Báo Cáo Hvtc- Chung

LI NI U

LI NI U

1. Tnh cp thit ca chuyn . Trong ton b cng tc k ton, k ton hch ton chi ph sn xut v tnh gi thnh sn phm l mt trong nhng khu trng tm c cc Doanh Nghip coi trng. Bi v trn c s tnh ton chnh xc chi ph sn xut, t s tnh chnh xc gi thnh sn phm, gip cc Doanh Nghip xc nh ng n kt qu hot ng sn xut kinh doanh ca mnh. Qua rt ra c phng hng pht huy nhng thnh tch t c v bin php khc phc nhng mt cn thiu st.

Cc Doanh Nghip trong c ch th trng hin nay th li nhun l mc ch cui cng m h lun hng ti. Vic to ra li nhun ng ngha vi duy tr v pht trin sn xut kinh doanh ca Doanh Nghip. kim c li nhun th mt trong nhng bin php hu hiu nht l tit kim chi ph sn xut v h gi thnh sn phm. Tit kim chi ph sn xut v h gi thnh sn phm bao gi cng c ngha to ln i vi vic tng tch lu v gp phn ci thin tng bc i sng ca ngi lao ng. L mt cng c sc bn khng th thiu trong cng tc qun l i vi bt c mt Doanh Nghip no, nht l DN sn xut kinh doanh. qun l tt chi ph sn xut v tnh gi thnh cn t chc cng tc hch ton chi ph sn xut v tnh gi thnh sn phm sn xut ra mt cch chnh xc, kp thi, ng i tng, ng ch quy nh v ng phng php.

Cng tc hch ton chi ph v tnh gi thnh sn phm khng ch c ngha ring i vi DN sn xut m cn to iu kin cho cc nh lnh o qun l cht ch ngun nhn lc trong x hi. nh gi c ng n hiu qu hot ng ca nn kinh t, t iu chnh v m nn kinh t mt cch tt nht. Khc phc tnh trng lng ph v tht thot vn trong qa trnh sn xut kinh doanh. Nhn thc c tm quan trng trn, sau mt thi gian thc tp ti cng ty c phn PRIME Ph Yn em chn : T chc k ton tp hp chi ph sn xut v tnh gi thnh sn phm ti Cng ty c phn PRIME PH YN nghin cu trong thi gian thc tp tt nghip ca mnh.2. Mc ch nghin cu.

+ Tm hiu, nghin cu l lun c bn v k ton chi ph sn xut v tnh gi thnh sn phm.+ Nghin cu thc trng k ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty c phn PRIME PH YN. Trn c s hch ton y v chnh xc gi thnh sn phm.+ Qua phn tch a ra nhng gii php nhm h gi thnh v thc y pht trin sn xut ca Cng ty.

3. i tng nghin cu.

Do iu kin thc t Cng ty CP PRIME PH YN sn xut v tiu th sn phm theo n t hng. V do thi gian nghin cu c hn nn trong bo co ny em ch nghin cu tp hp chi ph v tnh gi thnh sn phm gch 50x50cm ca cng ty trong thng 12 nm 20124. Phm vi nghin cu

Nghin cu cng tc k ton tp hp chi ph sn xut v tnh ga thnh sn phm, v nghin cu cc phn hnh k ton khc. Ti liu k ton thng 12 nm 2012

5.Phng php nghin cu Trong qu trnh nghin cu chuyn ny, em s dng cc phng php sau:

* Phng php thu thp thng tin s liu. * Phng php thng k, nh gi, tng hp, phn tch.

* Phng php hch ton k ton.

Da vo cc phng php trn thu thp xem xt, phn tch nh gi, a ra nhng nhn xt v u nhc im, nhng tn ti trong cng tc k ton chi ph sn xut v tnh gi thnh ca Cng ty.

6. Kt cu ca bo co:

Ngoi li ni u kt cu ca bo co gm 3 chng :

Chng 1: Nhng vn l lun c bn v k ton tp hp chi ph sn xut v tnh gi thnh sn phm.

Chng 2: Thc trng k ton tp hp chi ph sn xut v tnh gi thnh sn phm ti cng ty CP PRIME PH YN .

Chng 3: Mt s kin ngh nhm hon thin cng tc k ton hp chi ph sn xut v tnh gi thnh sn phm ti Cng ty CP PRIME PH YN.CHNG 1: NHNG VN L LUN C BN V K TON CHI PH SN XUT V TNH GI THNH SN PHM1.1 K ton tp hp chi ph sn xut

1.1.1.Khi nim, phn loi* Khi nim: Chi ph SXKD l ton b nhng hao ph v lao ng cn thit, lao ng vt ho v cc chi ph cn thit khc m DN b ra c lin quan n vic ch to sn phm, lao v, dch v trong mt thi k nht nh c biu hin bng tin.

Chi ph sn xut ca DN gm 3 khon mc:

- Chi ph nguyn vt liu trc tip: L gi tr thc t ca NVL s dng trc tip cho ch to sn phm.

- Chi ph nhn cng trc tip: bao gm cc khon phi tr ,khon phi trch theo lng ca cng nhn trc tip sn xut sn phm, nh tin cng, n ca

-Chi ph sn xut chung: Bao gm chi ph pht sinh phn xng, ngoi cc chi ph sn xut nh ( chi ph nhn vin phn xng, chi ph vt liu....)* Phn loi:

Phn loi chi ph sn xut theo ni dung , tnh cht kinh t ca chi ph Theo hnh thc phn loi ny, cn c ni dung tnh cht kinh t ca chi ph sn xut sp xp nhng chi ph c cng tnh cht, ni dung kinh t vo trong cng mt yu t chi ph sn xut, khng phn bit chi ph pht sinh lnh vc no.

Ton b chi ph sn xut trong k c chia lm cc yu t sau :

Chi ph nguyn vt liu.

Chi ph nhn cng .

Chi ph khu hao TSC.

Chi ph dch v mua ngoi.

Chi ph khc bng tin.

Phn loi chi ph sn xut theo mc ch, cng dng ca chi ph Theo cch phn loi ny,cn c vo mc ch v cng dng ca chi ph trong sn xut chia ra cc khon mc chi ph khc nhau, mi khon mc chi ph ch bao gm nhng chi ph c cng mc ch v cng dng, khng bit chi ph c ni dung kinh t nh th no. Ton b chi ph pht sinh trong k c chia ra lm cc khon mc chi ph sau :

Chi ph NVL trc tip: Bao gm chi ph v nguyn vt liu chnh, vt liu ph, nhin liu s dng vo mc ch trc tip sn xut sn phm. Chi ph nhn cng trc tip: Bao gm chi ph tin lng, tin n ca, s tin BHXH, BHYT, KPC, BHTN ca cng nhn trc tip sn xut.

Chi phsn xut chung: L nhng chi ph dng cho hot ng sn xut chung cc phn xng sn xut. Bao gm:

+ Chi ph nhn vin i tri sn xut, phn xng sn xut.

+ Chi ph vt liu.

+ Chi ph dng c sn xut.

+ Chi ph khu hao TSC.

+ Chi ph dch v mua ngoi.

+ Chi ph khc bng tin.

Phn loi chi ph sn xut theo mi quan h v khi lng sn phm, cng vic, lao v trong k : Chi ph sn xut c chia lm 2 loi :

Chi ph bin i (bin ph): L nhng chi ph c th thay i v tng s, tng quan t l thun vi s thay i khi lng sn xut sn phm trong k. Thuc loi ny c CPNVLTT, CPNCTT.

Chi ph c nh (nh ph): L chi ph khng thay i tng s khi c s thay i khi lng sn phm sn xut nh chi ph khu hao TSC theo phng php bnh qun, chi ph in thp sng... Phn loi chi ph sn xut theo phng php tp hp chi ph sn xut v mi quan h vi i tng chu chi ph

- Chi ph trc tip: L nhng khon chi ph c lin quan trc tip n vic sn xut ra mt sn phm hoc thc hin mt lao v dch v nht nh.- Chi ph gin tip: L nhng khon chi ph c lin quan n nhiu loi sn phm sn xut, nhiu cng vic lao v thc hin, nhng chi ph ny cn phi tin hnh phn b cho cc i tng lin quan theo mt tiu chun thch hp. Phn loi chi ph theo ni dung cu thnh ca chi ph :

Chi ph n nht: L chi ph do mt yu t n nht cu thnh nh: chi ph NVL chnh dng trong sn xut, tin lng cng nhn sn xut. Chi ph tng hp: L nhng chi ph do nhiu yu t khc nhau tp hp li theo cng mt cng dng nh: chi ph sn xut chung.1.1.2 i tng v phng php tp hp chi ph sn xut.1.1.2.1. i tng:Xc nh i tng hch ton chi ph sn xut l cng vic u tin v quan trng ca t chc hch ton qa trnh sn xut. Xc nh i tng tp hp chi ph sn xut thc cht l vic xc nh gii hn tp hp chi ph. l xc nh ni pht sinh chi ph v i tng chu chi ph.

- Ni pht sinh chi ph: phm vi phn xng, b phn sn xut, giai on hay ton b quy trnh cng ngh.

- i tng chu chi ph: sn phm, chi tit sn phm, nhm sn phm, n t hng.Tu theo c cu t chc sn xut, yu cu v trnh qun l kinh t ca Doanh Nghip m i tng hch ton chi ph sn xut c th l ton b quy trnh cng ngh sn xut sn phm hoc tng giai on cng ngh.

1.1.2.2 Phng php tp hp chi ph sn xut.

Phng php tp hp chi ph trc tip.

CPSX pht sinh c iu kin, cn c c pht sinh trn chng t gc c lin quan trc tip n i tng k ton tp hp chi ph th hch tan trc tip cho i tng chi ph .

Phng php ny yu cu k ton phi t chc cng tc hch ton mt cch c th, t m t khu lp chng t ban u, t chc h thng ti khon, h thng s k ton....theo ng cc i tng tp hp chi ph xc nh, ch c nh vy mi m bo cc chi ph pht sinh tp hp ng theo cc i tng mt cch chnh xc, kp thi v y .

Phng php phn b gin tip : CPSX pht sinh c phn nh trn chng t lin quan n nhiu i tng,k ton tp hpchi ph khng cho php hch ton trc tip c chi ph cho tng i tng th phi s dng tiu chun phn b phn b chi ph theo 2 bc :

Bc 1 : Xc nh h s phn b :

C

H =

n

T

i =1

Bc 2 :

Ci = H x Ti Trong :

n : S i tng cn phn b

C : Tng chi ph sn xut cn lin quan n phn b

Ci : Chi ph phn b cho i tng th i

Ti : tiu chun phn b i tng i

. Theo phng php ny trc tin cn c vo cc chi ph pht sinh k ton tin hnh tp hp chung cc chi ph c lin quan n nhiu i tng theo a im pht sinh hoc ni dung chi ph. xc nh chi ph cho tng i tng c th phi la chn cc tiu chun hp l v tin hnh phn b cc chi ph cho tng i tng lin quan.* Phng php k ton chi ph sn xut.

Phng php k ton chi ph sn xut l mt phng php hay h thng cc phng php c s dng tp hp v phn loi cc chi ph sn xut trong gii hn ca i tng hch ton chi ph.

Cc doanh nghip sn xut kinh doanh s dng mt hoc hai phng php k thut c bn l: phng php K khai thng xuyn v phng php Kim k nh k.

Ti cng CP PRIME PH YN hin ang p dng phng php K khai thng xuyn. Do vy trong chuyn em ch nghin cu phng php hch ton chi ph sn xut v tnh gi thnh theo phng php ny. y l phng php theo di v phn nh mt cch thng xuyn lin tc v cp nht tnh hnh nhp xut NVL, hng ho sn phm d dang, thnh phm v trn c s mi khi c nghip v kinh t pht sinh k ton s ghi chp v phn nh vo cc s sch k ton.

Phng php k khai thng xuyn l phng php theo di phn nh thng xuyn lin tc c tnh h thng tnh hnh nhp, xut, tn kho vt t hng ho tn kho trn s k ton. Phng php k khai thng xuyn p dng cho cc n v sn xut cng nghip, xy lp.... v cc n v thng nghip kinh doanh cc mt hng ln nh my mc thit b, hng ho c cht lng cao, c k thut.

tin hnh tp hp chi ph sn xut trong cc doanh nghip k ton s dng ch yu mt s ti khon sau:

- Ti khon 621: Chi ph nguyn vt liu trc tip

- Ti khon 622: Chi ph nhn cng trc tip

- Ti khon 627: Chi ph sn xut chung

- Ti khon 154: Chi ph sn xut kinh doanh d dang

- Ti khon 155: Thnh phm

- Ti khon 632: Gi vn hng bn.

1.1.3. K ton chi ph nguyn vt liu trc tip.a. Khi nim: Chi ph NVL trc tip l nhng chi ph NVL chnh, vt liu ph, bn thnh phm mua ngoi s dng trc tip cho vic ch to sn phm hoc thc hin lao v dch v ca cc ngnh.Trong trng hp NVL lin quan n nhiu i tng, th phi la chn tiu thc phn b chng cho cc i tng lin quan theo cng thc:

C

Ci = x Ti T

Trong :

Ci : Chi ph nguyn vt liu phn b cho i tng i

C : Tng chi ph nguyn vt liu tp hp cn phn b

T : Tng i lng ca tiu chun dng phn b

Ti : i lng ca tiu chun phn b ca i tng i tnh ton tp hp chnh xc chi ph NVL trc tip, k ton cn ch kim tra xc nh s NVL lnh nhng cui k cha s dng ht v gi tr ca ph liu thu hi (nu c) loi ra khi chi ph v NVL trc tip trong k.

Chi ph Tr gi thc t Tr gi thc t Tr gi thc t Gi tr

NVLTT ca NVL xut ca NVL xut ca NVL xut ph

Thc t = k trc cha + a vo trc dng ch to liu

S dng s dng n tip ch to sn phm cn thu

Trong k chuyn sang sn phm li cui k hi

k ny trong k cha s dng

b.Phng php k ton chi ph NVL trc tip.

theo di cc khon chi ph NVLTT k ton s dng TK 621, chi ph NVLTT. Chng t k ton s dng:

- Phiu xut kho

- Phiu nhp kho.

- Ha n GTGT.

- Bng phn b nguyn vt liu.

- Phiu bo vt t cn li cui k

Ti khon k ton s dng

TK 621 : Chi ph nguyn vt liu trc tip v cc ti khon c lin quan.

- Tc dng : TK 621 dng tp hp v phn b chi ph nguyn liu vt liu s dng trc tip cho hot ng sn xut sn phm,thc hin lao v dch v.

- Ni dung,kt cu :

* Bn n : Gi tr thc t nguyn liu vt liu s dng trc tip cho hot ng sn xut sn phm hoc thc hin dch v trong k hch ton.

* Bn c :

+ i vi doanh nghip hch ton hng tn kho theo phng php k khai thng xuyn kt chuyn tr gi NVL thc t s dng cho sn xut, kinh doanh trong k vo TK 154 chi ph sn xut kinh doanh d dang .

+ i vi doanh nghip hch ton hng tn kho theo phng php kim k nh k : kt chuyn tr gi NVL thc t s dng cho sn xut kinh doanh trong k vo TK 631 gi thnh sn xut v chi tit vo cc i tng tnh gi thnh sn phm dch v.+ Kt chuyn chi ph vt liu trn mc bnh thng vo TK 632.

+ Tr gi NVL s dng khng ht nhp li kho.

* TK 621 khng c s d.

*) S hch ton tng hp chi ph NVLTT (mt s nghip v kinh t ch yu)

TK 152, 153TK 621TK 152, 153

Xut kho NVL, CCDC cho Tr gi NVL, CCDC s dng

hot ng sn xut khng ht nhp li kho

TK 331, 111, 112

TK 154(hoc 631)

Mua NVL dng trc tip

Phn b v kt chuyn chi ph

ch to SP

TK 133 NVL trc tip cho i tng

c lin quan

Thu GTGT

TK 141

Thanh ton tm ng chi phTK632

NVL thc hin gi tr SX

TK 336, 338

Phn CPNVLTT vt trn

mc bnh thng

NVL vay

c. S sch k ton

* S k ton s dng:

S chi tit S tng hp1.1.4. K ton tp hp chi ph nhn cng trc tip.a. Khi nim: Chi ph NCTT l khon th lao lao ng phi tr cho cng nhn trc tip sn xut nh: tin lng chnh, lng ph v cc khon ph cp c tnh cht lng. Ngoi ra chi ph NCTT cn bao gm cc khon ng gp cho cc qu BHXH, BHYT, KPC, BHTN tnh trn tin lng phi tr cho cng nhn trc tip sn xut sn phm, tnh vo chi ph sn xut.b.Phng php k ton chi ph nhn cng trc tip.

theo di CPNCTT, k ton s dng TK 622 "chi ph NCTT". .Chng t k ton s dng

- Bng phn b tin lng, BHXH, BHYT, BHTN, KPC

- Bng thanh ton tin lng .......... Ti khon k ton s dng

TK 622 _ chi ph nhn cng trc tip

- Tc dng : TK ny dng phn nh chi ph nhn cng trc tip sn xut sn phm hoc thc hin cc lao v dch v ca doanh nghip.

- Kt cu,ni dung :

* Bn n : Chi ph NCTT tham gia qu trnh sn xut sn phm, thc hin dch v bao gm : tin lng, tin cng lao ng v cc khon trch trn tin lng, tin cng theo quy nh pht sinh trong k.

* Bn c : + Kt chuyn chi ph nhn cng trc tip vo bn n TK 154 chi ph sn xut kinh doanh d dang hoc 631 Gi thnh sn xut.

+ Kt chuyn chi ph NC trc tip vt trn mc bnh thng vo TK 632

Ti khon 622 khng c s d.

*) S hch ton tng hp chi ph NCTT(mt s nghip v kinh t ch yu)

TK 334

TK 622 TK 154(hoc 631)

Tin lng phi tri cho Phn b v kt chyn chi ph

lao ng trc tip thc NCTT cho cc i tng chu

hin hot ng SXKD chi ph

TK 335, 338TK632

Tin lng trch trcPhn chi ph NCTT vt trn

BHYT, BHXH, KPCmc bnh thng

BHTN tnh vo chi ph

sn xut

c. S k ton s dng v trnh t ghi s k ton chi ph NCTT

* S k ton s dng:

S chi tit TK

S tng hp

1.1.5. K ton tp hp chi ph sn xut chung.a. Khi nim: Chi ph sn xut chung l nhng chi ph cn thit cn li sn xut sn phm sau CPNVLTT v CPNCTT. y l nhng chi ph pht sinh trong phm vi phn xng, b phn sn xut ca doanh nghip.Tiu chun s dng phn b chi ph SXC c th l:

- Phn b theo chi ph tin cng trc tip.

- Phn b theo chi ph nguyn vt liu trc tip.

- Phn b theo chi ph tin cng v chi ph nguyn vt liu trc tip.

- Phn b theo nh mc chi ph SXC.b. Phng php tp hp chi ph sn xut chung. theo di cc khon chi ph SXC. K ton s dng TK 627 "chi ph SXC". M chi tit cho tng phn xng, b phn sn xut.

- Kt cu, ni dung TK 627 :* Bn n : Cc chi ph sn xut chung pht sinh trong k.

* Bn c : + Cc khon ghi gim chi ph SXC

+ Chi ph SXC c nh khng phn b c ghi nhn vo gi vn hng bn trong k do mc sn phm thc t sn xut ra thp hn mc cng sut bnh thng.

+ Kt chuyn chi ph SXC vo bn n TK 154 chi ph sn xut kinh doanh d dang.Hoc TK 631 Gi thnh sn phm.- TK 627 khng c s d. c chi tit thnh 6 TK cp 2:

TK 627 (1): chi ph nhn vin phn xng

TK 627 (2): chi ph vt liu

TK 627 (3): chi ph dng c sn xut

TK 627 (4): chi ph khu hao TSC

TK 627 (7): chi ph dch v mua ngoi

TK 627 (8): chi ph khc bng tin. *) S hch ton tng hp chi ph sn xut chung (mt s nghip v ch yu):

TK 334 TK627 TK111,112,138 Tin lng phi tr cho Cc khon gim chi ph

nhn vin qun l PXSX sn xut chung

TK 338

Trch BHXH, BHYT, KPC

TK 152, 153, 142

Gi tr NVL, CCDC dng

TK 154(hoc 631)

cho hot ng SX ti PX

Phn b, kt chuyn

TK214 chi ph sn xut chung

Chi ph khu hao TSC

TK 111, 112, 331

Chi ph dch v mua ngoi

v chi ph bng tin khc

TK133

Thu GTGT c khu tr

c. S k ton s dng v trnh t ghi s k ton chi ph SXC * S k ton s dng: S chi tit TK

S tng hp.1.1.6. K ton tp hp chi ph sn xut v tnh gi thnh sn phm.

tp hp chi ph sn xut k ton s dng TK 154 CPSXKDDD

TK 154 m chi tit theo tng ngnh sn xut, tng ni pht sinh chi ph hay tng loi sn phm, nhm sn phm. TK K ton s dng TK 154 _Chi ph sn xut kinh doanh d dang.- Tc dng : TK ny dng tp hp chi ph sn xut v tnh gi thnh sn phm lao v hon thnh ca cc phn xng, b phn sn xut trong doanh nghip.

- TK 154 dng tp hp chi ph kinh doanh d dang phc v cho vic tnh gi thnh sn phm p dng theo phng php k khai thng xuyn.

- Ni dung,kt cu :

TK 154

Kt chuyn chi ph NVL Gi tr ph liu thu hi, gi tr

Trc tip,chi ph NC trc sn phm hng khng tnh gi thnh

tip,chi ph SXC Gi thnh sn xut thc t ca sn

S d bn n :chi ph sn phm lao v hon thnh trong k.

xut ca sn phm lao v Gi tr vt liu, cng c hng ha

cn d dang cui k gia cng xong li nhp kho.

*) S hch ton tng hp chi ph SX v tnh gi thnh

TK 621 TK154 TK 152 (1) (4)

TK 622 TK 632

(2)(5)

TK138,334

(6)

TK 627

TK 157

(3)(7)

TK155

(8)

Ghi ch :

(1). cui k kt chuyn chi ph nguyn vt liu trc tip

( 2). cui k kt chuyn chi ph nhn cng trc tip

(3). cui k kt chuyn chi ph sn xut chung

(4). tr gi ph liu thu hi ca sn phm hng

(5). gi thnh sn xut sn phm lao v bn khng qua kho

(6). khon bi thng phi thu do sn xut sn phm hng

(7). gi thnh sp lao v gi bn khng qua nhp kho

(8). sn phm sn xut hon thmh mhp kho

*) S k ton s dng v trnh t ghi s k ton + S k ton s dng: S chi tit TKS tng hp

S ci

* S khi qut trnh t k ton tp hp chi ph

Phn b

Chi ph SX

chung pht sinh

Ghi ch: Ghi hng ngy

Ghi cui k, hoc nh k

i chiu kim tra

1.2. nh gi sn phm d dang cui k.1.2.1. Khi nim sn phm d dangSn phm d dang l nhng sn phm cha kt thc giai on ch bin cn ang nm trong qa trnh gia cng ch bin, sn xut trong phm vi ton doanh nghip.

-nh gi sn phm d dang l tnh ton xc nh phn chi ph m sn phm d dang cui k phi chu.

1.2.2. Phng php nh gi sn phm d dang cui k

1.2.2.1.nh gi sn phm d dang cui k theo chi ph nguyn vt liu trc tip

Theo phng php ny, sn phm d dang cui k ch bao gm chi ph NVL trc tip cn cc chi ph gia cng ch bin (CP NCTT,CP SXC ) tnh ht cho sn phm hon thnh trong k.

Cng thc tnh :

DCK= (1)

Trong :

DCK, DK: chi ph sn xut d dang cui k, u k.

Cn: Chi ph NVL TT pht sinh trong k

QT: khi lng sn phm hon thnh

Qd: Khi lng sn phm d dang iu kin p dng : Doanh nghip c chi ph NVL trc tip chim t trng ln trong tng chi ph, chi ph NVL trc tip c b ngay 1 ln vo t u quy trnh cng ngh sn xut.

Khi lng sn phm lm d cui k t v khng c bin ng nhiu so vi u k.

u im : Vic tnh ton n gin, khi lng tnh ton t v c bit khng phi kim k, nh gi mc hon thnh ca sn phm lm d.

Nhc im : Tr gi sn phm lm d tnh ton c c chnh xc khng cao bi v trong tr ga sn phm lm d ch bao gm mt khon mc chi ph cn cc chi ph khc tnh ht vo sn phm hon thnh.

Ch : trong trng hp doanh nghip c quy trnh cng ngh sn xut phc tp kiu ch bin lin tc th tr sn phm lm d cc giai on sau c nh gi theo chi ph na thnh phm giai on trc chuyn sang.

1.2.2.2. nh gi sn phm d dang cui k theo khi lng sn phm hon thnh tng ng. Cn c vo s lng sn phm lm d cui k v mc ch bin hon thnh ca cc sn phm lm d tnh khi lng sn phm hon thnh tng ng, sau tnh ln lt tng khon mc chi ph trong sn phm lm d theo nguyn tc nh sau : Vi chi ph b ngay vo mt ln ngay t u quy trnh cng ngh sn xut th chi ph tnh cho mt sn phm hon thnh v mt sn phm lm d l nh nhau.

Vi chi ph b vo theo mc gia cng ch bin th chi ph tnh cho sn phm lm d theo sn lng hon thnh tng ng.

* Cng thc :

+ Vi chi ph b ngay 1 ln vo u quy trnh cng ngh :

Dk + Cps Dck = x Qd Qht + Qd + Vi chi ph b vo theo mc ch bin :

Dk + Cps Dck = x Qd Qht + Qd Trong :

Cps :Chi ph pht sinh trong k.

Qd : Khi lng sn phm hon thnh tng.

Qd : Qd x Mh (Mh : t l phn trm hon thnh) iu kin p dng : Doanh nghip c chi ph NVL trc tip chim t trng khng ln trong tng chi ph sn xut, khi lng lm d cui k nhiu, v bin ng so vi u k, Doanh nghip phi xc nh c mc ch bin hon thnh ca sn phm lm d.

u im : Tr gi sn phm nh gi theo phng php ny c chnh xc cao hn v trong sn phm lm d c y cc khon mc chi ph.

Nhc im : Khi lng tnh ton nhiu, vic xc nh mc ch bin hon thnh ca sn phm lm d l kh phc tp.1.2.2.3. nh gi sn phm d dang theo chi ph nh mcCn c vo khi lng sn phm d dang kim k xc nh tng cng on sn xut v nh mc tng khon mc chi ph tnh tng cng on sn xut cho tng n v sn phm tnh ra chi ph nh mc ca khi lng sn phm d dang ca tng cng on sau tp hp li cho tng sn phm.

Cng thc :

Dck = ( chi ph nh mc mt sn phm x Khi lng sn phm lm d )

iu kin p dng : Phng php ny p dng thch hp vi nhng doanh nghip xy dng c nh mc chi ph sn xut thch hp cho cc sn phm ca mnh hoc thc hin phng php tnh gi thnh theo nh mc.

u im :Vic tnh ton n gin d lm.

Nhc im : chnh xc khng cao bng phng php 2.

1.3. K ton nh gi sn phm hng

1.3.1. Khi nim sn phm hng : l nhng sn phm ang trong qu trnh sn xt hoc sn xut nhng c nhng sai phm v mt tiu chun k thut lin quan mu m, cht lng, quy cch

1.3.2.Phng php nh gi sn phm hng

Sn phm hng c nh gi theo hai trng hp : Sn phm hng trong nh mc cho php v sn phm hng ngoi nh mc cho php.

Cc khon thit hi lin quan n sn phm hng trong nh mc nh chi ph sa cha, tr gi ca sn phm hng khng sa cha c sau khi tr i phn ph liu tn thu c tnh vo gi thnh sn phm hon thnh.

Sn phm hng ngoi nh mc bao gm nhng sn phm hng vt qu gii hn cho php do nhng nguyn nhn khch quan hoc ch quan gy ra, i vi sn phm hng ngoi nh mc th cc khon thit hi v mt chi ph lin quan n n khng c tnh vo sn phm hon thnh.

* Cng thc :

Dk + Cn - Dck

Clt = x Qh QspHoc :

Dk + Cn Clt = x Qh Qsp + Qd ( Qd) + QhTrong :

Clt : l chi ph sn phm hng (chi ph loi tr)

Qh : L s lng sn phm hng.

Qsp : khi lng sn phm hon thnh.1.3.3. Phng php k ton chi ph sn phm hng i vi sn phm sa cha c

(1) Tp hp chi ph sa cha pht sinh

N TK 621,622,627

C TK c lin quan

(2) Kt chuyn tp hp chi ph sa cha thc t pht sinh

N TK 154 (sn phm hng)

C TK 621,622,627

(3) Cn c vo kt qu s l

N TK 154 (Nu tnh vo sn phm ang ch to)

N TK 1388 (Nu bt bi thng )

N TK 811 (Nu tnh vo chi ph khc)

C TK 154 (Sn phm hng)

i vi sn phm khng sa cha c

(1) Phn nh gi ca sn phm hng khng sa cha c

N TK 154 (Sn phm hng)

C TK 154 (Sn phm ang ch to )

C TK 155 (Pht hin trong kho thnh phm)

C TK 157,632 (Hng gu bn,hng bn b tr li )

(2) Cn c vo gi tr ph liu thu hi

N TK 152 (Ph liu )

C TK 154 (sn phm hng)

(3) Cn c vo kt qu s l

N TK 154 (Nu tnh vo gi thnh sn phm ang ch to )

N TK 1388 (Nu bt bi thng)

N TK 811 (nu tnh vo chi ph khc)

C TK 154 (Sn phm hng)

1.4. K ton gi thnh sn phm.

1.4.1. Khi nim v phn loi* Khi nim:Trong sn xut, chi ph ch l mt mt th hin s hao ph. nh gi cht lng SXKD ca DN, chi ph phi c xem xt trong mi quan h cht ch vi kt qu sn xut. Quan h sn xut hnh thnh nn khi nim Gi thnh sn phm.

Nh vy Gi thnh sn phm l biu hin bng tin ca ton b cc khon hao ph v lao ng sng v lao ng vt ho c lin quan n khi lng cng tc sn phm lao v hon thnh. Nhng chi ph a vo gi thnh sn phm phi phn nh c gi tr thc ca cc t liu sn xut tiu dng cho sn xut, tiu th v cc khon chi tiu khc c lin quan ti vic b p gin n hao ph lao ng sng.

*) Phn loi gi thnh. p ng cc yu cu qun l, hch ton v k hoch ho gi thnh cng nh yu cu xy dng gi c hng ho, gi thnh c xem xt di nhiu gc , nhiu phm vi tnh ton khc nhau.* Phn loi theo thi im tnh ton v ngun s liu tnh gi thnh.

+ Gi thnh k hoch: c xc nh trc khi bc vo kinh doanh trn c s gi thnh thc t k trc v cc nh mc, cc d n chi ph ca k k hoch.

+Gi thnh nh mc: c xc nh trc khi bc vo SXKD. Gi thnh nh mc c xc nh trn c s nh mc v chi ph hin hnh ti tng thi im nht nh trong k k hoch.

+Gi thnh thc t: L ch tiu c c xc nh sau khi kt thc qu trnh sn xut sn phm. Da trn c s cc chi ph thc t pht sinh trong qu trnh sn xut. Cch phn loi ny c tc dng trong vic qun l v gim st chi ph, xc nh c nguyn nhn thiu ht hoc vt nh mc chi ph trong k hch ton.

* Phn loi theo phm vi pht sinh chi ph.

+ Gi thnh sn xut : L ch tiu phn nh tt c nhng chi ph pht sinh lin quan n vic sn xut, ch to sn phm trong phm vi phn xng sn xut.

+ Gi thnh ton b: l ch tiu phn nh ton b cc khon chi ph pht sinh lin quan n vic sn xut, tiu th sn phm. Gi thnh tiu th c tnh theo cng thc:

Gi thnh ton Gi thnh SX Chi ph qun Chi ph

b ca SP ca SP l DN bn hng

Cch phn loi ny c tc dng gip cho nh qun l bit c kt qu kinh doanh (li; l) ca tng mt hng, tng loi dch v m doanh nghip kinh doanh.

1.4.2. Nhim v ca k ton tp hp chi ph v tnh gi thnh sn phm.

+ Phn nh y kp thi, chnh xc ton b chi ph thc t pht sinh trong qa trnh sn xut.

+ Kim tra tnh hnh thc hin cc nh mc chi ph, cc d ton chi ph phc v sn xut nhm thc y doanh nghip s dng tit kim NVL, nhin liu, thit b lao ng v cc chi ph khc.

+ Tp hp v phn b cc loi chi ph mt cch hp l.

+ nh gi c sn phm d dang v tnh c gi thnh sn phm hon thnh.

+ Tnh ton chnh xc, kp thi, gi thnh tng SP, tng n t hng.

+ Cung cp cc thng tin v lp bo co theo yu cu qun l.

1.4.3. i tng tnh gi thnhVic xc nh i tng tnh gi thnh cn c vo c im c cu t chc sn xut, c im quy trnh cng ngh, tnh cht sn phm, yu cu v trnh qun l ca DN.- Vi sn xut n chic th i tng tnh gi thnh l tng sn phm .

- Vi quy trnh cng ngh gin n th sn phm cui cng l i tng tnh gi thnh

- Vi quy trnh cng ngh phc tp th i tng tnh gi thnh c th l bn thnh phm, c th l thnh phm giai on cui cng.Trong cc DN sn xut tu vo c im tnh hnh c th m i tng tnh gi thnh c th l: tng sn phm hay chi tit b phn sn phm.

1.4.4. K tnh gi thnh : L thi k m k ton gi thnh cn phi tin hnh tnh gi thnh cho cc i tng tnh gi thnh.

Trong trng hp sn xut nhiu mt hng n nh, chu k ngn v xen k, lin tc c sn phm hon thnh th k tnh gi thnh l hng thng

Trong trng hp t chc sn xut n chic, sn xut hng lot theo n t hng, chu k sn xut di, sn phm ch hon thnh khi kt thc chu k sn xut th k tnh gi thnh l thi im m sn phm hon thnh.

1.4.5. Cc phng php tnh gi thnh.

Phng php tnh gi thnh gin n

Ni dung : Cn c vo chi ph sn xut tp hp c trong k cho ton b quy trnh cng ngh sn xut v tr ga sn phm lm d cui k nh gi c tnh ra tng gi thnh v gi thnh n v ca sn phm.

* Cng thc :

Tng gi thnh SP Chi ph sn Chi ph SX Chi ph SX Cc khon

hon thnh = xut d dang + pht sinh - d dang - lm gim

trong k u k trong k cui k chi ph

( Z ) = ( Dk ) + ( C ) - ( Dck )

Phng php h s

Ni dung : Cn c vo chi ph tp hp c cho ton b quy trnh cng ngh sn xut tnh ra tng gi thnh ca c nhm sn phm.

Z nhm sn phm = C + Dk - Dck Sau ta ln lt tnh theo cc bc sau :

+ Quy c : Hi : H s tnh gi thnh quy c ca sn phm th i

Qi : S lng sn phm sn xut th i

* Bc 1 : Tnh quy i s lng sn phm thc t ra thnh s lng sn phm tiu chun.

Q = ( Qi x Hi ) * Bc 2 : Tnh gi thnh n v ca sn phm tiu chun

Dk + C - Dck Z n v sp =

tiu chun Q

* Bc 3 : Tnh tng gi thnh v Z n v ca tng loi sn phm

Zi = Zn v sn phm tiu chun x Qi.Hi Zi zi =

Qi Phng php tnh gi thnh theo t l Ni dung : Cn c vo chi ph tp hp c cho ton b quy trnh cng ngh sn xut tnh gi thnh ca c nhm sn phm.Sau , la chn tiu chun phn b ph hp tnh tng gi thnh ca tng quy cch phm cp. Ta c th tnh theo cc bc sau :

+ Bc 1 : Tnh t l tnh gi thnh theo tng khon mc

Z tt ca c nhm sn phm theo tng loi khon mc

T =

Tng tiu thc phn b ca c nhm sn phm

+ Bc 2 : Tnh Ztt ca tng loi quy cch kch c

Z = Tiu chun phn b ca tng quy cch x T

Kch c SP ( tnh theo tng khon mc)

T : t l tnh gi thnh theo tng khon mc

Phng php tnh loi t hi ph Ni dung : Gi thnh ca cc i tng tnh gi thnh c xc nh bng tng chi ph sn xut tp hp c tr i chi ph ca sn phm ph,chi ph thit hi ca sn phm hng khng dc tnh vo gi thnh ca sn phm,chi ph phc v ln nhau trong ni b cc phn xng sn xut ph. * Trng hp 1: Qu trnh sn xut thu c sn phm chnh v sn phm ph.

Z = Dk + Cn - Dck - Cp Trong : - Cp: chi ph sn xut sn phm ph

Cp tnh theo tng khon mc = Tng Zsp chnh,ph x T l chi ph sn

(theo tng khon mc) xut sn phm ph

Tng CPSX sn phm ph

T l CPSX =

Sp ph Tng gi thnh sp chnh v ph

* Trng hp 2: Sn xut sn phm thu c sn phm tiu chun v sn phm hng,

Z = Dk + Cn - Dck - Ch

Nu sn phm hng giai on cng ngh cui cng c tnh nh sn phm hon thnh.

Nu sn phm hng ang giai on sn xut c nh gi nh sn phm d dang.

Phng php cng chi ph

Ni dung :

Cn c vo chi ph sn xut tp hp c tng giai on sn xut xc nh tng chi ph pht sinh ca ton b quy trnh sn xut trong k.

C = C1 + C2 + +Cn

Xc nh chi ph sn xut d dang cui k Sau xc nh tng gi thnh v gi thnh n v ca sn phm :

Z = Dk + C - Dck

Z

Zv =

Qtp

* Trng hp 1: Tnh gi thnh sn phm theo phng php phn bc nhng khng tnh gi thnh ca bn thnh phm m ch tnh gi thnh ca sn phm hon chnh hay cn gi l phng php kt chuyn song song.

+ Cng thc :

Z sp hon chnh = CP NVL + CP ch bin + CP ch bin + CP ch bin

trc tip bc 1 bc 2 bc n

+ Biu din nh sau :

Kt chuyn

Kt chuyn

Kt chuyn

* Trng hp 2 : i tng tnh gi thnh l thnh phm v na thnh phm.

Cn c vo CPSX tp hp c ca tng giai on sn xut ln lt tnh gi thnh v gi thnh n v ca na thnh phm ca giai on trc chuyn sang giai on sau 1 cch tun t n khi tnh c tng gi thnh v gi thnh n v giai on cui cng.Vic kt chuyn tun t tng khon mc gi thnh giai on trc chuyn sang giai on sau c gi l kt chuyn chi ph tun t tng khon mc.

i tng tnh gi thnh l thnh phm giai on cui cng.

S CNG THC TNH GI THNH

+ + +

++

Phng php tnh gi thnh lin hp L kt hp nhiu phng php tnh gi khc nhau nh kt hp phng php trc tip phng php h s, phng php t l, phng php cng chi ph.Phng php tnh gi thnh lin hp p dng vi doanh nghip sn xut ha cht,dt kim,ng giy,may .. Phng php tnh gi thnh theo nh mc

iu kin p dng : Doanh nghip xy dng c nh mc kinh t k thut hon chnh.

Cng thc :

Ztt = Zm +(-) chnh lch do thay +(-) Chnh lch thot ly

i nh mc nh mc

Trong :

Ztt : Gi thnh thc t ca sn phm hon thnh.

Zm : Gi thnh nh mc ca sn phm.

Hin nay Cng ty CP PRIME PH YN s dng phng php trc tip tnh gi thnh sn phm.

Tng gi thnh sn phm=Gi tr sn phm DDK+Chi ph pht sinh trong k-Gi tr sn phm DDCK

( gi thnh sn phm

Gi thnh n v =

S sn phm hon thnh

1.5. Hnh thc k ton

Hnh thc nht k s ci Hnh thc chng t ghi s Hnh thc nht k chng t Hnh thc nht k chungHin nay cng ty CP PRIME PH YN ang p dng hnh thc k ton nht k chung. CHNG 2: THC TRNG K TON TP HP CHI PH SN XUT V TNH GI THNH SN PHM TI CNG TY CP PRIME PH YN2.1 Khi qut chung v cng ty CP PRIME PH YN.2.1.1 Qa trnh hnh thnh v pht trin ca cng ty.Tn c s : Cng ty CP PRIME PH YNNgy thnh lp 14/6/2007a ch: Xm Thng, x Thun Thnh, huyn Ph Yn, tnh Thi Nguyn, Vit Nam.Din tch 194.650 m2 in thoi: 02803866632Fax: 02803766027M s thu: 4600409440Ngi i din: ng Nguyn c Ho Chc v: Gim cC quan ch qun: Cng ty C phn Prime Group.

a ch: Khu Cng nghip Bnh Xuyn, tnh Vnh Phc.2.1.2 c im ngnh ngh kinh doanh.Sn phm ca cng ty l sn xut gch lt nn vi nhiu loi kch c khc nhau: 30x30 cm, 40x40cm, 50x50cm, vi dy chuyn sn xut hin i ca SACMI. Nh my sn xut gch theo phng php nung mt ln. Cng ty ang c k hoch hng t sn xut gch Ceramic sang sn xut Granit.Cng ty c phn Prime Ph Yn l 1 trong 25 cng ty thnh vin ca Prime Group. Ngy 18/06/1999 cng ty TNHH Vnh Phc ra i, nh du mc son lch s hnh thnh v pht trin ca tp on Prime Group ngy nay. Hin nay Prime Group l cng ty kinh doanh a nghnh nh: sn xut vt liu xy dng, bnh nc nng, g ni tht, ch bin thc phm v ung. Sn phm gch p lt ca cng ty Prime Group lun m bo cht lng cao t tiu chun ISO 9001-2000 v t danh hiu hng vit nam cht lng cao.2.1.3 c im quy trnh cng ngh ca cng ty c phn Prime Ph Yn.Lu m t qu trnh sn xut.STTTrch nhim Qa trnh

1

Phng bn hng,TCKT,t cng ngh 1.Lp k hch sn xut

2Ban gim c 2.Duyt sn xut

3Trng b phn 3.NLNT

4Trng b phn4.NLTN

5Trng b phn5.P sy

6Trng b phn10.Nhin liu 6.Men mu11.Cng ngh.

7Trng b phn 7.L nung

8Trng b phn8.Phn loi

9Trng b phn9.Ct mi

10Trng b phnkho thnh phm

Gii thch lu :

1.Lp k hoch sn xut:Da vo k hoch tiu th cc dng sn phm, phng bn hng v t cng ngh kt hp cng phng ti chnh k ton lp k hoch sn xut.2.Duyt sn xut:Ban gim c cng ty ph duyt k hoch sn xut giao cho cc phng, b phn trin khai thc hin.3.NLNT:Cng vic i vi xng NLTN theo vin dn ca Prime Group ban hnh v c cp nht vo BM 07.05- Nht k ng nht nguyn liu.Tu theo iu kin kho bi, nhn vin cng ngh xng, xng NLTN sp xp kho bi gn gng, thun tin cho vic nhp nguyn liu, phi trn v chuyn tr vo kho ca xng NLTN.4.NLTN:4.1 Qa trnh np liu vo b khuy:Ti kho NLTN xe xc lt xc tng loi nguyn liu (t st) vo cu cn in t theo PL 04.02- ch tiu cht lng xng NLTN. Sau khi np mt m cn nguyn liu trong bi phi liu, cng nhn gim st cn liu vn hnh cu cn theo HD 07.03- Hng dn vn hnh cu cn. Nguyn liu qua h thng bng ti chuyn ln b khuy.Qa trnh np nguyn liu cho b khuy kt thc khi np cc thnh phn trong bi phi liu. Sau khi thi gian khuy theo PL 04.02, cng nhn gim st np liu kim tra t thng s k thut h liu theo PL 04.02 th tin hnh x liu vo b trung gian.Kt thc qu trnh khuy v c cp nht vo BM 07.06- Nht k phi liu khuy ph 4.2 Qa trnh np liu vo qu nghin:Ti kho NLTN xe xc lt xc tng loi nguyn liu gy ( t st, Fenpat,...) vo cu cn in t theo PL 04.02. Sau khi np thnh phn nguyn liu trong bi phi liu, cng nhn gim st cn liu vn hnh cu cn theo HD 07.03. Nguyn liu qua h thng bng ti chuyn ln qu nghin. Khi np nguyn liu tin hnh np ng thi h liu t b trung gian, nc v ph gia. Sau khi np cc thnh phn trong PL 04.02, cng nhn vn hnh qu nghin theo HD 07.05- Hng dn vn hnh qu nghin Khi qu nghin quay thi gian theo PL 04.02, cng nhn kim tra t thng s k thut h liu theo PL 04.02 th tin hnh x h liu vo b th kt thc qu trnh nghin nguyn liu.Kt qu c cp nht vo BM 07.07- Nht k phi liu nghin xng.4.3 Qa trnh sy phun:Cng nhn vn hnh theo HD 07.06- Hng dn vn hnh bm mng, sng rung, sng quay bm h liu t b th qua h thng sng quay sang b tinh. T b tinh h liu c a ln thp sy phun nh h thng piston v cc bp phun. Cng nhn vn hnh l than xch theo HD 07.07 cp nhit cho thp sy phun sy liu v cp nht vo biu mc 07.08- Nht k l than xch.5. p sy

5.1. Cp liu

Bt liu trong cc xy l c phi trn v x xung bng ti i qua sng quay loi b tp cht, b liu. Sau , bt liu theo bng ti i ln xy l my p.5.2 p to hnh Bt liu t xy l my p qua ng dn sng liu nh h thng di liu, liu c a vo hc khun bt u qu trnh p. Gch mc c xe liu y ra gin con ln qua b lt gch theo dy chuyn vo l sy.53 Sy gch mc:Gch mc sau khi p ra i vo l sy, nhit l sy c t nng bng hai bung t. Nhin liu dng cho bung t l kh than c cp t xng nhin liu.6. Men mu:6.1 Trng men:Gch t cui sy ra dy chuyn qua h thng chi qut mt gch, thi bi loi b cc tp cht bm trn b mt gch. Gch chuyn n v tr phun m, sau gch vo trng men lt, men ph.6.2 In trang tr:Sau khi gch trng men chun n thit b co cnh 1 qua o chiu gch n co cnh 2. Trc khi n cng on in gch c phun mt lp keo mng ngn nhng ht men bm vo li in gy bn li nh hng n cht lng sn phm.Xong cng on in gch tip tc chy trn dy chuyn qua h thng ln men chn, gch vo l nung.7. L nung:7.1 Cng on xp d kho b u nung:Gch t dy chuyn men mu vo u nung v vo gin con ln ch gch ca kho b. Khi gch vo l nung khng ht th s gch ch gin con ln s c chun vo kho b, cng on ny t ng ho hon ton. Khi kho b y, cng nhn vn hnh li xe nng gong ra ngoi. Khi dy chuyn trng gch th gch t kho b vo b cho l nung.7.2 Cng on nung:Gch t u nung vo l qua vng sy, vng ny t nhit mi trng n 850 oC, vng ny gch bc hi m, chy cc tp cht hu c.Sau gch vo vng tin nung nhit 850- 1080OoC, ti y vng gch kt khi ton b. Qa trnh nng chy ca men xy ra hon ton. Cng ti y vin gch co ngt v kch thc yu cu.Khi nhit gim t nhit nung v 550 oC, gch ang trng thi men nng chy b lm lnh t ngt bng khng kh t mi trng ngoi thi trc tip vo gch lm tng cng un, bng b mt.Gch c lm ngui gin tip t 550oC xung 400oC thng qua cc ng trao i nhit. T 400oC gch c lm ngui bng cch thi gi trc tip vo trn v di mt gch qua cc ng gi xung 70oC. i qua gin con ln cui l nung ra dy chuyn phn loi.8. Phn loi:8.1 Cng on phn loi sn phm:Sn phm sau khi nung theo dy chun n cng on vch du. Cng nhn vch du quan st so snh mu sc vi vin gch mu chun, ng thi pht hin cc khuyt tt khc trn b mt sn phm phn loi thnh cc sn phm loai 1, loi 2, loi 3 v ph phm. Gch qua bn phn loi c i qua my kim tra kch thc, mt phng phn loi gch ra tng loi kch thc, sau gch di chuyn vo cc tay gch khi s vin/hp gch a n xch ti chuyn n h thng ng hp 8.2 Cng on chin du ng hp v xp hp:Ti v tr ng hp, gch c cng nhn ng vo v hp tng ng vi n bo loi sn phm sau c gin hp qua my, chuyn n gin con ln, c cng nhn xp ln gi, sau gin tem v giao sn phm cho xe nng, cng nhn chin du cn c vo mu m sn phm v nhng k hiu ring ca cng ty chin du ln v bao.9. Ct mi:9.1 Cng on th gch:Sn phm gch cha mi kho ch mi c xe nng vn chuyn vo u dy chuyn mi v tr th gch.9.2 Cng on vn hnh my mi:Gch c cng nhn th trn dy chuyn vo my mi qua h thng tay v 1 vo my mi 1, qua o chiu n h thng tay v 1 v y gch vo my mi 2. Ti cng on ny, cng nhn vn hnh iu chnh my t c kch thc theo PL 04.08- ch tiu cht lng xng ct mi.9.3 Cng on phn loi:Gch sau khi qua cng on mi n bn phn loi. Cng nhn phn loi quan st so snh mu sc vi vin gch mu chun, ng thi pht hin cc khuyt tt khc trn b mt men v sn phm phn ra lm cc loi sn phm (loi 1, loi 2, loi 3, xp gi v ph phm)i.4 Cng on chin du, ng hp v xp hp:Gch sau khi c phn loi cng nhn ng vo v hp, dn tem, buc dy xp ln gi theo HD 07.17. Sau giao sn phm cho xe nng, c xc nhn gia xe nng v cng nhn xp hp v cp nht vo BM 07.19- Nht k thnh phm.10. Nhin liu:10.1 Sng cp than vo xy l:Xe xc lt xc than t kho cha chuyn vo xy l, cng nhn x than t xy l xung bng ti v chuyn n h thng sng quay. Sau khi than qua sng c loi b than di c, than di c c tp kt v kho than cm, tp cht c loi b ra bi thi. Than cc sau khi qua sng c vo thng cha v vn chuyn ln xy l cha than bng h thng pa lng in .10.2 Cng on sinh kh:Than c np vo trong l qua c cu my np than, nh qut gi y vo y l qua h thng chia gi ca ghi l, qua tng tro, tng la di tc dng ca khng kh, nhit va hi nc sinh ra nhng phn ng trong l.10.3 Cng on truyn dn kh:Kh than c sinh ra tng oxy ho v tng hon nguyn qua cc tng th trong l theo ng ng ca ra n xyclon (kh bi gi xoay), Ti y nh cu to ca xyclon nhng ht bi nng trong kh c nng xung v tr bt kn bng nc, lng kh sch i ln trn v qua h thng lm mt bng khng kh v nc sau b lc bi tnh in ri n trc tng p.11. Cng ngh:11.1 Cng ngh xng:Khi c nguyn liu mi nhp v th nhn vin cng ngh xng phi tin hnh kim tra tnh cht c, l, ho nguyn liu v ghi vo BM 06.08- S lu bi ch th xng.Nhn vin cng ngh xng c trch nhim lm bi xng c t trng cng ngh v gim c cng ty ph duyt a vo sn xut v ghi vo BM 06.09 S lu bi phi liu xng.11.2 Cng ngh men mu:Mu mi T cng ngh tip nhn theo yu cu ca phng bn hng s tin hnh th nghim kt hp vi tnh sng to v nhu cu th trng a ra cc mu mi mang tnh cnh tranh cao trn th trng. Kt qu thc hin ch th c lu vo BM 06.05 -S lu cc bi ch th men mu.Sau khi t cng ngh thc hin phi mu trn sn phm thnh cng trnh ln ban lnh o cng ty chon a vo sn xut.Mu gch thnh phm sau khi c ph duyt T cng ngh phi tin hnh kim tra li cc thng s k thut ca vin mu chun c chn lu vo BM 06.06- S lu bi phi liu men mu.11.3 Ch bin men:Nghin mu v pha men theo bi phi liu mu do t cng ngh a ra, kt qu ca qu trnh ghi vo BM 06.15- Nht k pha men.11.4 Cp men:Cng nhn nhn, cp men kim tra thng s k thut tng xy l cha cp ra dy chuyn. Kt qu kim tra thng s v giao men ghi vo s theo di s lng men giao cho tng ca sn xut BM 06.14- S giao nhn men, mu thnh phm.2.1.4 c im, t chc b my qun l ca cng ty CP PRIME PH YN.Da trn c im quy trnh cng ngh sn xut sn phm ca cng ty v m bo vic sn xut c hiu qu cng ty CP PRIME PH YN, t chc b my qun l theo hnh thc tp trung. Trong c cu t chc b my qun l ca cng ty th mi phng ban, mi b phn u c ngha v v quyn hn ring, tuy nhin vn c mi quan h phc v ln nhau m bo chc nng qun l c linh hot v thng sut.Mi quan h c th hin qua s sau:

Quan h ch o Quan h phi hp

-Gim c: l ngi ng u cng ty, iu hnh mi hot ng sn xut kinh doanh ca cng ty, chu trch nhim trc cng ty, trc hi ng qun tr, trc c quan chc nng v hot ng ca cng ty. - Cc ph gim c: c gim c u quyn ch o mi hot ng m bo cho qu trnh sn xut t khu chun b n sn xut v kim tra li cht lng v s lng sn phm v hiu qu sn xut kinh doanh.- Phng ti chnh k ton: theo di tnh hnh ti chnh ca n v nh ngun vn, tnh hnh lun chuyn vn, tnh hnh sn xut v tiu th, tng hp phn tch s liu, cung cp thng tin chnh xc v tnh hnh sn xut kinh doanh ca cng ty.- Phng bn hng: Chuyn v hot ng kinh doanh ca cng ty, lp k hoch ngn hn v di hn v tiu th sn phm tm kim th trng, tm hiu th hiu ngi tiu dng ........- Phng k thut: Gim st k thut cc phn xng, kim tra cht lng sn phm.....- Phng t chc hnh chnh: Qun l nhn s, tuyn chn, o to v bi dng cn b cng nhn vin, theo di hng ngy ngy cng lao ng, tnh lng, BHXH, BHYT, KPC, v gii quyt cc ch khc...- Di cc phng ban cn c cc phn xng sn xut, t bo v, t nh bp, i xe..... 2.1.5 c im t chc cng tc k ton ti cng ty CP PRIME PH YN. m bo c tnh linh hot v cn c vo c im t chc v quy m hot ng sn xut kinh doanh, tnh hnh phn cp qun l, tnh cht cng vic cng nh trnh nghip v k ton.

T chc b my ca cng ty c khi qut di s sau :

Qua s trn ta thy:- K ton trng: L ngi ng u b my k ton ca cng ty, c nhim v t chc thc hin nhim v cng tc k ton trong n v, k ton theo quy nh ca php lut. Thng xuyn theo di tnh hnh lun chuyn vn v qu trnh hot ng kinh doanh ca cng ty, xut nhng gii php nhm tng hiu qu s dng vn. Lp v np bo co cui mi k kinh doanh theo quy nh ca php lut

- K ton tng hp v k ton thanh ton: Tng hp s liu do cc b phn k ton cung cp, cp nht ho n chng t ti liu, kim tra tnh chnh xc ca s liu, theo di tnh hnh thu chi. Tp hp chi ph sn xut, tnh gi thnh sn phm, chuyn s liu vo cc s chi tit v s tng hp c lin quan.- K ton vt t v cng n phi tr c nhim v hch ton v kim tra tnh hnh bin ng vt liu, cng c dng c thng xuyn thu thp s liu i chiu v c quyt nh ng n trong vic d tr nguyn vt liu trong kho, ng thi theo di tnh hnh cng n phi tr theo tng i tng.- K ton thnh phm v cng n phi thu: Theo di tnh hnh nhp, xut, tn kho thnh phm va theo di tnh hnh phi thu theo tng khch hng. - Th qu : Qun l khon vn bng tin ca cng ty, thu chi tin mt da trn cc phiu thu chi ca k ton thanh ton, hng ngy i chiu s d tin mt vi k ton thanh ton.

* Hnh thc k ton p dng ti cng ty: Hnh thc nht k chung* S trnh t ghi s k ton:

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

+ Cn c vo cc chng t gc c kim tra m bo tnh hp php hp l hp l, tin hnh lp nh khon v ghi trc tip vo nht k chung theo th t thi gian v theo quan h i ng ti khon. Ring i vi nhng chng t lin quan n cc i tng k ton chi tit cn hch ton chi tit th ng thi c ghi vo cc s chi tit.+ Ring trng hp cc nghip v kinh t ti chnh ging nhau (cng nh khon ging nhau) pht sinh lin tc, lp i lp li nhiu, hng ngy k ton cn c vo chng t gc lp nh khon v ghi vo cc nht k chuyn dng( nh s nht k mua hng, s nht k bn hng...) cui k ly s tng cng ghi vo s ci ti khon 1 ln.+ i vi cc chng t gc lin quan n tin mt, th qu ghi vo s qu, cui ngy chuyn s qu v chng t gc cho k ton, k ton cn c vo tng hp s liu v lp nh khon, sau ghi vo nht k chuyn dng(nht k thu tin, nht k chi tin).+ Hang ngy cn c vo cc bt ton gh trn nht k ghi vo s ci cc ti khon.+ Cui thng cn c vo s cng trn cc nht k chuyn dng (nht k thu tin, nht k chi tin, nht k mua hng, nht k bn hng) ghi vo s ci cc ti khon lin quan.+ Cui thng cn c vo cc s chi tit lp cc bng chi tit s pht sinh (bng tng hp chi tit) v cn c vo cc s ci lp bng i chiu s pht sinh cc ti khon.+ Sau i chiu kim tra s liu gia cc ti khon tng hp trn bng i chiu s pht sinh, gia s liu trn bng i chiu s pht sinh vi s liu trn bng chi tit s pht sinh v s qu, gia s qu v nht k thu tin, nht k chi tin.+ Sau khi kim tra, i chiu s liu, cn c vo bng i chiu s pht sinh cc ti khon v bng chi tit s pht sinh lp cc bo co k ton (hoc cng c th sau khi i chiu s liu, cn c vo s ci cc ti khon v s chi tit lin quan lp cc bo co k ton).* Ch k ton p dng ti cng ty CP PRIME PH YN:Hin nay cng ty s dng h thng ti khon v hch ton theo quyt nh s:15/2006/Q- BTC ngy 20/03/2006 ca b ti chnh.2.2Thc trng k ton tp hp chi ph sn xut v tnh gi thnh ti cng ty CP PRIME Ph Yn.Cng ty chuyn sn xut gch lt nn kch thc 40x40, 50x50cm, vi nhiu dng sn phm khc nhau, tuy nhn trong bo co ny em ch i su nghin cu v gch lt nn kch thc 50x50cm ca cng ty. Gch lt nn kch thc 50x50 cm l sn phm c sn xut nhiu nht v thng xuyn ca cng ty.2.2.1 Phn loi chi ph sn xut v qun l chi ph sn xut ti cng ty.Chi ph sn xut pht sinh ti cng ty bao gm nhiu loi khc nhau: chi ph nhn cng trc tip, chi ph nguyn vt liu trc tip, chi ph sn xut chung ..Trong chi ph nguyn vt liu trc tip chim t trng ln trong tng chi ph sn xut, trong chi ph nguyn vt liu trc tip th c chi ph nguyn vt liu chnh, chi ph nguyn vt liu ph, chi ph nhin liu... Vi thc trng ca cng ty th chi ph nguyn vt liu trc tip c hch ton theo tiu ch: cc nguyn vt liu xc nh c tp hp trc tip cho sn phm no th c tp hp trc tip cho sn phm theo cc lnh sn xut trong mt thi gian nht nh thng l theo thng, theo n t hng, nhng nguyn vt liu khng xc nh c ring r cho mt loi sn phm th c tp hp v cui thng khi tnh gi thnh th c phn b cho tng loi sn phm.Nhng loi nguyn vt liu cu thnh trc tip ln sn phm: xng men, engobe, than, bao b, l nhng yu t cu thnh gch thnh phm vi t l khc nhau nh: + Cu to nn xng gch th nguyn vt liu ch yu l: t st, fenspat, cui.+ Nguyn vt liu lm men: frit, cao lanh, cc loi mu.

+ Nguyn vt lii lm engobe: engobe JohnSon, nhm zircol, thch anh...Ga nguyn vt liu nhp kho c cng ty tnh nh sau:

Ga nguyn vt liu nhp kho=Ga ho n+Chi ph vn chuyn+Thu nhp khu (nu c)

Chi ph nhn cng trc tip: l nhng khon phi tr cho cng nhn sn xut nh: chi ph tin lng, ph cp, v cc khon tnh theo lng nh BHXH, BHYT, KPC, BHTN. Vi dy chuyn sn xut t ng khp kn nn chi ph tin lng cng nhn trc tip sn xut sn phn chim t trng khng ln trong ga thnh sn xut sn phm.Chi ph sn xut chung: l cc khon chi ph pht sinh trong cng ty, dng chung phc v sn xut ca cng ty, m khng th tch ring bit theo tng loi sn phm c sn xut ra nh chi ph tin lng nhn vin phn xng, chi ph nguyn vt liu dng cho phn xng, chi ph cng c dng c, chi ph in dng cho sn xut, chi ph khu hao ti sn c nh, chi ph dch v mua ngoi, sa cha bo dng thit b, chi ph bng tin khc.Vi vic s dng phn mm ERP bao gm nhiu mng c lin kt vi nhau to nn h thng qun tr doanh nghip nh v ti chnh, mua hng, nhn s, qun tr. Phn mm qun tr ERP mang tnh m cao v theo chun mc quc t. y l phn mm hin ang c cc tng cng ty, cc tp on ln s dng vi nhiu tnh nng u vit tn dng cc thnh tu ca cng ngh ng dng trong qun l v iu hnh. Vic s dng cc giao dch thng qua mng internet nn c th kt ni c cc cng ty thnh vin nhiu a im nhiu ni m ch cn c internet l s dng c thng qua user ca tng ngi s dng. Trong mng ti chnh k ton l phn hnh quan trng nht trong phn mm qun tr ERP v cc phn hnh khc c tch hp vo cc phn h trong mng ti chnh ln c cc con s cho ngi qun l cn, trong mng ti chnh bao gm nhiu phn h khc nhau c tch hp li mt th thng nht nh: phn h kho, phn h ti sn, phn h bn hng, phn h mua hng, phn h cng n phi tr, phn h cng n phi thu, phn h tnh gi, phn h tp hp chi ph sn xut theo lnh sn xut ..., cc phn h c lit k ri rc nhng chng li c tch hp vi nhau trn phn mm lin kt vi nhau, phn h ny hon thnh l bc khi u ca phn h tip theo. Phn mm ERP i hi ngi s dng phi tuan th cc quy trnh nghip v trong k ton mt cch cao nht. Mi ngi s dng phi c o to quy trnh bi bn, thc hnh trn cc bn th nghim sau mi c s dng thao tc trn phn mm thc. i vi ERP, phn tp hp chi ph trc tip thng qua cc lnh sn xut cho mi sn phm trong thi gian nht nh, cc khon chi ph gin tip s c m ho qun l s dng thng qua danh mc ti khon thc hin qun l chi tit.2.2.2 i tng tp hp chi ph, i tng tnh gi thnh.2.2.2.1 i tng tp hp chi ph sn xut.Xc nh i tng tp hp chi ph sn xut l khu u tin c bit quan trng trong ton b cng tc k ton tp hp chi ph v tnh gi thnh sn phm mi doanh nghip. Tu vo c im t chc, c im qun l trong mi doanh nghip m k ton xc nh i tng tp hp chi ph cho ph hp.i tng tp hp chi ph sn xut ti cng ty l tng phn xng, b phn sn xut. Cn c tp hp chi ph sn xut l cng ty c 5 b phn sn xut m nhn tng phn cng vic trong quy trnh sn xut phc tp, cc b phn u c na thnh phm cho n giai on sn xut cui cng.2.2.2.2 i tng tnh gi thnh.Ti cng ty i tng tnh gi thnh c xc nh l tng sn phm hon thnh, k tnh gi thnh ph hp vi k tp hp chi ph, tc l cng ty tnh gi thnh theo thng.2.2.3 K ton tp hp chi ph sn xut.Yu cu chung i vi vic tp hp chi ph sn xut ti cng ty l:+ Thng k trc tip chi ph cho tng phn xng.+ Tt c cc khian chi ph thc tip pht sinh phi c thng k cho tng sn phm.Cng ty k ton hng tn kho theo phng php k khai thng xuyn, v vy tp hp chi ph sn xut cng ty s dng cc ti khon:TK 621- Chi ph nguyn vt liu trc tip.TK 622- Chi ph nhn cng trc tip.TK 627- Chi ph sn xut chung.TK 154- Chi ph sn xut kinh doanh d dang.V mt s ti khon khc lin quan: 111, 112, 152, 331, ......ng thi cng ty s dng cc danh mc:Danh mc khch hng:Danh mc khch hng cho php theo di chi tit vic mua bn vt t hng ha, v cc khon phi thu phi tr cho tng i tng khch hng. Vic khai bo ci t thng tin cho khch hng c thc hin bng menu lnh: vo phn h Payable Manager PY\ SUPPLIERS (NCC). Sau k ton tin hnh cp nht v khai bo cc thng tin lin quan nh: tn khch hng, a ch...Danh mc hng ho:Mi vt t hng ha s mang mt m hiu ring. M ny s c s dng khi nhp kho thnh phm, xut bn thnh phm, xut vt t cho sn xut....Danh mc hng ha vt t:

M Tn hng

BAOB 40X40-SA-TBao b gch Sasulo- trng

BAOB 40X40 BATTY- VDBao b 40X40 Batty vng en

AL 3501Dung mi Esmal

CF018Dung mi in Phat son

M6.1 HD tm ho bnh

PPPHDDPen pt phong ho i nh

...........................................

Vic khai bo ci t thng tin cho cc i tng ny c thc hin bng menu lnh: phn h kho (OPM INVENTORY PY)\ ITEM MASTER FUNTION. Sau k ton tin hnh cp nht v khai bo cc thng tin lin quan:Item: M vt tDescription: Tn vt tOUM: n v tnhMn hnh to vt t:

Danh mc kho hng:Danh mc ny theo di cc kho vt t hng ho v thnh phm. Vic khai bo ci t thng tin cho cc i tng ny k ton khng thc hin m do mt i ng chuyn vin phn mm ERP ca cng ty to.Mn hnh danh mc kho hng:

2.2.3.1 K ton tp hp chi ph nguyn vt liu trc tip.NVLTT l c s vt cht cu thnh nn thc th ca sn phm, ti phn xng NVL chim t trng ln trong ton b chi ph sn xut . Do vy vic hch ton chnh xc v hp l chi ph NVL c ngha rt ln trong vic tnh gi thnh mt cch chnh xc .

Chi ph NVLTT c mt v tr quan trng i vi qa trnh sn xut. N chim mt t l ln trong gi thnh sn phm. H thp chi ph, a vo s dng NVL mt cch tit kim chnh l bin php tch cc h gi thnh sn phm, gp phn nng cao hiu qu sn xut. NVL ca cng ty c qun l cc kho, vic nhp xut NVL c theo di cn thn thng qua nhim v sn xut, khi c nhu cu pht sinh cn c vo n t hng ca khch hng, cn c vo k hoch sn xut hng thng, hng tun, hng ngy k ton lp phiu xut kho, cn c vo phiu xut kho k ton xut nguyn vt liu t kho NVL A02 sang kho trung gian A06.Quy trnh hch ton:Cn c vo k hoch sn xut nh mc, b phn cng ngh lp phiu ngh xut NVL, phiu ngh xut c lp thnh 3 lin, lin 1 do k ton gi, lin 2 do th kho gi, lin 3 do b phn cng ngh gi. Sau khi xut hng th kho ghi thc xut vo phiu ngh xut kho, v tp h li chuyn cho b phn k ton thc hin cc nghip v c lin quan. cc phn xng sn xut, trc tip s dng nguyn vt liu cho sn xut sn phm, h c quyn nht k xng theo ngy chn l, v phi ghi chp vo s nht k xng theo tng loi sn phm, ngy hm sau thng k s ly nht k xng v tp hp chi ph cho tng loi sn phm, v vo ln sn xut. Cui thng k ton gi thnh thc hin tnh gi thnh theo chi ph NVL trc tip c tng hp.Trch phiu xut kho:Cng ty c phn PRIME PH YNX Thun Thnh-H.Ph Yn-Thi Nguyn

Phiu xut kho

S chng t: X.03Ngy giao dch: 0312/2012Org xut: 13B-org cc kho VT, CCDC PYNgi nhn vt t:Phng ban(b phn):Din gii:STTM vt tTn vt tVTLoi KhoS lng

Yu cuThc xut

11.02.P.02t st km do loi 2 Ph YnKgK0284,150.0084,150.00

21.02.P.02t st km do loi 2 Ph YnKgK0238,250.0038,250.00

31.02.P.03t st do loi 3 Ph YnKgK0238,250.0038,250.00



61.02.P.02t st do loi 2 Ph YnKgK02137,700137,700


81.02.P.03Cao lanh loi 3 Ph YnKgK0276.500.0076.500.00

91.05.04Feldspar Natri loi 4KgK0245,900.0045,900.00

101.06.03Feldspar phong ho loi 3KgK0268,850.0068,850.00

111.06.02Feldspar phong ho loi 2KgK0230,600.0030,600.00

121.55.02Thu tinh lngkgK0219,125.0019,125.00

Ngy...thng...nmGim c Th kho Ngi nhn Ngi lp(k, h tn) (k, h tn) (k, h tn) (k, h tn)

K ton phn mm ERP cn c vo phiu ngh xut kho ca b phn cng ngh, m mn hnh nhp liu phiu xut trong mc cp nht s liu ca phn h kho (OPM Inventory PY). Xut hin mn hnh nhp liu phiu xut kho khai bo cc thng tin vo mn hnh nh sau:Mn hnh nhp liu khai bo thng tin v vic xut nguyn vt liu cho sn xut.

Sau k ton thc hin khai bo cc thng tin xut nguyn vt liu chnh cho sn xut nh sau:

K ton thc hin khai bo cc thng tin chi tit xut cc loi nguyn vt liu chnh, c th khai nhiu loi, sau in phiu xut kho.Cui thng k ton gi thnh thc hin tnh gi, phn mm ERP t ng cp nht cc bt ton xut trn h thng tng ng ti khon chn, t ng cp nht vo s ci v s nht k chung.i vi vt liu ph, nhin liu phc v sn xut sn phm:Cng ty c phn PRIME PH YNX Thun Thnh-H.Ph Yn-Thi Nguyn Phiu xut kho

S chng t: px1Ngy giao dch: 1/12/2012ORG xut: 13B-Org cc kho vt tNgi nhn t:Phng ban(b phn)Din gii: px1STTM vt tTn vt tVTLoiKhoS lng

Yu cuThc xut

11.94.01Men in trong PBT 01KgK028.008.00

21.95.01Men in c PBO 03KgK022.002.00

31.62.09Mu vng PR 2067KgK0211.5011.50

41.62.03Mu vng t VNC PG066KgK029.509.50

51.59.31Dung mi inrotocolor m c PC4138KgK0230.0030.00

61.94.01Men in trong PBT01KgK028.008.00

71.95.01Men in c PBO03KgK022.002.00

81.60.27Mu hng coralKgK021.001.00

91.66.04Mu nu cph Esmall CE 8875KgK021.301.30

101.66.01Mu nu caph Ferro FSC11039KgK024.104.10

111.59.31Dung mi inrtrcolor m c RC1438KgK0230.0030.00

121.62.03Mu vng t VNC PG066KgK020.400.40

131.62.09Mu vng PR 2067kgK020.300.30

Ngy...thng...nmGim c Th kho Ngi nhn Ngi lp(k, h tn) (k, h tn) (k, h tn) (k, h tn)

Cng ty c phn PRIME Ph YnX Thun Thnh-H.Ph Yn-Thi Nguyn Phiu xut kho S chng t T.04.01Ngy giao dch: 04/12/2012Org xut: 13B-org cc kho VT, CCDC PYNgi nhn vt t:Phng ban(b phn):Din gii:

STTM vt tTn vt tVTLoi KhoS lng

Yu cuThc xut

13.01.005Than cm 3CkgK0245,00.0045,000.00

Ngy...thng...nmGim c Th kho Ngi nhn Ngi lp phiu(k, h tn) (k, h tn) (k, h tn) (k, h tn)

Cc phiu xut kho trong ngy c cp nht trong ngy v nh k k ton gi thnh thc hin tnh gi thnh tm tnh cho NVL xut dng trong ngy, trong tun. Cui thng k ton gi thnh thc hin tnh ga t ng trn h thng phn mm, to ra bn test trn h thng khi chy test (chy th). Khi thc hin kim tra cc giao dch ng trong thng th k ton thc hin chy tht, ng gi liu trong k, cht cc s liu giao dch trong thng. Khi h thng t ng p gi cho cc phiu nhp, phiu xut v cc giao dch lin quan n tnh gi thnh theo bnh qun di ng.Sau khi thc hin tnh gi tn h thng, k ton tnh gi thnh thc hin y cc d liu cc phn h di sn xut nh phn h kho, tnh gi thnh sn xut, phn h mua hng, phn h bn hng, vo cc s ca hnh thc nht k chung ln phn h s ci:S nht k chungS ci TK 621

S chi tit TK 621 Mun xem s nht k chung, s ci ti khon th chuyn sang phn h s ci (Gl).N>General ledger Super User PY.

Ta g cc thng tin sau:T ti khon: 621100- chi ph nguyn vt liu chnhn ti khon: 621100- chi ph nguyn vt liu chnh T ngy: 01/12/2012n ngy: 31.12.2012Tip theo click vo OK, xut hin ra s ci TK 6211,khi in ra s ci TK 6211 c mu nh sau:

S CI

T Ti Khon:621000

n Ti Khon:621100

T Ngy:1/12/2012

n Ngy:31/12/2012

Ngy, thng ghi sChng tTi khon i ngDin giiS pht sinh

S chng tS giao dchNgy thngGhi nGhi c

1/12/2012ID.13B.01.11/12/2012151910Chuyn kho12,521,9040

1/12/2012ID.13B.01.11/12/2012151910Chuyn kho126,053,0580

1/12/2012ID.13B.66751/12/2012151910Chuyn kho14,159,2880

2/12/2012BB.02.032/12/2012151910Chuyn kho2,831,8580

2/12/2012BB.02.032/12/2012151910Chuyn kho16,991,1450

2/12/2012X.022/12/2012151910Chuyn kho2,596,1780

3/12/2012T.03.013/12/2012151910Chuyn kho113,773,2390

3/12/2012T.03.023/12/2012151910Chuyn kho20,303,7640

4/12/2012T.04.024/12/2012151910Chuyn kho2,178,1300

4/12/2012T.04.024/12/2012151910Chuyn kho10,369,3350

4/12/2012T.04.024/12/2012151910Chuyn kho2,179,1640

5/12/2012PX335/12/2012151910Chuyn kho103,4580

6/12/20126/12/20121549000760,971

6/12/20126/12/2012154900096,000

7/12/2012BB07.017/12/2012151910Chuyn kho15,433,6230

7/12/2012BB07.017/12/2012151910Chuyn kho2,831,8580

7/12/2012BB07.017/12/2012151910Chuyn kho11,327,4300

7/12/2012BB07.027/12/2012151910Chuyn kho12,207,9920

8/12/2012px618/12/2012151910Chuyn kho1,279,7700

9/12/2012px699/12/2012151910Chuyn kho414,0000

9/12/2012px709/12/2012151910Chuyn kho6,9000

9/12/2012px709/12/2012151910Chuyn kho8,851,8470

10/12/201210/12/201215490001,314,400

10/12/201210/12/20121549000113,331

11/12/2012px7811/12/2012151910Chuyn kho5,5200

11/12/2012px7811/12/2012151910Chuyn kho83,9190

11/12/2012px7811/12/2012151910Chuyn kho12,4200

12/12/2012ID.13B.12.0112/12/2012151910Chuyn kho2,831,8580

12/12/2012px8412/12/2012151910Chuyn kho299,4640

12/12/2012px8412/12/2012151910Chuyn kho403,2190

12/12/2012px8412/12/2012151910Chuyn kho252,0000

13/12/2012ID.13B.13.0113/12/2012151910Chuyn kho5,480,0250

13/12/2012ID.13B.13.0113/12/2012151910Chuyn kho14,159,2880

13/12/2012ID.13B.13.0213/12/2012151910Chuyn kho11,327,4300

13/12/2012ID.13B.13.0313/12/2012151910Chuyn kho19,823,0030

14/12/201214/12/2012151910Chuyn kho14,594,5050

14/12/201214/12/2012151910Chuyn kho013,693,482

14/12/201214/12/2012151910Chuyn kho836,9680

14/12/201214/12/2012151910Chuyn kho13,572,4600

15/12/2012ID.13B.1515/12/2012151910Chuyn kho98,219,0000

15/12/2012ID.13B.15.0115/12/2012151910Chuyn kho2,831,8580

15/12/2012px11115/12/2012151910Chuyn kho2,713,0270

15/12/2012px11115/12/2012151910Chuyn kho206,9160

16/12/2012X.1516/12/2012151910Chuyn kho2,651,4140

16/12/2012X.1516/12/2012151910Chuyn kho9,635,2630

................................................................................................

16/12/2012px12016/12/2012151910Chuyn kho48,0000

17/12/2012px13117/12/2012151910Chuyn kho66,0000

17/12/2012px13117/12/2012151910Chuyn kho319,4280

17/12/2012px13117/12/2012151910Chuyn kho1,213,9080

17/12/2012px13217/12/2012151910Chuyn kho49,5000

17/12/2012px13217/12/2012151910Chuyn kho724,5000

18/12/2012px13718/12/2012151910Chuyn kho1,157,9990

18/12/2012px13818/12/2012151910Chuyn kho169,9470

18/12/2012px13918/12/2012151910Chuyn kho83,9910

19/12/2012px14619/12/2012151910Chuyn kho66,0000

19/12/2012px14619/12/2012151910Chuyn kho2,360,2320

19/12/2012px14619/12/2012151910Chuyn kho275,8880

19/12/2012px14719/12/2012151910Chuyn kho103,8500

20/12/2012px15320/12/2012151910Chuyn kho3,036,0000

20/12/2012px15320/12/2012151910Chuyn kho119,7860

20/12/201220/12/2012151910Chuyn kho00

20/12/201220/12/2012151910Chuyn kho1,987,4740

21/12/201221/12/2012151910Chuyn kho58,5140

21/12/201221/12/2012151910Chuyn kho28,7230

22/12/2012px17322/12/2012151910Chuyn kho10,833,0000

22/12/2012px17322/12/2012151910Chuyn kho80,251,6000

23/12/2012px17923/12/2012151910Chuyn kho13,356,5600

23/12/2012px17923/12/2012151910Chuyn kho3,352,0410

23/12/201223/12/2012151910Chuyn kho04,530,972

23/12/201223/12/2012151910Chuyn kho940,4700

24/12/201224/12/2012151910Chuyn kho1,287,2900

24/12/201224/12/2012151910Chuyn kho03,708,746

24/12/201224/12/2012151910Chuyn kho1,106,0540

25/12/2012px19825/12/2012151910Chuyn kho66,5030

25/12/2012px19825/12/2012151910Chuyn kho450,8480

25/12/2012px19825/12/2012151910Chuyn kho495,0000

25/12/2012px19925/12/2012151910Chuyn kho33,0000

26/12/2012PX126/12/2012151910Chuyn kho42,477,8630

26/12/201226/12/2012151910Chuyn kho06,490,305

26/12/201226/12/2012151910Chuyn kho01,992,293

26/12/201226/12/2012152100Nhp kho0106,977

27/12/201227/12/2012151910Chuyn kho01,967,871

27/12/201227/12/2012151910Chuyn kho05,099,526

27/12/201227/12/2012151910Chuyn kho06,490,305

27/12/201227/12/2012151910Chuyn kho02,410,737

27/12/201227/12/2012151910Chuyn kho06,203,494

28/12/2012px22128/12/2012151910Chuyn kho114,8920

28/12/201228/12/2012151910Chuyn kho03,692,075

28/12/201228/12/2012151910Chuyn kho02,781,559

28/12/201228/12/2012151910Chuyn kho0927,186

28/12/201228/12/2012151910Chuyn kho0370,883

29/12/2012px23729/12/2012151910Chuyn kho24,0000

29/12/2012px23729/12/2012151910Chuyn kho9,6000

29/12/2012px23829/12/2012151910Chuyn kho83,9190

30/12/2012px25330/12/2012151910Chuyn kho1,379,4410

30/12/2012px25330/12/2012151910Chuyn kho143,6150

30/12/201230/12/2012154900011,149,708

31/12/2012X.3131/12/2012151910Chuyn kho020,808,007

31/12/201231/12/2012627200Xut kho010,230,085

31/12/201231/12/2012627200Xut kho0230,016

D u k00

Pht sinh60,105,947,62360,105,947,623

D cui k00

Ngy . thng . nm

Ngi lp biuK ton trngGim c

(K, h tn)(K, h tn)(K, h tn, ng du)

Cui thng sau khi tnh gi y cc phn h chi tit ln, c th chy s chi tit i chiu ( nu c chnh lch). i vi cc phn h sn xut th chy cc bo co MF i chiu trc khi ng s.

Kt qu chy bo co:

2.2.3.2. K ton tp hp chi ph nhn cng trc tip.B phn cng nhn trc tip sn xut sn phm chim 80% tng s lao ng ton cng ty , chim 70% tng qu lng. V vy cc khon phi tr cho b phn cng nhn ny chim phn ln hao ph v lao ng sng pht sinh trong cng ty. T c im ny, ni dung chi ph nhn cng trc tip cng ty bao gm: tin lng, cc khon ph cp v cc khon trch theo lng ca cng nhn trc tip sn xut. Vi c th l sn xut theo dy chuyn vi mc t ng cao, cng nhn trc tip sn xut ti cng ty l nhng ngi thc hin vn hnh my mc thit b, t phi lm hay thao tc trc tip trn sn phm sn xut ra. Cng nhn trc tip sn xut l nhng ngi c trnh tay ngh, c qua o to vn hnh. Trong cng ty hin nay ch c b phn KCS cng on bao gi sn phm l tc ng trc tip n sn phm, s dng t trnh nht nn mc lng l thp. Qua tm hiu chnh sch luowng ca cng ty theo c ch ca tp on PRIME thc hin nh gi hiu chnh 6 thng 1 ln. i vi cng nhn sn xut th chnh sch lng lun t mc tiu tnh trn sn phm u ra cui cng, tc l quy nh r rng vi mi sn phm cng nhn lm ra th 1 cng nhn ti 1 v tr c mc lng l bao nhiu. Vic kim sot tnh lng cho cc cng on khc nhau da trn nh mc hao ht, nh mc tiu hao nguyn vt liu lm cn c tnh lng gia cc cng on trong 1 dy chuyn sn xut vi phng chm sn phm ca cng on trc l u vo ca cng on sau.Trong mi xng c v tr c th ring, c tnh cht ring nn s lng lao ng, nh bin trong cng ty l khc nhau. Trong cng ty c phn chia nhim v chc nng quyn hn mt cch r rng ai lm gi v tr nh th no, mc lng cng tng xng c phn theo v tr lm vic, k nng lm vic, mc phc tp cu cng vic. Trong ghi chp ai chu trch nhim khu vc ny, trong ngy trong gi phi lm cng vic g, phi ghi chp. phi kim tra cc thng s k thut hay kim tra tnh trng my mc thit b. Cng ty thc hin sn xut lin tc theo ch 3 ca trn ngy nn vic bn giao ca , s dng phn mm qun tr ERP, do vy vic ghi chp s liu phi tun th theo 1 quy trnh ht sc nghim ngt chnh xc.Cn c vo bng chm cng phn xng, kt qu sn xut ti b phn, kt qu u ra sn phm cui cng khi nhp kho, nh bin lao ng, h s v tr, h s nng lc, h s lng c bn, n gi tin lng khon sn phm cng b, mc lng c bn, nhn vin ph trch v tin lng thuc phng hnh chnh thc hin tng hp cc ch tiu trn vo bng lng, tnh lng v cc khon theo lng trnh gim c cng ty ph duyt. Tin lng ca thng trc phi trnh cng ty trc ngy 13 ca thng. Giasm c cng ty kim tra v thc hin ph duyt nhn vin k ton thc hin chi tr lng ca thng trc trong ngy 15 ca thng sau.i vi cc khon trch theo lng cng ty thc hin nh sau:BHXH: Trch 24% trn tin lng c bn v cc khon ph cp, trong 17% tnh vo chi ph sn xut, 7% tr vo thu nhp ca ngi lao ng.BHYT: Trch 4,5% trn tin lng c bn v cc khon ph cp, trong 3% tnh vo chi ph sn xut, 1,5% tr vo thu nhp ca ngi lao ng.KPC: Trch 3% trn tin lng thc t, trong 2% tnh vo chi ph sn xut, 1% tr vo thu nhp ca ngi lao ng.BHTN: Trch 2% trn tin lng c bn v cc khon ph cp, trong 1% tnh vo chi ph sn xut, 1% tr vo thu nhp ca ngi lao ng.

CNG TY C PHN PRIME PH YN

BNG PHN B THNG 12/2012

TKSttB phnSLTng thu nhpH sLCB Khu tr lngS tinthc lnhTrch Zsx XH, BHYT, BHTNKnhn

BHXH (7%)BYHT (1,5%)KFCD (1%)BHTN(1%)Tin n, khcBHXH (17%)BYHT (3%)KFCD(2%)BHTN(1sss)

6224.0Nhin liu24 120,147,100 47 3,475,080 744,660 496,440 496,440 - 114,934,480 8,439,480 1,489,320 992,880 496,440

5.0p than QB17 87,092,815 34 2,526,930 541,485 360,990 360,990 - 83,302,420 6,136,830 1,082,970 721,980 360,990

6.0Nguyn liu24 118,966,561 48 3,522,120 754,740 503,160 503,160 - 113,683,381 8,553,720 1,509,480 1,006,320 503,160

7.0Ng.liu ngoi tri8 41,794,759 15 1,074,570 230,265 153,510 153,510 - 40,182,904 2,609,670 460,530 307,020 153,510

8.0p sy17 86,000,986 34 2,534,280 543,060 362,040 362,040 - 82,199,566 6,154,680 1,086,120 724,080 362,040

9.0Men mu 22 104,988,670 44 3,214,155 688,748 459,165 459,165 - 100,167,437 7,805,805 1,377,495 918,330 459,165

10.0CBM5 25,024,375 10 737,940 158,130 105,420 105,420 - 23,917,465 1,792,140 316,260 210,840 105,420

11.0Thay th mu3 14,870,834 6 433,650 92,925 61,950 61,950 - 14,220,359 1,053,150 185,850 123,900 61,950

12.0L nung27 90,189,820 36 2,673,930 572,985 381,990 381,990 - 86,178,925 6,493,830 1,145,970 763,980 381,990

13.0Phn loi51 228,268,623 96 7,042,770 1,509,165 1,006,110 1,006,110 - 217,704,468 17,103,870 3,018,330 2,012,220 1,006,110

14.0Ct mi88 376,547,603 165 12,162,780 2,606,310 1,737,540 1,737,540 - 358,303,433 29,538,180 5,212,620 3,475,080 1,737,540

25.0Ngh vic2 1,856,740 2 129,360 27,720 18,480 18,480 - 1,662,700 314,160 55,440 36,960 18,480

Tng 622288 1,295,748,886 537.79 39,527,565 8,470,193 5,646,795 5,646,795 - 1,236,457,53895,995,51516,940,38511,293,5905,646,7950

62712Gin tip SX29 259,332,106 75 5,524,260 1,183,770 789,180 789,180 - 251,045,716 13,416,060 2,367,540 1,578,360 789,180

15DV chung39 204,969,132 71 5,237,610 1,122,345 748,230 748,230 - 197,112,717 12,719,910 2,244,690 1,496,460 748,230

16DV nguyn liu11 50,737,526 20 1,468,530 314,685 209,790 209,790 - 48,534,731 3,566,430 629,370 419,580 209,790

17DV Men mu6 30,708,617 11 844,515 180,968 120,645 120,645 - 29,441,845 2,050,965 361,935 241,290 120,645

18DV p sy7 30,258,387 13 973,875 208,688 139,125 139,125 - 28,797,574 2,365,125 417,375 278,250 139,125

19DV l nung7 34,156,622 13 951,090 203,805 135,870 135,870 - 32,729,987 2,309,790 407,610 271,740 135,870

20DV Thnh phm6 26,103,788 11 844,515 180,968 120,645 120,645 - 24,837,016 2,050,965 361,935 241,290 120,645

21Xe nng Vt t7 33,962,573 10 698,250 149,625 99,750 99,750 - 32,915,198 1,695,750 299,250 199,500 99,750

23VSCN11 32,540,752 19 1,422,960 304,920 203,280 203,280 - 30,406,312 3,455,760 609,840 406,560 203,280

24.0Lng khon7 52,423,346 13 928,305 198,923 132,615 132,615 - 51,030,889 2,254,455 397,845 265,230 132,615

Tng 627130 755,192,850 257.06 18,893,910 4,048,695 2,699,130 2,699,130 - 726,851,98545,885,2108,097,3905,398,2602,699,1300

641122Bc xp, XNBH15 99,458,844 30 2,235,135 478,958 319,305 319,305 - 96,106,141 5,428,185 957,915 638,610 319,305

Tng 641115 99,458,844 30.41 2,235,135 478,958 319,305 319,305 - 96,106,1415,428,185957,915638,610319,3050

64211Lnh o & n.v27 248,794,601 75 5,513,235 1,181,408 787,605 787,605 - 240,524,748 13,389,285 2,362,815 1,575,210 787,605

3Nh n13 50,679,038 26 1,912,470 409,815 273,210 273,210 - 47,810,333 4,644,570 819,630 546,420 273,210

Tng 642140 299,473,639 67.797,425,7051,591,2231,060,8151,060,815 - 288,335,08218,033,8553,182,4452,121,6301,060,815

Tng cng473 2,449,874,218 893.0568,082,31514,589,0689,726,0459,726,04502,347,750,746165,342,76529,178,13519,452,0909,726,045

K ton cn c vo bng tnh lng lp cc bt ton nh khon:Hch ton tin lng thng 12

N cc TKC TK 334C TK3383C TK3384TK 3382TK 33841

6221,295,748,88695,995,51516,940,38511,293,5905,646,795

627755,192,85045,885,2108,097,3905,398,2602,699,130

64199,458,8445,428,185957,915638,610319,305

642299,473,63918,033,8553,182,4452,121,6301,060,815

Tng2,449,874,218165,342,76529,178,13519,452,0909,726,045

Ghi n TK 334 c cc TK

TK 3383 (7)68,082,315

TK 3384 (1,5)14,589,068

TK 3382 (1)9,726,045

TK 33841 (1)9,726,045

TK 6275, 62730

TK 711

TK 6420

TK1112,347,750,746

Sau k ton tin hnh nhp d liu vo h thng:Mn hnh nhp liu khai bo cc khon trch theo lng:

Mn hnh nhp liu khai bo qu lng thng 12/2012:

K ton tin hnh khai bo cc thng tin v qu lng nh sau:NumAmount(s tin)DescriptionDefault Distribution Account (TK)

11,295,748,886Hch ton lng thng 12622100( Lng cng nhn sx trc tip)

2755,192,850Hch ton lng thng 12627100 (lng sx chung)

399,458,844Hch ton lng thng 12641110 ( lng b phn bn hng)

4299,473,639Hch ton lng thng 12642110 ( lng b phn qun l)

5-102,123,473Hch ton lng thng 12113900 ( cc khon khu tr vo lng )

Mun xem s nht k chung, s ci ti khon th chuyn sang phn h s ci (Gl).N>General ledger Super User PY( k ton thc hin thao tc nh phn k ton chi ph nguyn vt liu trc tip).S ci TK 622 c mu nh sau:S CI

T Ti Khon:622100

n Ti Khon:622100

T Ngy:1/12/2012

n Ngy:31/12/2012

Ngy, thng ghi sChng tTi khon i ngDin giiS pht sinh

S chng tS giao dchNgy thngGhi nGhi c

1/12/2012TL12 11.061/12/2012334100HT lng T11/12 (Clch)-65,302,4600

1/12/2012TL12 11.071/12/2012338300HT lng T11/12 (Clch)7,269,4550

1/12/2012TL12 11.081/12/2012338400HT lng T11/12 (Clch)1,282,8450

1/12/2012TL12 11.091/12/2012338200HT lng T11/12 (Clch)855,2300

1/12/2012TL12 11.101/12/2012338900HT lng T11/12 (Clch)427,6150

28/12/2012TL12.12.0128/12/2012334100HT lng T12/1282,800,0000

28/12/2012TL12.12.0228/12/2012334100HT tin php nm 2012220,428,9230

31/12/2012622-154GL.622-15431/12/2012154200KC01,901,616,857

31/12/2012622-154 (BS)GL.622-154 (BS)31/12/2012154200KC0-205,377,289

31/12/2012TL12.12.03.31/12/2012334100HT lng T121,295,748,8860

31/12/2012TL12.12.0431/12/2012338300HT lng T1295,995,5150

31/12/2012TL12.12.0531/12/2012338400HT lng T1216,940,3850

31/12/2012TL12.12.0631/12/2012338200HT lng T1211,293,5900

31/12/2012TL12.12.0731/12/2012338900HT lng T125,646,7950

31/12/2012TL12.13.BS131/12/2012334100HT lng T13 T1222,852,7890

31/12/2012TL12.13.T1231/12/2012331900HT lng T13 T12-22,852,7890

31/12/2012TL12.13.T1231/12/2012331900HT lng T13 T1222,852,7890

D u k00

Pht sinh1,761,542,0281,761,542,028

D cui k00

Ngy . thng . nm



Cui thng sau khi tnh gi y cc phn h chi tit ln, c th chy s chi tit i chiu. S chi tit TK 622 c mu nh sau:Cng ty C phn Prime Ph Yn.

X Thun Thnh - Huyn Ph Yn - Tnh Thi Nguyn.

S CHI TIT TI KHON

T Ti Khon:013 .622100

n Ti Khon:013 .622100

T Ngy:1/1/2012

n Ngy:31/12/2012

Phn h:

n v tnh: ng Vit Nam

Chng tLoi GDDin gii chuyn GLS pht sinh

S CTNgy CTNC

622100:Chi ph nhn cng trc tip

S D U K00

TL12 11.061/12/2012STANDARDHT lng T11/12 (Clch)Y065,302,460



TL12 11.091/12/2012STANDARDHT lng T11/12 (Clch)Y855,2300

TL12 11.101/12/2012STANDARDHT lng T11/12 (Clch)Y427,6150

TL12.12.0128/12/2012STANDARDHT lng T12/12Y82,800,0000

TL12.12.0228/12/2012STANDARDHT tin php nm 2012Y220,428,9230

622-15431/12/2012Manual-AccrualKCY01,901,616,857

622-154 (BS)31/12/2012Manual-AccrualKCY0-205,377,289

TL12.12.03.31/12/2012STANDARDHT lng T12Y1,295,748,8860

TL12.12.0431/12/2012STANDARDHT lng T12Y95,995,5150




TL12.13.BS131/12/2012STANDARDHT lng T13 T12Y22,852,7890

TL12.13.T1231/12/2012STANDARDHT lng T13 T12Y22,852,7890

TL12.13.T1231/12/2012STANDARDHT lng T13 T12Y-22,852,7890

TNG S PHT SINH1,761,542,0281,761,542,028

S D CUI K00

Ngy . thng . nm



Sau khi kt thc qu trnh hch ton tin lng k ton chy in phiu k ton nh sau:

2.2.3.3 K ton tp hp chi ph sn xut chung.Chi ph sn xut chung l nhng khon chi ph phc v sn xut v cc chi ph sn xut pht sinh phn xng sn xut ca doanh nghip. Chi ph sn xut chung c tp hp theo tng a im pht sinh chi ph, theo tng phn xng. hch ton chi ph sn xut chung k ton s dng ti khon 627- chi ph sn xut chuung v ti khon 627 c m chi tit t TK 627100 627800 thun tin cho vic hch ton.Quy trnh hch ton: T chng t lin quan - tp hp chi ph sn xut chung phn b chi ph sn xut chung cho tng sn phm. Chi ph sn xut chung ca cng ty c xc nh nh sau:+ Chi ph nhin liu, vt liu, cng c, dng c dng chung cho sn xut trong cng ty nh: bo h lao ng, cale, tovit, ph tng thay th, du my, gas,....K ton cn c vo cc phiu ngh xut vt t, tin hnh xut vt t v khai bo trn phn mm k ton nh sau:

Mn hnh chung tin hnh nhp d liu:

Sau k ton tin hnh nhp s liu vo h thng:

K ton nhp vo cc thng tin nh sau:UOM(n v tnh): ltQuantity(s lng):`1000Account( ti khon): 627200Kt thc qu trnh nhp liu thc hin in phiu xut kho t h thng.

Mn hnh nhp nh khon cho ti khon i ng, ti khon xut c ci t theo kho:

+ Chi ph khu hao ti sn c nh: TSC ca cng ty c gi tr tng i ln. V vy vic qun l TSC cht ch l v cng cn thit. Trong qu trnh sn xut v s dng TSC b hao mn. hnh thnh ngun vn p ng yu cu sa cha, khi phc, ci to, i mi v m rng TSC i hi cng ty phi tin hnh trch khu hao .Khon chi ph khu hao m hng thng cng ty trch c a vo chi ph sn xut chung, vo gi thnh sn phm . Ti sn c nh ca cng ty rt t bin ng, cng ty s dng phng php khu hao ng thng. Cng thc tnh nh sau :

NG

MKN=

T

Trong :

MKN : Mc khu hao nm

NG: Nguyn gi TSC

T : Thi gian s dng TSC tnh mc khu hao thng th ly mc khu hao nm chia cho 12 thng

Cui thng cn c vo t l khu hao tnh c k ton lp bng phn b KHTSC nh sau:

Cng ty c phn PRIME Ph Yn Thun Thnh-PY- Thi Nguyn BNG TNH KHU HAO

n ngy 31/12/2012 VT: VN

Tn TSCNgay nhpNguyn giaTgian KHTy l KHKH ThangKH tich luy nmKH luy k n ngayGia tri con laiTK Chi phiTG KH con lai

10-TSC HU HNH333,232,204,5992,534,961,31330,460,314,580142,879,772,914190,352,431,685

01-TSCHH.Nh ca vt kin trc70,790,291,350293,202,3413,480,098,73614,972,572,17855,817,719,172

Cng INOX1/1/200455,031,5822400.004271,4643,257,61219,197,84435,833,738013.00.642400.01.011.00.000.00132

Chi ph n b gii phng mt bng9/1/20033,302,537,2053000.00313,103,766157,245,214943,858,9762,358,678,229013.00.642400.01.011.00.000.00180

Nh sn xut s 21/1/20043,345,766,3202820.00413,571,056162,852,628984,403,2092,361,363,111013.00.642400.01.011.00.000.00174

Nh trm than 03 tng30/06/20082,269,739,3752400.0049,738,380116,860,527468,139,5671,801,599,808013.00.627400.01.011.00.000.00185

BS nh trm than 03 tng31/12/2009116,365,1002210.005529,1396,349,73419,002,51097,362,590013.00.627400.01.011.00.000.00184

Nh iu hnh sn xut30/06/2008746,405,0153000.0032,464,81829,577,827142,524,369603,880,646013.00.627400.01.011.00.000.00245

ng b tng sn bi m rng(Prime)30/06/20082,996,145,0482400.00412,240,071146,880,819731,732,4202,264,412,628013.00.627400.01.011.00.000.00185

Nn xng nh kho thnh phm m rng (03 kho)30/06/2008660,555,7222400.0042,698,55132,382,590161,324,113499,231,609013.00.627400.01.011.00.000.00185

Chi ph san lp mt bng9/1/20031,120,973,2973000.0034,363,92952,367,192335,465,417785,507,880013.00.627400.01.011.00.000.00180

Sn phi t1/2/2009270,661,6222400.0041,128,40613,540,85052,879,614217,782,008013.00.627400.01.011.00.000.00193

Sn th thao1/2/200985,055,4792400.004354,5964,255,20716,617,56368,437,916013.00.642400.01.011.00.000.00193

H thng tng ro bao quang1/1/2004490,230,8692400.0042,418,29429,019,484171,016,533319,214,336013.00.627400.01.011.00.000.00132

Bi cha x than1/2/2009126,516,7362400.004527,4566,329,46124,717,895101,798,841013.00.627400.01.011.00.000.00193

Nh xng m rng (Kho TP- KCS- NG)1/2/20094,430,516,7152400.00418,601,786223,221,454840,371,6613,590,145,054013.00.627400.01.011.00.000.00193

Di p phan sn bn hng1/1/2010710,720,5092400.0042,961,33935,536,013106,608,277604,112,232013.00.641400.01.011.00.000.00204

ng b tng sn bi1/1/20042,376,007,7102400.00413,217,552158,610,569631,291,4461,744,716,264013.00.627400.01.011.00.000.00132

SCLng b tng sn bi31/12/2009336,706,7011680.0062,017,65224,211,87972,393,694264,313,007013.00.627400.01.011.00.000.00131

H thng b lng31/03/2012382,400,5612400.0041,593,33215,933,35615,933,356366,467,205013.00.627400.01.011.00.000.00230

02-TSCHH.My mc, thit b255,821,414,3932,184,895,51426,296,521,889124,173,878,241131,647,536,152

Ci nghin mu31/10/2011513,550,0003600.0031,426,52517,118,33321,397,916492,152,084013.00.627400.00.000.00.000.00345

Ging khai thc nc ngm s 231/12/2011190,026,0981180.0081,610,38619,324,68719,324,687170,701,411013.00.627400.01.011.00.000.00106

My cng un1/4/200831,387,0001160.009259,3843,112,56416,083,55715,303,443013.00.627400.01.011.00.000.0059

p g h thng xyl liu1/4/2008309,290,9001160.0092,555,96530,671,635158,488,695150,802,205013.00.627400.01.011.00.000.0059

Bn Inox2/4/200813,250,0001160.009104,2081,250,4967,101,7236,148,277013.00.627400.01.011.00.000.0059

Chung men phi 1200mm - Trung Quc30/04/2008186,636,0001160.0091,541,27218,495,30895,700,73390,935,267013.00.627400.01.011.00.000.0059

Cn in t 30.000kg - Trung Quc30/04/200890,000,0001160.009743,2338,918,84046,149,03543,850,965013.00.627400.01.011.00.000.0059

H thng iu khin trm than30/04/2008136,290,0001160.0091,125,51313,506,10169,885,00066,405,000013.00.627400.01.011.00.000.0059

T phn phi 500V-800A30/04/200851,450,0001160.009424,8865,098,59926,381,88325,068,117013.00.627400.01.011.00.000.0059

T t b 500V-240KVA30/04/200883,475,0001160.009689,3528,272,22442,803,23240,671,768013.00.627400.01.011.00.000.0059

T in khi ng Y-D ng c tng p 160KW30/04/200867,725,0001160.009559,2896,711,42434,727,15832,997,842013.00.627400.01.011.00.000.0059

T in khi ng Y-D ng c tng p 90KW30/04/200820,475,0001160.009169,0832,029,02910,498,9439,976,057013.00.627400.01.011.00.000.0059

T phn phi 500V-2000A30/04/200828,875,0001160.009238,4502,861,45514,806,17514,068,825013.00.627400.01.011.00.000.0059

T in khi ng c qut gi 75KW30/04/200836,750,0001160.009303,4853,641,85318,844,21617,905,784013.00.627400.01.011.00.000.0059

T in khi ng Y-D ng c qut gi 75KW+37KW30/04/200823,100,0001160.009190,7672,289,16011,844,96011,255,040013.00.627400.01.011.00.000.0059

H thng t in thp sy phun1/5/2008129,014,0001160.0091,051,76012,621,15365,908,23563,105,765013.00.627400.01.011.00.000.0060

H thng lc bi 30KW30/04/2008264,000,0001160.0092,180,16626,161,948135,370,415128,629,585013.00.627400.01.011.00.000.0059

H thng lc bi 45KW1/5/2008286,100,0001160.0092,332,37827,988,536146,157,316139,942,684013.00.627400.01.011.00.000.0060

H thng my nn kh, lc kh Atlat Cpc1/4/20081,804,558,0001160.00914,912,814178,953,713924,702,235879,855,765013.00.627400.01.011.00.000.0059

Sng rung 03.1/X2951/4/2008942,743,4451160.0097,790,80593,489,616483,086,162459,657,283013.00.627400.01.011.00.000.0059

Thp lm mt cuong buc30/06/2008395,000,0001160.0093,177,23338,126,785201,188,834193,811,166013.00.627400.01.011.00.000.0061

Thit b xc nh m30/06/200839,234,3811160.009322,4933,869,89419,562,41619,671,965013.00.627400.01.011.00.000.0061

HT ti sn gia cng1/7/200815,971,925,6021160.009129,642,2481,555,707,0317,934,105,9468,037,819,656013.00.627400.01.011.00.000.0062

My mc thit b (GT thu hoi)30/06/20082,557,570,0961160.00914,157,863169,894,3121,693,940,672863,629,424013.00.627400.01.011.00.000.0061

CP tai chinh (CT)30/06/20082,065,712,1481160.00916,979,380203,752,6261,029,969,6281,035,742,520013.00.627400.01.011.00.000.0061

Bm LT100-27A ng c 14KW-29V/P ng b31/07/200842,000,0001160.009340,9124,090,90020,863,67921,136,321013.00.627400.01.011.00.000.0062

My lm 31/07/200835,000,0001160.009271,9113,262,97618,141,29116,858,709013.00.627400.01.011.00.000.0062

H thng iu ha l nung v trm kh than31/07/2008234,105,0001160.0091,900,20322,802,425116,292,470117,812,530013.00.627400.01.011.00.000.0062

Ghi nhn thu nh thu hnh thnh TSCD1/8/20081,456,686,0931160.00913,051,446156,617,385634,444,820822,241,273013.00.627400.01.011.00.000.0063

ng cua 90- KCS1/8/2008126,474,0001160.0091,148,25313,779,03654,134,05772,339,943013.00.627400.01.011.00.000.0063

Ging khai thc nc ngm1/8/2008102,658,5891160.009932,02811,184,40243,940,48058,718,109013.00.627400.01.011.00.000.0063

H thng trm cn in t 80 tn (M)10/1/200963

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