thut vt t nghxut kho vt t thi cng cng trnh Hua Trai- Co Tt thuc huynh QunhNhai.

59

Biu s 2.6:

CNG HA X HI CHUE NGHA VIT NAMc lp - T do - Hnh phc

GIY NGHc s thng nht ca ban lnh o Cng ty, phng k thut kt hp vi

phng vt t ngh phng k ton vt t xut vt liu thi cng cng trnhHua Trai-Co Tat.

STT Tn vt t n v tnh S lng12345

Xi mng Bm Sn PCB30 Tn 80Thp 16 Kg 2500Thp 14 Kg 3500Thp 12 Kg 1800Thp 10 Kg 2750

ngh phng k ton vt t gii quyt.Ngy 5 thng 12 nm 2010

Lnh o (duyt) Phng vt t(K, h tn) (K, h tn)Sau khi phng k thut trnh ln lnh o duyt xong chuyn sang phng

k ton vt t, cn c vo giy ngh ca phng vt t, k ton vt t tin hnhlp phiu xut kho.

60

Biu s 2.7:n v: Cng ty TNHH Trang Quang

a ch: T 8 Th trn ht lt - Huyn MaiSn -TP Sn La

Mu s: 02 - VT(Ban hnh theo Q15/2006 Q-

BTCNgy 20/03/2006 ca B trng

BTC)PHIU XUT KHO

Ngy 5 thng 12 nm 2010N TK 621: 210.660.660

S: 241 C TK 152: 210.660.660Tn ngi nhn hng: H Minh c (T trng)L do xut: Thi cng cng trnh Hua Trai- Co TTXut ti kho: Cng ty (NVL chnh)

STTTn, nhn hiu quycch sn phm vt

t

Ms

nvtnh

S lngn gi Thnh tinYu

cuThcxut

A B C D 1 2 3 41 Xi mng Bm Sn Tn 80 80 872.727 69.818.1602. Thp 16 kg 2.500 2.500 13.350 33.375.0003 Thp 14 kg 3.500 3.500 13.350 46.725.0004 Thp 12 kg 1.800 1.800 13.350 24.030.0005 Thp 10 kg 2.750 2.750 13.350 36.712.500

Cng 210.660.660Tng s tin (vit bng ch): Hai trm mi triu, su trm su mi su nghn,su trm su mi ng.S chng t km theo: 01

Ngy 5 thng 12 nm 2010Ngi lp phiu(K, h tn)

Ngi nhn hng(K, h tn)

Th kho(K, h tn)

K ton trng(K, h tn)

Gim c(K, htn)

61

2.4.4. Phng php hoch ton chi ph nguyn vt liu ti Cng ty TNHHTrang Quang.

Cng ty TNHH Trang Quang hch ton chi tit nguyn vt liu theophng php th song song n gin vic ghi chp, kim tra i chiu do cim NVL Cng ty c s lng ln chng loi phong ph v a dng, mt nhp xut nhiu.

- Ti kho: Hng ngy khi pht sinh cc nghip v nhp - xut NVL th khotin hnh ghi th kho s lng thc nhp, thc xut.

+ Cn c vo chng t thc nhp, xut nh phiu xut kho... nh k 3-5ngy th kho tp hp ton b chng t nhp, xut gi cho phng k ton lmcn c ghi s. Mi th dng cho tng th NVL c nhn hiu quy cch v cngmt kho c th m trn nhiu t tu thuc vo vo khi lng nghip v nhp,xut pht sinh tng loi NVL .

- Ti phng k ton: K ton vt t m s chi tit cho tng loi nguyn vtliu. nh k cn c vo cc phiu nhp, phiu xut nguyn vt liu, k ton sghi vo s chi tit vt t lp bng nhp xut tn nguyn vt liu.

62

Biu s 2.8:n v: Cng ty TNHH Trang Quang

a ch: T 8 Th trn ht lt - Huyn MaiSn -TP Sn La

Mu s: S09- VTBan hnh theo Q12/2006 Q-

BTC

TH KHONgy lp th: 04 thng 12 nm 2010

Tn nhn hiu, quy cch vt t: Thp 16n v tnh: KgM s:

STTChng t

Din gii NgyN-XS lng

SH NT Nhp Xut TnTn u thng 2000

240 4/12 Nhp kho thp 16 24.000243 5/12 Xut kho thp 16 10.550251 13/12 Xut kho thp 16 8.000 7.450264 17/12 Nhp kho thp 16 5.200 12.650275 20/12 Xut kho thp 16 4.700 7.950283 27/12 Xut kho thp 16 4000 3950

Cng: 29.200 27.250 3.950S ny c trang anh s th t t trang 01 n trang

Th kho(K, h tn)

K ton trng(K, h tn)

Gim c(K, h tn, ng du)

Cn c vo s liu nhp, xut, tn kho nguyn vt liu trn th kho k ton ghis tit cho tng loi nguyn vt liu

63

Biu s 2.9:n v: Cng ty TNHH Trang Quanga ch: T 8 Th trn ht lt - Huyn

Mai Sn -TP Sn La

Mu s S07 -VTBan hnh theo Q15/2006/Q-

BTC

S CHI TIT NGUYN VT LIUThng 12 nm 2010Ti khon 152 - Nguyn vt liuTn kho:

Tn, quy cch nguyn vt liu (sn phm, hng ho): Thp 16Chng t Din gii

n vtnh

ngi Nhp Xut Tn

Ghich

SH NT SL TT SL TT SL TTA B C D 1 2 3 4 5 6 7 8

S d uthng 12 Kg 13.350 2000 26.700.000

240 4/12 Nhp kho thp16 Kg 13.350 24000320.400.000 26000

347.100.000

243 5/12 Xut kho thp16 Kg 13.350 10550140.842.50

0 15450206.257.50

0

25113/12 Xut kho thp16 Kg 13.350 8000

106.800.000 7450 99.457.500

264 17/12Nhp kho thp

16 Kg 13.350 520069.420.000 12650

168.877.500

275 20/12Xut kho thp

16 Kg 13.350 4700 62.745.000 7950106.132.50

0283 27/12

Xut kho thp16 13.350 4000 53.400.000 3950 52.732.500

Cng 29200 389.820.000 27250363.787.50

0 3950 52.732.500

S ny c...... trang nh s th t t trang 01 n trang........Ngy m s:....

Thng 12 nm 2010Ngi ghi s(K, h tn)

K ton trng(K, h tn)

Gim c(K, h tn, ng du)

64

Biu s 2.10:

BNG TNG HP NHP - XUT TN KHO NGUYN VT LIUThng 12 nm 2010

Tn nhn hiu, quy cch vt t: Thp 16

SD

Tnnguynvt liu

Tn u thng Nhp trong thng Xut trong thng Tn cui thng

SL TT SL TT SL TT SL TT

15 Thp16 2000 26.700.000 29200 389.820.000 27250 363.787.500 3950 52.732.500

2.4.5. Phng php k ton chi ph nguyn vt liu ti Cng ty TNHH TrangQuang2.4.5.1. K ton nhp kho nguyn vt liu.

Vt liu ca Cng ty TNHH Trang Quang ch yu l mua ngoi, khng ctrng hp lin doanh, tng thng, vin tr. Vic cung cp vt liu cho thicng cc cng trnh l do phng k ton vt t ca Cng ty m nhim, phngk ton vt t s k hp ng thng qua gim c Cng ty.

Cn c vo chng t gc nh hp ng mua, ho n, bin bn kimnghim, phiu xut kho k ton tin hnh nh khon v vo s.

- i vi NVL mua ngoi Cng ty thanh ton bng tin mt hoc tin gingn hng, k ton ghi s chi tit nhp NVL.

V d :- Ngy 2 thng 12 nm 2010 khi mua vt t ca cng ty DNTN Thanh Anh,

tng gi tr thanh ton l 239.999.925 ng trong thu GTGT l 21.818.175ng Cng ty thanh ton bng chuyn khon.

Cn c vo ho n mua hng s 0080589 phng k ton lp phiu nhpkho s 229 k ton ghi s chi tit vt liu .

65

N TK 152: 218.181.750 N TK 133(1): 21.818.175

C TK 112: 239.999.925 - Ngy 7 thng 12 nm 2010 Cng ty mua nhp kho 50 tn xi mng Bm

Sn theo ho n s 0080602 ca cng ty Vt t 38. Tng gi tr thanh ton l48.235.000 ng, thu VAT 10%. Cng ty thanh ton cho ngi bn bngchuyn khon.

Cn c vo ho n mua hng s 0080602 k ton ghi s chi tit vt liu:N TK 152: 43.850.000 N TK 133: 4.385.000

C TK 112: 48.235.000 * Khi mua vt liu cha tr tin :N TK 152 - ( chi tit tng loi NVL ) gi trn ho nN TK 133 - (thu GTGT u vo )

C TK 331: Tng gi thanh tonV d: Ngy 4 thng 12 nm 2010 Cng ty mua hng vt t thp ca cng

ty TNHH Hng Nam tng gi thanh ton l 336.420.000 ng trong thuGTGT l 5% Cng ty cha thanh ton (hnh thc tr chm ).

Cn c vo ho n s 0040324 phng k ton lp phiu nhp kho s 232k ton ghi s chi tit vt liu

N TK 152: 320.400.000 N TK 133: 16.020.000 C TK 331: 336.420.000

2.4.5.2 K ton xut kho nguyn vt liu.Gi xut kho NVL m Cng ty ang p dng l gi thc t ch danh, ti

kho Cng ty khi NVL mua v nhp kho hoc xut thmg cho cc cng trnh kton ti cc i, th kho c trch nhim kim tra i chiu s lng, phm chtca vt t vi ho n mua hng, ho n c k ton gi lm cn c cho vcquyt ton cng trnh. Trong trng hp ny k ton i lp phiu nhp kho link vi phiu ca cn b ca cc i k nhn, cui cng gi ln phng k ton.

66

VD: Ngy 5 thng 12 nm 2010 xut kho NVL cho cng trnh Mng VMng Cai theo phiu xut s 241, k ton tin hnh ghi s:

N TK 621: 210.660.660 C TK 152: 210.660.660

- Ngy 13 thng 12 nm 2010 xut kho nguyn vt liu cho cng trnhthu li Nm Si, phiu xut kho s 246, k ton ghi s:

N TK 621: 194.072.700 C TK 152: 194.072.700

- Ngy 15 thng 12 nm 2010 ng H Vn Kim mua vt liu Ct vng120m3 xut thng cng trnh tng s tin thanh ton l 19.200.000 ng, thanhton bng tin mt.

N TK 621: 19.200.000 C TK 111: 19.200.000

- Ngy 20 thng 12 nm 2010 xut kho NVL cho cng trnh Mng Vmng Cai, k ton tin hnh ghi s:

N TK 621: 62.745.000 C TK 152: 62.745.000

- Ngy 27 thng 12 nm 2010 xut kho NVL cho cng trnh Thu liNm Si k ton tin hnh ghi s :

N TK621: 105.763.620 C TK 152: 105.763.620

* i vi cng trnh vng su, vng xa khi mua hng Cng ty cho phpxut thng vo cng trnh khng qua kho. Cui k mang chng t, ho n vnp, k ton s tin hnh ghi s.V d: Ngy 29 tthng 12 nm 2010 mua vt liu thp ca cng ty TNHH HngNam s lng 100 cy 18 v 100 kg thp 1 tng gi thanh ton l34.792.485 trong thu GTGT 5% l 1.656.785 xut thng vo cng trnh thuli Nm Si k ton ghi :

N TK 621: 33.135.700 N TK 133(1): 1.656.785

C TK 331: 34.792.485

67

n v : Cng ty TNHH Trang Quanga ch: T 8 Th trn ht lt - Huyn

Mai Sn -TP Sn La

Mu s S03b- DNN( Ban hnh theo Q s15 /2006 Q-BTC Ngy 20/3/2006ca B trg

BTC)S CI

Thng 12 nm 2010Tn ti khon : Nguyn vt liu

S hiu :152(n v tnh: ng )

Chng t Din gii Nht kchung TKing

S tinShiu

Ngythng Trang s

STTdng N C

D u k 35.427.270PN 2/12 Nhp kho NVL thanhton = TGNH 112 218.181.750PN 4/12 Nhp kho NVL cha

tr tin 331 320.400.000PX 5/12 Xut kho NVL choSX sn phm 621

210.660.660

PN 7/12 Nhp kho NVL thanhton = TGNH 112 43.850.000

PX 13/12 Xut kho NVL snxut sn phm 621194.072.7

00PN 17/12 Nhp kho NVL thanh

ton =TM 111 69.420.000PX 20/12 Xut kho NVL SXsn phm 621

62.745.000

PX 27/12 Xut kho NVL choSX sn phm

621 105.763.620

Cng pht sinh 651.851.750 573.241.980D cui thng 114.037.040

Ngy m sNgy 31 thng 12 nm 2010

Ngi ghi s( k ,h tn )

K ton trng(k ,h tn)

Gim c( K ,h tn ,ng du )

68

n v: Cng ty TNHH Trang Quanga ch: T 8 Th trn ht lt - Huyn Mai

Sn -TP Sn La

Mu s S03b- DNN( Ban hnh theo Q s15 /2006 Q-BTC Ngy 20/3/2006ca B trg

BTC)S CI

Thng 12 nm 2010Tn ti khon: Chi ph nguyn vt liu trc tip

S hiu: 621(n v tnh: ng)

Chng tDin gii

Nht kchung

TKing

S tinSH Ngy

thngrangs

STTdng N C

PX 5/12 Xut kho NVLcho SX sn

phm

152 210.660.660

PX 13/12 Xut NVL choSX sn phm

152 194.072.700

15/12 Mua xut NVLthng cho cng

trnh

152 19.200.000

PX20/12 Xut NVL cho

SX sn phm152. 62.745.000.

PX 27/12 Xut NVL choSX sn phm

152 105.763.620

29/12 Mua NVL xutthng

331 33.135.700

31/12 Kt chuyn CPNVL trc tip tnh gi thnh

154 625.577.680

Cng 625.577.680 625.577.680Ngy 31 thng 12 nm 2010

Ngi ghi s( k, h tn )

K ton trng(k,h tn)

Gim c( K, h tn, ng du )

69

n v: Cng ty TNHH Trang Quanga ch: T 8 Th trn ht lt -Huyn Mai Sn -TP Sn La

Mu s S03b- DNN( Ban hnh theo Q s15 /2006 Q-

BTCNgy 20/3/2006ca B trg BTC)

BNG PHN B NGUYN VT LIUThng 12 nm 2010

(n v tnh ng )Ghi c cc TK i tng SD

Ghi n ccTK

TK 152

HT TT

1. Ti khon 621 - Chi ph NVL trc tip 625.577.680

2. Ti khon 623 - Chi ph s dng my thicng

76.945.475

3. Ti khon 627 -Chi ph sn xut chung 61.760.015

4. Ti khon 642 -Chi ph qun l Cng ty 45.105.465Cng : 809.388.635

2.4.6 Kim k nguyn vt liu ti Cng ty TNHH Trang QuangKim k nguyn vt liu ti Cng ty TNHH Trang Quang nhm xc nh mt

cch chnh xc v s lng, cht lng v gi tr ca tng loi NVL hin angc trong kho ca cng ty. Hn na Cng ty kim k vt liu cn c mc chn c v kim tra vic bo qun, pht hin kp thi v x l cc trng hphao ht, h hng, mt mt... Nguyn vt liu ti kho trn c s cao trchnhim cho tng ngi bo qun v s dng vt liu v a n np cng tc qunl, hch ton nguyn vt liu, cao cng tc i chiu gia th kho v k tonvt liu, gia k ton vt liu v k ton cc phn hnh khc.

70

Cng tc kim k c tin hnh mi nm mt ln vo thi im cui nm,trc khi tin hnh kim k phi kho s xc nh s d thi im kim k.Trong qu trnh kim k phi i chiu s liu v s tn trn s sch, s tn thct v s chnh lch thnh tin ca tng loi nguyn vt liu.Cn c vo bin bn kim k vt iu tn kho hi ng kim k s a ra kt

qu x l, k ton da vo quyt nh ny ghi s.BIN BN KIM K VT T

- Thi im kim k : 2 gi ngy 31 thng 12 nm 2010- Ban kim k gm :- ng / B: L Thanh Sn : Trng ban- ng /B: Bi Th Thanh Huyn: Thnh vin- ng /B: Nguyn Khaie Hon: Thnh vin- kim k kho nhng mt hng di y : n vtnh :ng

STT

Tn ,nhnhiu hngho quy

cch vt t

VTTheo s k ton Theo kim k Chnhlch

SL TT SL TTTha

Thiu

1 Xi mng Tn 20 17.454.540 20 17.454.5402 Thp Phi 16 Kg 900 12.015.000 900 12.015.0003 Thp phi 14 kg 770 10279.500 770 10.279.5004 Thp phi 10 Kg 1.300 17.355.000 1.300 17.355.0005 Thp phi 8 kg 980 13.083.000 980 13.083.000

Cng 70.187.040 70.187.040S liu trn cho thy tr gi nguyn vt liu tn kho thc t kim k so vi

s sch bng nhau, cht lng vt t c nh gi l tt, khng thy c tnhtrng h hng, km phm cht ca vt t, iu ny chng t cng tc bo qunnguyn vt liu ca Cng ty l tt .

71

CHNG 3MT S GII PHP NHM GP PHN HON THIN CNG TC

K TON NGUYN VT LIU TI CNG TY TNHH TRANG QUANG

3.1. Nhn xt, nh gi v cng tc k ton hc ton chi ph nguyn vt liuti Cng ty TNHH Trang Quang3.1.1. u im

K t khi thnh lp n nay Cng ty TNHH Trang Quang tng bc lnmnh v mi mt. Cng tc qun l ni chung v cng tc k ton ni ring tiCng ty khng ngng c cng c v hon thin. ng vng trong nnkinh t th trng, qua c rt t kinh nghim thc t, Cng ty nhanh chngt chc sp xp li lao ng, t chc li b my qun l. Vi i ng cn b ctrnh vng vng, c trch nhim cao, sp xp li sn xut ph hp vi tnhhnh mi, Cng ty t c nhng thnh tch ng k, nhng thnh tch khng th khng ni n nhng c gng ca phng ti chnh - k ton.

Nhn thc c tm quan trng ca cng tc hch ton NVL trong qutrnh sn xut, Cng ty TNHH Trang Quang t chc kh tt cng tc qun lNVL cng nh hch ton NVL. iu th hin ch:

- Cng tc t chc k ton c thit k kh hp l, bao qut c ccnghip v kinh t pht sinh.

- Cng tc k ton nguyn vt liu c phn nh ng thc trng caCng ty m bo cung cp thng tin chnh xc, kp thi v thng nht v phmvi cng nh phng php tnh ton ch tiu gia cc k ton v cc b phn linquan. S liu trn s k ton mang tnh i chiu cao.

- Cng tc t chc chng t ban u cht ch gip cho k ton chi titNVL theo di chnh xc s bin ng ca NVL trong ton Cng ty, ng thigip cho cng tc qun l v hch ton tng hp thun li.

- Vai tr kim tra, gim st ca k ton nguyn vt liu c pht huy trongqu trnh thu mua, s dng nguyn vt liu cho sn xut kinh doanh.

- H thng kho c t chc kh hp l, c bn p ng c nhu cud tr, bo qun vt t cho sn xut, thun li cho cng tc qun l NVL cng

72

nh hch ton NVL ca Cng ty, gip cho lnh o Cng ty nm bt c tnhhnh NVL mt cch kp thi.

Cng ty c mt b my k ton gn nh, m hnh qun l v m hnh kton khoa hc ph hp vi c ch th trng hin nay. Cc phng ban ca doCng ty gip cho ban lnh o ca Cng ty gim st thi cng, qun l kinh t,t chc sn xut kinh doanh mt cch khoa hc v ra quyt nh ng n, nh Cng ty khng nh c v th ca mnh v to uy tn trn th trng.3.1.2. Hn ch

Bn cnh nhng mt tch cc, trong cng tc k ton nguyn vt liu Cngty vn cn mt s im hn ch nh:

Hch ton chi tit nguyn vt liu ti Cng ty p dng theo phng phpghi th song song nn mt nhiu thi gian cho vic i chiu s liu gia thkho v phng k ton. Khi lng ghi s rt nhiu dn n vic kim tra ichiu s liu b dn vo cui thng nh hng n thi hn lp bo co k tonv d b ghi s trng lp nu quy nh nh s th t khng r rng, khng chtch.

Cng ty cha xy dng h thng danh im vt t, do gy kh khn chocng tc qun l, hch ton nguyn vt liu.

Vic t chc kho ti cng trnh cha khoa hc, cha kin c do vy vicm bo vt t khng c tt, vt t cn sp xp ln ln s gy kh khn chovic nhp - xut vt t mt nhiu thi gian.

S thay i lin tc ca h thng Lut K Ton -Ti Chnh lm chocng tc k ton b chm li, do k ton cha nm bt kp thi nhng thay i v cng tc k ton c lm theo th cng nn cng c nhng trng hpsai s trong qu trnh thc hin.

S trang b, ng dng cng ngh thng tin vo cng tc k ton cn nhiuhn ch.3.2. Mt s xut nhm gp phn hon thin cng tc k ton nguyn vtliu ti Cng ty TNHH Trang Quang

pht huy hn na vai tr ca k ton nguyn vt liu trong qun l, emxin xut mt s gii php nhm tip tc hon thin cng tc t chc k tonnguyn vt liu.

73

- kin th nht: Xy dng s danh im nguyn vt liuDo c im sn xut kinh doanh sn phm ca Cng ty bao gm nhiu

cng trnh khc nhau, Cng ty phi s dng nhiu NVL. Do vn t ra lphi qun l nh th no cho khoa hc, thc t th Cng ty phn loai NVLthnh 5 loi gm NVL chnh, NVL ph, nhin liu, ph tng thay th v phliu thu hi. Tuy nhin m bo cho cng tc qun l NVL c cht ch,thng nht i chiu kim tra r rng, d pht hin khi c sai st, thun tin chovic c gii ho cng tc k ton, cng ty nn lp s danh im NVL.

- kin th hai: Cng ty cn tin hnh u t, trang b cng ngh thng tinvo cng tc qun l ni chung v cng tc k ton ni ring.

Hin nay cng ngh thng tin pht trin khng ngng, to ra nhng u vittrong cng tc qun l, k ton. Nhiu Cng ty hin nay cng mnh dn ut nhm tin hc ho cng tc qun l k ton, cho php nng cao hiu qu qunl ng thi tit kim c thi gian, chi ph sn xut kinh doanh qua nngcao c kh nng cnh tranh ca Cng ty

- kin th ba: V lp d phng gim gi hng tn kho.Hng tn kho ni chung v chi ph nguyn vt liu ni ring lun lun bin

ng theo thi gian. Do vic gi c ngy cng khng n nh, chi ph nguynvt liu ca Cng ty li rt ln nn ch cn mt s thay i nh v gi c nguynvt liu trn th trng cng nh hng ti qu trnh sn xut kinh doanh caCng ty , vic lp d phng gim gi nguyn vt liu tn kho i vi Cng ty sphn no b p thit hi xy ra khi nguyn vt liu b gim gi. Hin nay Cngty cha c cc khon d phng gim gi nguyn vt liu ni ring v hng tnkho ni chung .c bit trong tnh hnh th gii c nhiu bt n v kinh t, chnhtr, chin tranh gy nh hng tnh hnh kinh t trong nc biu hin l ccmt hng tng cao c bit l cc loi hng ho trong lnh vc xy dng nh stthp, xng, du ...tng lm cho chi ph tng v vy Cng ty cn quan tm hnn vn ny.

74

DANHMC TI LIU THAM KHO1 Ch k ton doanh nghip ( Ban hnh theo quyt nh s

15/2006/BTC ngy 20/3/2006 ca b trng b ti chnh)NXB ti chnh.2 Gio trnh k ton ti chnh - NXB ti chnh.3 Gio trnh k ton DN - NXB i hc kinh t quc dn PGS>TS.

Nguyn Vn Cng Ch Bin4 Gio trnh k ton doanh nghip5 CT TNHH Trang Quang,BCTC, Chng t. S sch k ton

75

DANHMC CH VIT TT

NVLTKGTGTSHCTNTXDCTTNHHTGNHQ- BTCSTTDVLNPCPNKKDVCQTSCVKD

Nguyn vt liuTi khonGi tr gia tngS hiuChng tNgy thngXy dngCTY TNHH Trang QuangTin gi ngn hngQuyt nh - b ti chnhS th tDch vLi nhnPhiu chiPhiu nhp khoKinh doanhVn c nhQuyt nhTi sn c nhVn kinh doanh

76

KT LUNK ton nguyn vt liu chim mt v tr rt quan trng trong cng tc k

ton cc n v xy dng. Hn na, vt liu l mt trong ba yu t c bnkhng th thiu c ca qu trnh sn xut kinh doanh, thng chim t trngln trong gi thnh sn phm. V vy, qun l tt nguyn liu vt liu s gpphn khng nh vo vic h gi thnh sn phm, tng li nhun cho DoanhNghip.

Qua thi gian thc tp ti Cng ty TNHH Trang Quang em nhn thcc cng tc t chc k ton nguyn vt liu ti Cng ty c v l lun v thctin gip em cng c thm kin thc c trang b ti nh trng. i su votm hiu em thy rng cng vi s i mi v ci tin h thng cng tc t chck ton ni chung ca nc ta hin nay v t chc k ton nguyn vt liu niring ang tng bc c cng c hon thin, vi mc ch em mnh dntm hiu nghin cu thy mt mnh cn pht huy v nhng im cn hn chcn khc phc nhm gp phn nh trong vic hon thin hn cng tc k tonnguyn vt liu ti Cng ty.

Tuy nhin do thi gian tm hiu thc t v trnh c hn nn em mi cha ra nhng kin bc u, chc chn khng trnh khi nhng thiu st. Dovy em rt mong nhn c kin ng gp ca cc anh ch trong phng kton v cc thy c gio trong khoa kinh t chuyn tt nhip ca em ngycng hon thin v mt l lun v thit thc vi thc tin. Em xin chn thnhcm n ban lnh o Cng ty TNHH Trang Quang, cc anh ch trong phng kton ca Cng ty v c gio nhit tnh gip em hon thnh chuyn ny.

Em xin chn thnh cm n !

Sn La ngy thng nm 2014Sinh vin

L Th Thoa

PHN2:NIDUNGCHNGICSLLUNVTCHCKTONNGUYNVTLIU1.1QutrnhhnhthnhvphttrincaCngty

Tnnv:CngtyTNHHTrangQuang-Tngiaodch:CngtyTNHHTrangQuang2.1.Scnthitphitchccngtcktonng2.1.1.Nguynvtliuvvaitrcanguynvtli2.1.1.1.Khinim,cimcanguynvtliu

2.1.2.Yucuqunlnguynvtliu2.1.3Nhimvktonnguynvtliu

2.2.Ktonchiphnguynvtliu2.2.1.Phnloinguynvtliu.2.2.2nhginguynvtliu2.2.2.1.nhginguynvtliunhpkho.2.2.2.2nhginguynvtliuxutkho.

1.3NidungktonnguynvtliutrongCngty1.3.1.Chngtsdng.1.3.3.Ccphngphpktonchititnguynv

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2.4.Thctrngcngtcktonnguynvtliut2.4.1cimnguynvtliuvtnhhnhcungc2.4.2.Phnloivnhginguynvtliu.2.4.2.1.Phnloinguynvtliu.2.4.2.2.nhginguynvtliu.

2.4.3.Thtcnhp,xutkhonguynvtliuti2.4.3.1.T