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8/2/2019 KeToan.org Luan Van Ke Toan Chi Phi San Xuat Va Tinh Gia Thanh San Pham Xay Lap
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Li m u
Cng vi xu hng ton cu ho trn th gii hin nay, nc
ta ang trong qu trnh hi nhp v pht trin, nn kinh t
nc ta cng ang c nhng bin i to ln v nhiu mt,
sn xut ngy cng pht trin, nhu cu ca ngi dn ngy
cng cao, mt khc trong nn kinh t th trng nh hng x
hi ch ngha nc ta hin nay, cnh tranh l mt yu t
khng th trnh khi i vi mi doanh nghip, p ng
nhu cu ngy cng cao ca ngi tiu dng ng thi duy
tr s tn ti ca doanh nghip trn th trng trc s cnh
tranh ngy cng gay gt ca cc i th i hi doanh
nghip phi lun c nhng chin lc sn xut v phng n
kinh doanh cho ph hp, iu ny cng l tt yu i vi cc
doanh nghip xy lp. Cng tc hch ton chi ph sn xut
v tnh gi thnh sn phm xy lp l mt vn quan
trng trong cc doanh nghip, n quyt nh n s thnh
cng hay tht bi ca doanh nghip trn th trng. Chnh v
vy, c th hiu su hn v cng tc ny trong thc t
v hon thnh chuyn thc tp tt nghip m nh tr-
ng giao cho, em la chn ti : Hon thin cng
tc k ton chi ph sn xut v tnh gi thnh sn
phm xy lp ti Cng ty u t Xy dng S 2 H Ni
.
Chuyn bao gm cc ni dung chnh sau:
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Chng 1 : Thc trng hch ton chi ph sn xut v tnh
gi thnh sn phm xy lp ti Cng ty u t Xy dng S 2
H Ni.
Chng 2 : Thc tin cng tc hch ton chi ph sn xut
v tnh gi thnh sn phm xy lp ti Cng ty u t Xy
dng S 2 H Ni.
Ni dung chuyn
Chng 1: Thc trng hch ton chi ph sn
xut
v tnh gi thnh sn phm xy lp ti
Cng ty u t xy dng s 2 H Ni
I. Tng quan v Cng ty u t xy dng s 2
H Ni
1. Qu trnh hnh thnh v pht trin Cng tyCng ty u t Xy dng S 2 H Ni
Tn giao dch: HACINCO No 2
Tr s chnh: 324 Ty Sn, Qun ng a, H Ni
Vn phng giao dch: Nh iu hnh lng sinh vin
HACINCO, Phng Nhn Chnh, Qun Thanh Xun, H
Ni.
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S in thoi lin lc: 04 5584167 5584168
FAX: 04 5584201
Cng ty u t Xy dng S 2 H Ni l mt doanh nghip
Nh nc xp hng 1, hch ton kinh t c lp, trc nm 1999,
Cng ty trc thuc S Xy Dng H Ni, t nm 1999 thuc
Tng Cng ty u t v Pht trin Nh H Ni.
Tin thn ca Cng ty l Cng ty Xy dng Nh S 2 H
Ni c thnh lp theo quyt nh ca y ban nhn dn
thnh ph H Ni ngy 15-6-1976. n ngy 1-1-1994, theo
quyt nh ca y ban nhn dn thnh ph H Ni, Cng
ty st nhp vi Cng ty u t v Pht trin th H Ni tr
thnh Cng ty u t Xy dng S 2 H Ni vi tn giao dch
quc t l Hanoi
Construction and Investment Company No 2 ( HACINCO No 2),
gi tt l thng hiu HACINCO ng k ti Cc S hu
Cng nghip.
Cng ty u t Xy dng S 2 H Ni bao gm nhiu n v
trc thuc nh X nghip xy lp 201, X nghip xy lp
202, X nghip xy lp 203, X nghip thng mi dch v,
X nghip vt t xe my Vi nhiu lnh vckinh doanh nh:
T chc u t xy dng v lm cc dch v t vn u txy dng c bn, nhn u thc vn u t cho mi t chc c
nhn.
Nhn thu xy dng mi v ci to cc cng trnh dn
dng, cng nghip, o p nn v cc cng trnh giao
thng thu li.
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Nhn thu xy dng trang thit b ni, ngoi tht, lp t
cc h thng in h th, h thng cp thot nc, cc thit
b in lnh thng gi cho cc cng trnh.
Sn xut kinh doanh vt liu xy dng, kinh doanh nh cho
thu vn phng nh .
Kinh doanh khch sn du lch, l hnh ni a, vn chuyn
hnh khch.
Dch v cho thu cc loi thit b thi cng hin i chuyn
dng nh my i, my o, h thng cppha, gio chng
nh hnh, cn cu thp, xe ch v bm b tng.
Xut nhp khu trc tip v cung cp cc thit b phc v
thi cng cng trnh.
Khng ngng cng c v pht trin a dng ho sn phm v
loi hnh kinh doanh, Cng ty khng ch n nh cc ph-
ng thc kinh doanh, ci tin cng tc qun l v t chc
sn xut, ng thi tp trung tm kim phng thc kinh
doanh mi nhm t hiu qu kinh doanh cao nht. Cng ty
l i l tiu th sn phm cho cc hng sn Levis, ICI, may
Thng Long, keo trm Hn Quc
Vi nhng nng lc sn c Cng ty tp trung xy dng d
n cc khu th mi, t chc qun l khai thc cc khuchung c, nh cao tng, u t nng lc thi cng, c bit l
cc cng ngh v thit b thi cng nh cao tng, khai thc
lnh vc u t xy dng. trn c s thc hin cc loi
hnh kinh doanh mi, m rng quan h lin doanh lin kt vi
nhiu n v trong v ngoi nc nh tp on my mc thit
b xy dng Hn Quc, tp on Thyseen ca c v
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cppha tip thu cng ngh thi cng tin tin, tp trung
u t nng lc thi cng v nghin cu p dng cc cng ngh
sn xut vt liu xy dng cao cp. Tin ti hon thin v
pht trin tt c cc lnh vc hot ng ca cng ty a
cng ty tr thnh mt cng ty a doanh c uy tn trn th tr-
ng.
Tr s chnh ca cng ty ng trn a bn H Ni to
c mt li th kinh doanh v cc mi quan h kinh t v
cng cht ch khng nhng trn a bn H Ni m cn
nhiu tnh, thnh ph khc trn c nc.
K t khi c thnh lp, Cng ty t c rt nhiu nhng
thnh tu to ln khng ch trong lnh vc xy dng c bn
m cn trong nhiu lnh vc x hi, vn ho, Cng ty hon
thnh nhng d n cp quc gia nh Trung tm thng mi
quc t v xy dng (Thp HACINCO) , Lng sinh vin
HACINCO, gp phn gii quyt ni bc xc v nh ca hn
8000 sinh vin.
Sau y l Bng mt s ch tiu ti chnh ca Cng ty
trong hai nm 2004, 2005:
Ch tiu Nm 2004 Nm 2005
Tng TSC 77 846 045 511 82 541 252 580Tng TSL 183 116 301 591 218 903 100 077Tng Ti sn 260 962 347 102 301 444 352 657Tng N phi tr 252 119 422 693 292 317 632 677Tng ngun vn
CSH
8 842 924 409 9 126 719 980
Tng vn 260 962 347 102 301 444 352 657Doanh thu thun 117 167 410 056 134 292 537 709Gi vn hng bn 102 494 685 704 113 386 209 382Li nhun gp 14 672 724 352 20 906 328 327
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Chi ph bn hng 12 667 881 458 17 762 387 495Chi ph QLDN 3 199 373 938 3 529 394 582
LN thun t HKD - 3 133 918 152 - 2 417 847 754Li khc 1 180 672 888 1 276 795 112Tng LN trc thu - 1 953 245 264 - 1 141 052 642Thu TNDN 0 0LN sau thu - 1 953 245 264 - 1 141 052 642
Cc s liu trn c trch t Bng Cn i K Ton v Bo
Co Kt Qu Kinh Doanh ca Cng ty trong 2 nm 2004,
2005. Qua cc s liu trn cho thy kt qu hot ng kinhdoanh ca Cng ty nm 2005 c s ci thin tng i
song nm 2005 Cng ty vn b l. Doanh thu thun ca Cng
ty nm 2004 t 117.167.410.056 n nm 2005 t
134.292.537.709, tng gp 1,15 ln, chng t tnh hnh tiu
th sn phm ca Cng ty ang tng tr li.
Ngun vn Ch s hu nm 2005 l 9.126.719.980 cao hnso vi nm 2004: 8.842.924.409 mc d li nhun ca Cng ty
nm 2005 vn b l, cho thy Cng ty ang c thm vn
u t cho hot ng kinh doanh t ban gim c Cng ty.
Chi ph bn hng v chi ph QLDN ca Cng ty trong nm
2005 cng cao hn so vi nm 2004, chng t Cng ty ang
n lc tp trung vo vic nng cao cht lng cng trnh xydng.
Ngoi ra t cc s liu trn, c th tnh c mt s ch tiu
ti chnh khc nh :
*Ch tiu 1:
Tng ngun vn
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T sut t
ti tr
= CSH x 100%
Tng ti sn
T sut t
ti tr nm
2004
=
8.842.924.409
x 100% =
3,39%260.962.347.102
T sut ny cho thy trong 100 ti sn th c 3.39 c
u t t ngun vn ch s hu, qua ta thy s ch ng
ca Cng ty trong hoat ng ti chnh l thp.
T sut t
ti tr nm
2004
=
9.126.719.980
x 100% =
3,03%301.444.352.657
So vi nm 2004, nm 2005 T sut t ti tr ca Cng ty l
thp hn do Cng ty tng cng vn vay bn ngoi v vn
do Tng Cng ty cp u t vo ti sn.
* Ch tiu 2:
Hiu sut s dng TSC
trong nm
=
Doanh thu thun
TSC s dng bnh qun
trong nm
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= 29,77
Ch tiu ny cho thy mt ng TSC trong nm 2004 to
ra c 29,77 ng doanh thu
= 28,60
Chng t trong nm 2005 hiu qu s dng TSC ca Cng ty
khng cao bng nm 2004 mc d doanh thu thun nm 2005
cao hn nm 2004 nhng TSC nm 2005 cng c Cng ty
u t nhiu hn.
* Ch tiu 3:
Hiu sut s dng TSL
trong nm
=
Doanh thu thun
TSL s dng bnh qun
trong nm
= 2,66
Ch tiu
ny cho
Hiu sut s dng
TSC trong nm
2004
=
117.167.410.056
3.935.142.948
Hiu sut s dng
TSC trong nm
2005
=
134 292 537 709
4.695.207.069
Hiu sut s dng
TSL trong nm
2004
=
117 167 410 056
44.095.212.444
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bit mi mt ng TSL s dng trong k em li 2,66 ng
doanh thu.
= 3,75
Chng t
nm 2005 hiu qu s dng TSL ca Cng ty tng cao hn
so vi nm 2004, iu ny gp phn lm cho doanh thu vthu nhp cu Cng ty tng ln.
* ch tiu 4:
x 100%
x 100% =
72,63%
T sut ny cho bit kh nng thanh ton cc khon n ca
Cng ty trong nm ti chnh.
Hiu sut s dng
TSC trong nm
2005
=
134.292.537.709
35.786.798.486
T sut thanh
ton hin hnh
=
Tng TSL
Tng n phi tr
T sut thanh
ton hin hnh
nm 2004
=
183.116.301.591
252.119.422.693
T sut thanh
ton hin hnh
nm 2005
=
218.903.100.077
292.317.632.677
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x 100% = 74.89%
iu ny cho thy kh nng thanh ton cc khon n ca Cngty nm 2005 tt hn so vi nm 2004, y l mt xu hng tt
cho Cng ty trong qu trnh kinh doanh.
* Ch tiu 5:
x 100%
x 100% = 96.61%
T sut ny cho bit
ngha v ca doanh nghip i vi cc ch n trong vic gp
vn, t sut ny nm 2004 l rt cao 96,61%, y l mt
trong nhng vn ht sc quan trng v nh th Cng ty
s mt kh nng thanh ton cc khon n
x 100% = 96.97%
T sut n =
N phi tr
Tng ngun vn
T sut n
nm 2004
=
252.119.422.693
260.962.347.102
T sut n
nm 2005
=
292 317 632 677
301.444.352.657
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Chng t nm 2005 t sut ny cao hn nm 2004, mc d
tng ngun vn tng nhng tng n phi tr cng tng, iu
ny khng c li cho Cng ty trong hot ng kinh doanh.
2. c im t chc b my qun l ca Cng ty
Cng ty u t Xy dng s 2 H Ni l mt Cng ty c
nhiu n v ph thuc, do b my qun l ca Cng ty
cng c nhiu b phn, phng ban khc nhau.
Cng ty c iu hnh bi mt gim c v hai ph gim
c Cng ty.
Cng ty chu s qun l ca Tng Cng ty u t v Pht trin
nh H Ni theo quy nh ti iu l Tng Cng ty u t v
Pht trin nh H Ni, Lut DNNN v cc quy nh khc ca
php lut Vit Nam.
M hnh t chc B my qun l ca Cng ty c trnh by
trang bn bao gm :
a. Ban gim c Cng ty : Gm c
* Gim c Cng ty
Gim c Cng ty do U ban nhn dn thnh ph b
nhim, min nhim, khen thng, k lut theo ngh caTng Gim c v Hi ng qun tr Tng Cng ty, UBND
Thnh ph v php lut v vic iu hnh hot ng ca
Cng ty, Gim c l ngi c quyn iu hnh cao nht
trong Cng ty.
Gim c cng ty c nhim v v quyn hn:
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- Nhn vn, t ai v cc ngun lc khc do Nh nc, Tng
cng ty v t cc ngun khc giao qun l s dng theo
mc tiu, nhim v Tng Cng ty giao v chng trnh k
hoch ca cng ty t hiu qu cao v pht trin vn.
- Xy dng chin lc pht trin, k hoch 5 nm v hng nm
ca Cng ty, phng n u t lin doanh v lin kt ca Cng
ty trnh Tng Cng ty quyt nh.
- T chc iu hnh cc hot ng kinh doanh ca Cng ty,
chu trch nhim v kt qu kinh doanh ca Cng ty trc Hi
ng qun tr Tng Cng ty v php lut, thc hin cc
nhim v do Tng Cng ty giao.
- Ban hnh cc nh mc kinh t - k thut, tiu chun sn
phm, n gi, tin lng ph hp vi cc tiu chun, nh
mc n gi ca Nh nc v ca Tng Cng ty.
- ngh Tng Gim c, Hi ng qun tr Tng Cng ty
trnh UBND Thnh ph quyt nh b nhim, min nhim,
khen thng, k lut Ph Gim c, K ton trng Cng ty v
chu trch nhim v nng lc cn b m mnh b nhim.
Quyt nh v vic b nhim, min nhim, khen thng, k
lut cc Trng ph phng chuyn mn nghip v, cc Trng
ph n v trc thuc Cng ty.
- Bo co vi Tng Cng ty v kt qu hot ng sn xut
kinh doanh ca Cng ty.
- Chu s kim tra gim st ca cc c quan Nh nc c thm
quyn v ca Tng Cng ty i vi vic thc hin nhim v
iu hnh ca mnh.
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T chc b my ca cc X nghip trc thuc bao gm
mt gim c x nghip v cc ph gim c x nghip
(khng qu 2 ngi), cng mt t nghip v vn phng bao
gm mt s cn b nghip v chuyn mn gip vic cho gim
c X nghip trong qun l iu hnh sn xut kinh doanh
v mt s b phn trc tip sn xut kinh doanh ca X
nghip. Nhim v c th ca tng c nhn hay b phn trc
tip sn xut kinh doanh ca x nghip do Gim c x
nghip phn cng v kim tra thc hin. C th l:
+ Gim c x nghip do gim c cng ty b nhim sau
khi tham kho kin tp th lnh o cng ty chu trch
nhim trc Gim c cng ty v Nh nc v mi hot ng v
kt qu sn xut kinh doanh ca x nghip.
+ Gip vic cho Gim c x nghip l cc ph gim c x
nghip do gim c cng ty b nhim c ch xem xt
n xut chn la ca gim c x nghip, ph gim
c x nghip c gim c x nghip trc tip phn cng
c th v gim c x nghip c nhim v kim tra vic
thc hin chc trch c phn cng ca cc ph gim c
x nghip.
+ T nghip v vn phng bao gm:Mt k ton chnh do gim c cng ty b nhim c ch
xem xt n xut chn la ca gim c x nghip,
k ton chnh c nhim v gip gim c x nghip thc
hin php lnh k ton thng k v iu l t chc k ton
trong hot ng sn xut kinh doanh ca x nghip. K ton
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chnh m nhim lm t trng t nghip v vn phng
(hoc c mt ph gim c x nghip lm t trng).
Mt nhn vin thng k - k hoch kim th qu x nghip.
Ngoi ra tu theo hot ng c th ca tng x nghip m
b tr mt vi cn b chuyn mn m nhim cc chc nng
qun l sn xut kinh doanh trc tip ca x nghip.
T nghip v vn phng c nhim v tham mu gip vic
cho gim c x nghip trong vic lp phng n, k hoch
chi tit cng nh vic thc hin iu hnh sn xut kinh
doanh chung ca x nghip. Thc hin y cc quy ch,
quy nh ca x nghip, ca cng ty cng nh mi chnh
sch, php lut ca ng v Nh nc v c s hng dn cng
nh chu s kim tra, gim st v nghip v chuyn mn ca
cc phng ban chc nng cng ty.
* Chc nng, nhim v ca cc phng ban nghip v v cc
n v trc thuc
Mi phng, ban, n v trc thuc l mt b phn trong b
my qun l sn xut kinh doanh ca cng ty thc hin chc
nng tham mu, gip vic cho Gim c Cng ty trong qun l
iu hnh sn xut kinh doanh chung.
Cn c vo tnh hnh sn xut kinh doanh c th v yucu qun l ca tng giai on. Gim c Cng ty giao
nhim v c th cho cc phng ban v n v trc thuc.
Cn c vo chc nng nhim v c giao, trng phng ban
v cc n v trc thuc c nhim v xy dng c th k
hoch cng tc thng, qu, nm v trin khai k hoch phn
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cng nhim v n tng c nhn trong n v mnh thc
hin.
Trong cc hi ngh giao ban lnh o cng ty, trng phng
ban v th trng cc n v trc thuc phi bo co kt qu
cng vic thc hin c ca n v mnh trong thi gian
qua v k hoch cng tc trong thi gian ti.
Trng (hoc Ph c phn cng) phng nghip v Cng ty
c u quyn ca Gim c cng ty k mt s vn bn thng
bo, hng dn nghip v, mi hp trong ni b cng ty sau khi
c kin thng nht v ni dung ca Gim c cng ty.
Ring Trng phng K thut cn c tha u quyn ca
Gim c cng ty k cc bin bn nghim thu k thut tng
phn, h s hon cng ca cc cng trnh do cng ty thi
cng .
Trng phng ban v th trng cc n v trc thuc phi
kim tra, k tt v chu trch nhim trc Gim c cng ty
v cc d tho vn bn v cc ti liu kinh t k thut khc
nh my, in n thuc lnh vc cng tc ca n v
mnh trc khi trnh Gim c cng ty, ng thi chu trch
nhim lu tr vo h s c lin quan.
Tu theo chc nng, c nhim v thng xuyn lin h chtch vi cc phng ban ca Tng cng ty v cc c quan t
chc, doanh nghip c lin quan kp thi gii quyt,
nhim v c giao ng thi phi thng xuyn bo co vi
Gim c Cng ty v ni dung, kt qu cng vic cng
nhng tn ti, vng mc trong giao dch cng tc.,
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Nhng phng ban v n v c cp Ph th Trng
phng,ban v th trng cc n v phi c bn phn cng
r nhim v trnh Gim ccng ty ng thi thng xuyn
trao i kin, bn bc thng nht trong gii quyt cng
vic.
Trng phng ban v th trng n v vn l ngi chu
trch nhim trc Gim c cng ty v ton b hot ng ca
n v mnh. Khi trng phng ban hoc th trng n v
ngh hoc i cng tc, hc tp... qu mt ngy th phi
phn cng ngi khc thay th v bo co gim c cng
ty bit.
Hng ngy cc phng ban v n v trc thuc phi phn
cng ngi thng trc gii quyt kp thi cc cng vic c
yu cu t xut.
3. c im t chc hot ng sn xut kinh doanh
Cng ty u t Xy dng S 2 H Ni hot ng trn nhiu
lnh vc kinh doanh xy dng nh t chc u t, lm cc
dch v t vn u t xy dng, nhn thu xy dng mi vci to cc cng trnh xy dng dn dng, cng nghip ...
cc dch v cho thu cc loi thit b thi cng hin i
chuyn dng, xut nhp khu trc tip v cung cp cc thit
b thi cng cng trnh. Chnh v vy th trng mc tiu ca
Cng ty khng ch dng li trong nc m cn c xu hng
pht trin ra nc ngoi, vi cc lnh vc hot ng kinh daonh
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ca mnh, Cng ty khng ngng m rng quan h hp tc
vi cc Cng ty xy dng khc trong v ngoi nc, ng thi
tch cc m rng th trng, p ng nhu cu ca khch hng
v mc tiu ca Cng ty. Th trng mc tiu quan trng nht
m Cng ty lun n lc khai thc l trn a bn H Ni,
y l mt th trng ang din ra qu trnh th ho
ngy cng nhanh chng. Tuy nhin trn th trng ny cng ty
cng ang gp phi nhng kh khn v ngy cng c nhiu
cc cng ty khc cnh tranh chim lnh. Chnh v vy, Cng
ty ang n lc thc hin cc chnh sch v gi c sao cho
ph hp vi yu cu ca khch hng mc tiu nhng ng thi
vn phi m bo c cht lng thi cng cc cng trnh tt
nht v m bo c mc tiu v doanh thu v li nhun hp
l.
4. c im t chc b my k ton ca Cng ty
Cng ty u t Xy dng H Ni l mt Cng ty ln bao gm
nhiu n v trc thuc nh x nghip xy lp 201, x
nghip xy lp 202, x nghip xy lp 203, x nghip Vt
t Xe my, x nghip thng mi dch v, x nghip dch v
kinh doanh nh, x nghip c in, x nghip qun l xylp s 1, x nghip qun l xy lp s 2, khch sn
HACINCO, y u l cc n v khng c t cch php
nhn, do m hnh t chc b my k ton ca cng ty
l m hnh na tp trung na phn tn.
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K ton tr-ng
Ph phng theo
di chi ph githnh
Ph phng theo di
doanh thu lpBCTC
K ton vinqun l hchton vt liu,
tin l-ng
K ton vinqun l hchton TSC v
thu
K ton vinqun l
TGNH, TM,vn vay, cng
n
Th qu kthp theo di
ch BHXH, BHYT
K ton ti cc n v trcthuc
M hnh b my k ton ca Cng ty
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*B my k ton ca cng ty bao gm:
+ K ton trng: chu trch nhim chung v hot ng ca
phng ti chnh - k ton, theo di vn vn v cng tc
ti chnh, cng tc giao dch ngoi cng ty. Theo di tng
hp Hp doanh SGH, X nghip Qun l Xy lp 1 v X
nghip Qun l Xy lp 2.
+ Mt ph phng ph trch theo di chi ph gi thnh, theo
di hch ton ti x nghip thng mi dch v v hp doanh
SGH.
+ Mt ph phng ph trch k ton doanh thu tng hp bo
co theo di hch ton ti x nghip Vt t Xe my kt hp
mt s vn i ngoi lin quan n vn, thu.
+ Mt chuyn vin v qun l Ti sn c nh v thu, theo
di hch ton ti x nghip c in v khch sn th thao.
+ Mt chuyn vin v qun l hch ton Vt liu, Tin lng,
theo di hch ton ti x nghip xy lp 203, x nghip dch
v v kinh doanh nh.
+ Mt chuyn vin v qun l hch ton cng n phi thu, phi
tr, k ton thanh ton tm ng, hch ton tin gi ngn
hng, vn vay v thanh ton tin mt, theo di hot ng
ca x nghip 201 v 202.+ Mt th qu kt hp theo di thc hin ch bo him
x hi, bo him y t cho cn b, cng nhn vin ton Cng
ty.
* Chc nng v nhim v ca phng ti chnh k tonti Cng ty- Chc nng:
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Phng ti chnh k ton l mt phng nghip v thuc khi
vn phng ca Cng ty u t Xy dng s 2 H Ni, n c
nhng chc nng chnh :
+ Tham mu cho lnh o cng ty trong vic t chc thc
hin ch ti chnh k ton v qun l b my ti chnh
k ton hot ng trong phm vi ton cng ty theo cc quy
nh hin hnh i vi Doanh nghip Nh nc.
+ Tham mu cho lnh o cng ty xy dng k hoch ti
chnh v cc quy ch qun l kinh t ti chnh mt cch h
thng v ton din, ph hp vi chin lc pht trin chung ca
Tng Cng ty v Cng ty.
+ Hng dn v kim tra, gim st vic thc hin cc quy
nh, quy ch ti chnh ti Cng ty v cc n v trc
thuc cng ty ph hp vi php lut hin hnh v quy nh
hin hnh ti n v.
+ Thc hin chc nng ch o ton din cng tc ti chnh
k ton trong phm vi ton Cng ty v cc x nghip thnh
vin.
- Nhim v:
+ Ghi chp, tnh ton, phn nh s hin c, tnh hnh lun
chuyn v s dng ti sn vt t, tin vn, qu trnh v ktqu hot ng sn xut kinh doanh v s dng vn, kinh ph
ca Cng ty.
M cc loi s sch k ton cn thit m bo vic ghi
chp tnh ton mt cch c h thng theo cc quy nh
hin hnh. Trong trng hp s dng my vi tnh v phn
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mm vo cng tc k ton, hng thng phi in v ng
thnh s theo quy nh.
T chc lun chuyn chng t k ton ph hp vi yu cu t
chc qun l sn xut kinh doanh, bo qun, lu gi chng t
theo quy nh hin hnh.
+ Lp k hoch ti chnh hng nm, kim tra tnh hnh
thc hin k hoch sn xut kinh doanh, k hoch thu chi ti
chnh, k lut thu np ngn sch, thanh ton cng n, kim
tra vic gi gn v s dng cc loi ti sn, vt t, tin vn,
kinh ph v ngn nga kp thi nhng hnh ng tham
lng ph, vi phm chnh sch, ch k lut kinh t ti
chnh ca Nh nc cng nh cc quy nh, quy ch ni b
cng ty. Thc hin bo co cng khai mt s ch tiu ti
chnh theo yu cu qun l chung ca n v.
Thc hin vic kim ton ni b v hng dn cc n
v trc thuc t kim tra gim st theo yu cu phn cp
qun l ti cng ty. xut vi Gim c Cng ty k hoch,
ni dung v thc hin vic kim tra thng xuyn hoc t
xut cc n v trc thuc v cc hot ng nghip v
trong phm vi qun l ca Phng.
+ Cung cp y s liu, ti liu cho vic iu hnh snxut kinh doanh, kim tra v phn tch hot ng kinh t
ti chnh, phc v cng tc lp v theo di thc hin k
hoch sn xut kinh doanh cng nh k hoch Ti chnh.
Thc hin cng tc bo co k ton, thng k v thng tin
kinh t theo yu cu qun l ca c quan Nh nc cng nh
yu cu qun tr kinh doanh. L u mi tip nhn v x l
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+ Phiu chi
+ Phiu chi
+ Giy bo N tin gi ngn hng
+ Giy bo C tin gi ngn hng
+ Giy ngh tm ng
+ Giy ngh thanh ton
+ Bin lai thu tin
+ Bin bn kim k vn bng tin
+ U nhim thu
+ U nhim chi
+ Sc chuyn khon
+ Sc bo thu
+ Sc bo chi
Quy trnh lun chuyn chng t thu, chi tin
mt:
i vi cc chng t thu: Khi cc n v hoc c nhn
thanh ton tin cho cng ty, k ton vn bng tin lp phiu
thu ghi tn, a ch ngi np tin, l do np, s tin ( c
bng s v bng ch), cc chng t km theo v k vo
phiu, sau a cho k ton trng duyt ri chuyn cho
th qu lm th tc nhp qu. Sau khi nhn s tin, thqu ghi s tin thc nhp qu v k tn.
i vi cc chng t chi : Khi c nhu cu thanh ton tm
ng hay thanh ton tin hot ng cc b phn vit giy
ngh tm ng, giy ngh thanh ton... trnh ln gim
c Cng ty duyt, sau khi Gim c duyt, k ton vn
bng tin kim tra lnh chi c duyt v vit phiu chi
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chuyn cho k ton trng k xc nhn, sau chuyn cho
th qu lm th tc xut qu. Cui cng th qu v ngi
nhn tin k v ghi r h tn vo.
Cui ngy ton b phiu thu v phiu chi km chng t
gc chuyn cho k ton ghi s k ton.
Quy trnh lun chuyn thu chi tin gi ngn
hng:
Khi pht sinh cc nghip v chi bng tin gi ngn
hng, k ton lm th tc rt tin vi ngn hng, khi
ngn hng s gi giy bo N n Cng ty. Khi pht sinh cc
nghip v thu bng tin gi ngn hng do cc t chc, c
nhn thanh ton cho cng ty qua ngn hng, ngn hng s
chuyn giy bo C n Cng ty. Hng ngy khi nhn c
giy bo ca ngn hng gi n, k ton phi kim tra, i
chiu vi cc chng t km theo, nu c s chnh lch phi
thng bo vi ngn hng c s iu chnh kp thi.
Cui thng k ton tin hnh ghi s qu tin mt v s
tin gi ngn hng, ri lp bo co qu v bo co tin gi.
- Ti khon s dng :
+ TK 111 : Tin mt
1111 : Tin mt VND1112: Tin mt ngoi t
1113: Vng bc, kim kh, qu
+ TK 112 : Tin gi ngn hng
1121: Tin VND gi ngn hng Ngoi Thng
1122: Tin ngoi t gi ngn hng Ngoi Thng
1123: Vng bc, kim kh, qu
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+ TK 113 : Tin ang chuyn
1131: Tin ang chuyn tin VND
1132: Tin ang chuyn ngoi t
- S k ton v quy trnh ghi s k ton
Cc loi s k ton c s dng ti cng ty trong qu
trnh nhp kho vt t, hng ha s Nht k chung, S ci TK
111, TK 112 , TK 331, TK 131, TK 413, TK 1121, TK 1122, TK
641, TK 642 ..., S chi tit cc TK 131, TK 331, TK 641, TK
642 ..., S qu tin mt, S tin gi ngn hng.
Quy trnh ghi s k ton phn hnh vn bng tin c
Cng ty thc hin ton b trn phn mm k ton my FAST:
T cc chng t gc phiu thu, phiu chi, giy bo N, giy
bo C, k ton nhp s liu vo phn mm k ton, sau
my tnh s t x l v vo s liu cc s sch lin quan nh
S Nht k chung, S ci cc TK111, TK112, S chi tit cc
TK 111,112. n cui k ly s liu trn cc S ci lp
Bng cn i s pht sinh, ri lp cc Bo co ti chnh.
b. Phn hnh k ton chi ph gi thnh
- Cc chng t s dng
+ Phiu chi
+ Giy bo c tin gi ngn hng+ Bng tnh khu hao ti sn c nh
+ Ho dn gi tr gia tng
+ Giy ngh tm ng
+ Phiu xut kho
+ Bng thanh ton lng
+ Th tnh gi thnh sn phm, dch v
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...........
- Cc ti khon s dng
+TK 621 : Chi ph nguyn vt liu trc tip
621-XL201: Chi ph nguyn vt liu trc tip dng cho x
nghip XL201
621-XL202: Chi ph nguyn vt liu trc tip dng cho x
nghip XL 202
621-XL203: Chi ph nguyn vt liu trc tip dng cho x
nghip XL 203
621-TMDV : Chi ph nguyn vt liu trc tip dng cho x
nghip TM-DV
621-VTXM : Chi ph nguyn vt liu trc tip dng cho x
nghip VT-XM
621-KDN: Chi ph nguyn vt liu trc tip dng cho x
nghip DV-KD Nh
621-C : Chi ph nguyn vt liu trc tip dng cho x
nghip c in
621-KSTT : Chi ph nguyn vt liu trc tip dng cho
khch sn th thao
+ TK622 : Chi ph nhn cng trc tip
622-XL201: Chi ph nhn cng trc tip dng cho xnghip xy lp 201
622-XL202: Chi ph nhn cng trc tip dng cho x
nghip xy lp 202
622-XL203: Chi ph nhn cng trc tip dng cho x
nghip xy lp 203
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622-TMDV: Chi ph nhn cng trc tip dng cho x
nghip TM-DV
622-VTXM: Chi ph nhn cng trc tip dng cho x nghip
vt t xe my
622-KDN: Chi ph nhn cng trc tip dng cho x
nghip DV KD nh
622-C: Chi ph nhn cng trc tip dng cho x nghip
c in
622-KSTT: Chi ph nhn cng trc tip dng cho khch
sn th thao
+ TK 623 : Chi ph s dng my thi cng
623-XL201: Chi ph s dng my thi cng dng cho x
nghip xy lp 201
623-XL202: Chi ph s dng my thi cng dng cho x
nghip xy lp 202
623-XL203: Chi ph s dng my thi cng dng cho x
nghip xy lp 203
623-VTXM: Chi ph s dng my thi cng dng cho x
nghip vt t xe my
623-C: Chi ph s dng my thi cng dng cho x
nghip c in+ TK 627 : Ch ph sn xut chung
6271: Chi ph nhn vin phn xng
6272: Chi ph vt liu
6273: Chi ph dng c sn xut
6274: Chi ph khu hao TSC
6277: Chi ph dch v mua ngoi
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6278: Chi ph bng tin khc
+ TK 154 : Chi ph sn xut kinh doanh d dang
154-XL201 : Chi ph sn xut kinh doanh d dang ca x
nghip xy lp 201
154-XL202 : Chi ph sn xut kinh doanh d dang ca x
nghip xy lp 202
154-XL203 : Chi ph sn xut kinh doanh d dang ca x
nghip xy lp 203
+ TK 641 : Chi ph bn hng
TK ny c m chi tit cho tng n v ph thuc c
lin quan nh Khch sn th thao, X nghip Vt t xe my, X
nghip Thng mi dch v, X nghip Kinh doanh nh.
+ TK 642 : Chi ph qun l doanh nghip
TK ny c m chi tit cho tng n v ph thuc,
sau c tng hp ti cng ty.
- S k ton v quy trnh ghi s k ton
Cc loi s k ton c s dng Cng ty khi pht sinh
cc nghip v lin quan n ch ph bao gm s Nht k
chung, S ci cc ti khon 621,622,627, 154,623,641, 642,
111, 112, S chi tit chi ph sn xut kinh doanh
Quy trnh ghi s k ton phn hnh chi ph gi thnhti Cng ty c thc hin trn phn mm k ton FAST nh
sau:
T cc chng t k ton, k ton nhp s liu vo my
tnh cho cc chng t tng ng, sau my s t ng vo
S Nht k chung, S ci cc ti khon lin quan, S chi tit
cc ti khon lin quan, s chi ph theo yu t , s chi ph
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theo khon mc, s chi ph theo v vic. Cui k s liu trn
cc s s c ly lp Bng cn i s pht sinh lm cn
c lp cc bo co ti chnh.
c. Phn hnh k ton doanh thu v xc nh kt qu
Chng t s dng:
+ Ho n bn hng v cung cp dch vu
+ Ho n gi tr gia tng
+ Phiu xut kho
+ Ho n gim gi
+ Phiu nhp hng bn b tr li
+ S chi tit thanh ton vi ngi mua bng ngoi t
+ S chi tit thanh ton vi ngi mua bng VND
+ S chi tit bn hng
+ Hp ng xy dng
...............
Ti khon s dng:
+ TK 337 : Thanh ton theo tin k hoch hp ng
xy dng
+ TK 511 : Doanh thu bn hng
+ TK 512 : Doanh thu bn cc thnh phm, sn phm xy
lp hon thnh+ TK 3331 : Thu gi tr gia tng phi np
+ TK 711 : Thu nhp khc
+ TK 811 : Chi ph khc
+ TK 515 : Doanh thu t hot ng ti chnh
+ TK 635 : Chi ph ti chnh
+ TK 632 : Gi vn hng bn
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+ TK 641 : Chi ph bn hng
+ TK 642 : Chi ph qun l doanh nghip
+ TK 911 : Xc nh kt qu
+ TK 421 : Li nhun cha phn phi
S k ton v trnh t ghi s k ton
Cc loi s c s dng trong qu trnh pht sinh cc
nghip v v doanh thu bao gm: S Nht k chung, S ci
cc ti khon 641, 642, 511, 512, 515, 632, 711,811, 911, 421,
S chi tit cc ti khon 632, 641, 642, 911, 421.
Trnh t hch ton cc nghip v kinh t lin quan n
doanh thu v xc nh kt qu c cng ty tin hnh t
ng trn my tnh bng phn mm k ton FAST nh sau :
T cc chng t k ton, k ton doanh thu v xc nh kt
qu tiu th s nhp vo my s liu tng ng vi cc chng t
, sau my tnh s t ng tng hp s liu vo s
Nht k chung, S ci cc ti khon lin quan, s chi tit cc
ti khon lin quan. Cui k s liu trn cc s s c my
tng hp li v a vo Bng cn i s pht sinh ri lp cc
bo co ti chnh.
d. Phn hnh k ton thu v cc khon phi np
ngn sch Nh nc Chng t s dng:
+ Ho n gi tr gia tng
+ Ho dn mua, bn hng ho dch v
+ Phiu thu tin ( bin lai thu ph,...)
+ Phiu chi tin
+ T khai thu gi tr gia tng
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+ Ho n dch v cho thu ti chnh
+ Phiu xut kho kim vn chuyn ni b
+ T khai thu thu nhp doanh nghip
Ti khon s dng :
+ TK 133: Thu gi tr gia tng c khu tr
1331: Thu gi tr gia tng c khu tr ca hng ho
dch v
13311: Thu gi tr gia tng c khu tr ca
hng ho dch v
13312: Thu gi tr gia tng hng nhp khu
13313: Thu gi tr gia tng tr li nh cung cp,
gim gi hng mua
13314: Thu gi tr gia tng c hon li
1332: Thu gi tr gia tng c khu tr ca ti sn
c nh
+ TK 333 : Thu v cc khon phi np nh nc
3331: Thu ga tr gia tng phi np
3333: Thu xut, nhp khu
3334: Thu thu nhp doanh nghip
S k ton v quy trnh ghi s k ton
Cc loi s k ton c s dng trong phn hnh nybao gm : Nht k chung, S ci ti khon 131, 33311, 3333,
3334, s chi tit thu gi tr gia tng c hon li, hon
li v cn c hon li trong cc k tip theo, s chi tit ti
khon 133,333,.
Quy trnh ghi s k ton phn hnh k ton thu c
cng ty thc hin trn phn mm k ton nh sau :
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T cc chng t k ton k trn, k ton ly s liu ri
nhp vo my tng ng vi cc chng t , sau my s t
tng hp v chuyn s liu ln cc s Nht k chung, s ci
cc ti khon 133,3331,3333,3334..., S chi tit cc ti
khon 133,3331, S chi tit thu gi tr gia tng c hon
li...Cui k a ra bng cn i s pht sinh ri lp cc bo
co ti chnh.,
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Chng IIThc tin cng tc hch ton chi ph sn
xut v tnhgi thnh sn phm xy lp ti Cng ty
u tXy dng S 2 H Ni
1. Tnh hnh hch ton chi ph sn xut ti Cng ty
a. i t ng v ph ng php tp hp chi ph sn xut
i tng hch ton chi ph sn xut chnh l ni pht sinh chi
ph v ni chu chi ph. Do i tng tp hp chi ph sn
xut xy lp ca Cng ty l cc cng trnh, hng mc cng
trnh xy lp.
Phng php hch ton tp hp chi ph ca Cng ty l hch
ton cho tng cng trnh, hng mc cng trnh, tng hp
ng, chi ph pht sinh cho cng trnh no th hch ton
vo cng trnh , cn cc chi ph gin tip pht sinh chonhiu cng trnh th cui thng hoc qu k ton tng hp
v phn b chi ph cho tng cng trnh, hng mc cng
trnh. Mi cng trnh k t khi khi cng n khi hon
thnh bn giao u c m ring cc s chi tit chi ph sn
xut ti cc x nghip sau c tng hp li trn phng ti
chnh k ton ca Cng ty.
b. Ni dung v trnh t hch ton chi ph sn xut* Chi ph nguyn vt liu trc tip
Chi ph nguyn vt liu trc tip l chi ph ca cc vt liu
chnh, vt liu ph, vt kt cu, gi tr thit b km theo vt
kin trc cn thit s dng trc tip cho vic ch to
sn phm, khon ny chim t l cao trong gi thnh cng
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trnh, hng mc cng trnh, khong 80% gi thnh cng
trnh.
Nguyn vt liu c s dng trc tip cho qu trnh thi cngbao gm nhiu chng loi vi nhiu tnh nng v cng dng
khc nhau xi mng, ct vng, rm, hc, vi, thp cc
loi Fi6, Fi8, Fi10
Chi ph nguyn vt liu trc tip c Cng ty hch ton trn
ti khon 621, ti khon ny c m chi tit cho tng cng
trnh, hng mc cng trnh theo gi thc t mua vo.
i vi cng tc hch ton chi ph nguyn vt liu, Cng ty s
dng phng php k khai thng xuyn v thng qua ti khon
152 hch ton.
i vi cc cng trnh thi cng xa, do c hn ch v kho bi
lu tr nn nguyn vt liu pht sinh mi cng trnh, hng
mc cng trnh c nhn vin chu trch nhim thu mua
mua ngay ti ni pht sinh da trn c s cc nh mc
c ra cho tng giai on thi cng cng trnh. iu ny
gip cho vic p ng nguyn vt liu cn thit cho cng
trnh c kp thi ng thi gim c chi ph vn chuyn,
bo qun so vi vic xut nguyn vt liu t chnh kho ca
Cng ty n tn chn cng trnh. Trn c s cc nh mc
ra cho tng giai on thi cng, i trng hoc ngi chu
trch nhim chnh ca cng trnh vit giy ngh tamng trnh ln gim c x nghip sau khi gim c k duyt
xung phng k ton ca x nghip nhn tin tm ng ri
giao cho nhn chu trch nhim thu mua nguyn vt liu,
sau vit giy ngh thanh ton chuyn ln phng ti
chnh k ton ca Cng ty hoc ngh hon ng c km
theo ho n GTGT ( mu s 101)
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thun tin cho cng tc thanh tra, kim tra vic s dng,
qun l nguyn vt liu trc tip c c s dng hp l v
ng vi khi lng cng trnh cn hay khng th nguyn vtliu trc tip sau khi c mua v ngoi vic tnh thng vo
chi ph cng trnh, n cn phi c theo di thng qua cc
chng t nh phiu xut kho (mu s 102), phiu nhp kho
(mu s 103), bng k chi tit xut kho (mu s 104), bng
k chi tit nhp kho (m s 105).
Sau khi nghim thu cng trnh, k ton ca x nghip lp
bng k hon ng mua vt t ( mu s 106), ri cng vi giy
ngh tm ng, phiu nhp kho, phiu xut kho, vit giy
ngh hon ng ( mu s 107) mang ln phng Ti chnh -
K ton ca Cng ty xin hon ng.
Sau khi ph phng chu trch nhim theo di chi ph- gi
thnh trn phng K ton Ti chnh ca Cng ty kim tra
tnh hp l, hp l ca cc chng t trn s tin hnh vo bng
k hon ng thi im ri vo Nht K Chung (mu s 108)
v S chi tit ti khon 152 ( Mu s 109), S chi tit ti
khon 621 ( mu s 110) cho tng cng trnh, S chi tit ti
khon 621 cho tt c cc cng trnh trong qu. Sau t
cc chng t gc, nht k chung, s chi tit ghi S ci ti
khon 621.
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Mu 101:
Ho n gi tr gia tng
Lin 2 : Giao cho khch hng
S: 67390
Ngy1 thng 7 nm 2005
n v bn hng : Cng ty c phn u t XD v TM Tn
Pht
a ch :
in thoi: MS:
Ngi mua hng:
n v: Cng ty u t Xy dng S 2 H Ni
a ch: 324 Ty Sn - ng a - H Ni
Hnh thc thanh ton: TM MS:
0128365234
ST
T
Tn hng ho, dch
v
V tnh S lng n gi Thnh
tinA B C 1 2 3 = 1 x 2
1 Xi mng Tn 100 734 000 734 000
0002 Thp F10 Tn 20 5 000
000
100 000
000
Tng tin hng 834 000
000
Thu sut GTGT: 10% Tin thu
GTGT : 83 400 000
Tng cng tin thanh
ton : 917 400 000
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S tin vit bng ch : Chn trm mi by triu bn trm
nghn ng
Ngi mua hng Ngi bn hng Th
trng n v
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Mu s 102:
n v: S: 15
a ch:
Phiu xut kho
Ngy 5 thng 7 nm 2005
H v tn ngi nhn : Phan Minh Tun Ni nhn :
XN 201
L do xut kho : Xut vt t cng trnh NVHQ Ty H
Xut ti kho : XL01
ST
T
Tn nhn
hng ho quy
cch phm
cht vt t
M
s
on
v
tn
h
S lng
n
gi
Thnh
tin
Yu
cu
Thc
xut
A B C D 1 2 3 41 Ct vng Tn 15 152 Xi mng Tn 25 25
Tng cng
Ph trch b Ph trch Ngi nhn Th kho Th
trng n v
phn s dng cung tiu
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Mu s 103:
n v: S: 12
a ch:
Phiu nhp kho
Ngy 2 thng 7 nm 2005
H v tn ngi giao hng : Nguyn Giang Hi
Theo ho n s 17 A ngy 1 thng 7 nm 2005
Nhp ti kho : XL01
ST
T
Tn nhn
hng ho quy
cch phm
cht vt t
M
s
on
v
tn
h
S lng
n
gi
Thnh
tin
Yu
cu
Thc
nhp
A B C D 1 2 3 4
1 Thp F10 Tn 20 202 Xi mng Tn 50 50Tng cng
Ph trch cung tiu Ngi giao hng Th kho Th tr-
ng n v
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Mu 104:
Bng k chi tit xut kho
Phiu xut
Tn vt t n v
tnh
S lngS Ngy
1 5/7/0
5
Xi mng Bm Sn Tn 25
Ct vng Tn 152 7/7/0
5
Thp Fi6 Tn 12
Thp Fi 8 Tn 10..... ...... ............ ... ....
Mu 105:
Bng k chi tit Nhp kho
Phiu nhp
Tn vt t n v
tnh
S lngS Ngy
1 2/7/0
5
Xi mng Bm Sn Tn 50
Thp Fi 10 Tn 202 3/7/0
5
Thp Fi 6 Tn 15
Ct vng Tn 20..... ...... ............ ... ....
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Mu 106:
Bng k hon ng vt t
X nghip xy lp 201
Chng t
Ni dung
Ghi C TK
141
Ghi N cc ti khon
S Ngy TK 621 TK 133
SL TT6739
0
1/7/0
5
Xi mng 807 000
000
100
tn
734 000
000
73 400
000Thp
Fi10
110 000
000
20
tn
100 000
000
10 000
000........
..
....... ..... ............ ...... ..... .......
Tng
cng
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Mu s 107:
Giy ngh hon ng
Knh gi ban lnh o Cng ty u t Xy Dng S 2 H Ni
Tn ti l :B phn cng tc: X nghip xy lp 201
nghi hon ng s tin sau:
1. S tin vay
n v tnh: VN
Sln
Phiu chi
Ni dung S tin Ghi chS Ngy
Ln
1
Tm ng thi
cng
Cn phi hon
ng
1 750 000 000Tng cng 1 750 000 000
2. S tin hon vay
S
ln
Phiu chiNi dung S tin Ghi chS Ng
y
Ln
1
Hon vay mua
vt t thi cng
CTNVH
632 000 000
Tng cng 632 000 000
3. S chnh lch : S tin chi qu so vi tm ng (2 1)
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S tin thiu so vi tm ng (1 2)
Bng ch : .......................................................................
H Ni, ngy 31
thng10 nm
Gim c Cng ty K ton trng Ngi
ngh
Mu s 108:
S nht k chung
Chng t S pht sinh
Ngy S N C
Tin mt Vit Nam 1111 700 000 000
Phi tr ni b 336 700 000 000
Tm ng 141 350 000 000
Tin mt Vit Nam 1111 350 000 000
Phi tr cng nhn vin 334 200 000 000
Tin mt Vit Nam 1111 200 000 000
Tin mt Vit Nam 1111 50 427 000
Phi tr ni b 336 50 427 000
Cng ty u t xy dng s 2 HNX nghip xy lp 201
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Chi ph SXKD d dang 154 11 320 000
Chi ph my thi cng 6231 11 320 000
..............................
Doanh thu hot ng ti chnh 515 4 215 000
Xc nh kt qu kinh doanh 911 4 215 000
Li nm nay 4212 - 4 215 000
Xc nh kt qu kinh doanh 911 - 4 215 000
Mu s 109:
S chi tit ti khon 152Chng t
Khch
hng
Din gii
TK
S pht sinhNgy S N C
31/7/0
5
PN
1/7
Cty c
phn t XD
v TM Tn
Pht
Nhp chu tin vt
t CT NVH Qun Ty
H
33
1
23
545
455
31/7/0
5
PN
5/7
Cng ty
TNHH TM
Minh Ph-
ng
Nhp chu tin vt
t CT NVH Qun Ty
H
33
1
147
115
259
31/7/0
5
PN
8/7
Phan Minh
Tun
Thanh ton tm ng
tr tin mua vt t
14
1
3 633
000
Cng ty u t xy dng s 2 HNX nghip xy lp 201
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CT MLCN Cu Din31/7/0
5
PN
10/7
Nguyn
Giang Hi
Thanh ton tm ng
tr tin mua vt tCng ty Na Hang
14
1
1 865
000
31/7/0
5
PX
1/7
X nghip
xy lp
201
Xut vt t cng
trnh mng li cp
nc Cu Din
62
1
22
833
00031/7/0
5
PX
5/7
X nghip
xy lp
201
Xut vt t cng
trnh NVHQ Ty
H
62
1
436
752
797...... ....
...
.
............
..................
.
.... ........ .........
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Mu s 110:
S chi tit ti khon 621
Chng t
Tn vt
t
Xi mng Thp cc loi Ct vng cc loi Tng
cngS Ngy SL Thnh
tin
SL Thnh
tin
SL Thnh
tin
SL Thnh
tin6739
0
1/7/0
5
Xi mng 10
0
7340000
00
7340000
00Thp
Fi10
20 1000000
00
1000000
00
67391
3/7/05
Ctvng
500 75000000
75000000
rm 2
0
3200000
0
3200000
0........
..
........
.
......... ....
..
.......... ......
.
........... ......
..
............... .............. .............
Cng ty u t xy dng s 2 HNX nghip xy lp 201
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Tng
cng
S ci ti khon 152
Chng t Khch hng Din gii TK
S pht sinhNgy S N C
7/1/05 PT2
8
X nghip xy lp 201 Tm ng vn cng ty tin
vt t CT NVH Qun Ty
H
336 700 000
000
7/1/05 PT2
9
X nghip xy lp 201 Tm ng vn cng ty lng
T5/2005 t 1
336 200 000
0007/1/05 PT3
1
Phm Ngc Long Chi tm ng tr tin vt t
CT NVH Qun Ty H
141 350 000
0007/1/05 PT3
3
X nghip xy lp 201 Chi lng T5/2005 t 1 334 200 000
000........ ..... ............... .................. ....... ............. ..............
Cng ty u t xy dng s 2 HN
X nghip xy lp 201
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...
S ci ti khon 621
Chng t Khch hng TK
S pht sinh
Ngy S N C
7/12/0
5
23H Hon vay T11+T12/05 141 535 000
00031/12/
05
24H Hon ng mua vt t 141 237 000
00031/12/
05
57T
H
Trch trc chi ph vt t CT NVHQ Ty H 335 345 672
000........ ..... ............................ ........
..
............. ..............
Cng ty u t xy dng s 2 HN
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31/12/
05
92T
H
Kt chuyn chi ph sn xut kinh doanh trong k 154 5 297
463500
Tng pht sinh 5 297
463500
5 297
463500
51
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Quy trnh hch ton chi ph nguyn vt liu trc tip
ti Cng ty nh sau:
* Chi ph nhn cng trc tip
Nhn chung qu trnh sn xut x nghip xy lp cng
ging nh cc doanh nghip sn xut khc, l s kt hpcc yu t u vo nh lao ng, t liu lao ng v i tng
lao ng to ra sn phm l cc cng trnh, hng mc
cng trnh. Do lao ng tin lng cng ng mt vai
tr quan trng trong qu trnh sn xut. V vy i hi phi
c s qun l cht ch lao ng v tin lng to ra
TK111,112 TK 141
TK 152
TK 621 TK 154
TK133
TK 331
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ng lc sn xut v lm tng nng xut lao ng trong
Cng ty, qua thc y Cng ty ngy cng ln mnh.
Chi ph nhn cng trc tip trong cc cng trnh xy dng
bao gm chi ph qun l cng trnh, chi ph cho b phn lao
ng gin tip nh bo v, cp dng, chi ph cho cng nhn
trc tip tham gia vo xy dng ...
Ti khon m Cng ty u t xy dng H Ni s dng
hch ton chi ph nhn cng trc tip l ti khon 622. Ti
khon ny c m chi tit cho tng cng trnh, hng mc
cng trnh, chng hn nh
+ TK 622 CT NVH Qun Ty H
+ TK 622 CT Tn Thnh
+ TK 622 CT Lng sinh vin HACINCO .......
i vi lc lng cng nhn lao ng trc tip : do
c im chung ca nghnh xy lp l cng trnh thi
cng thng xa, kh khn cho vic vn chuyn nn lc lng
cng nhn trc tip tham gia vo qu trnh xy dng thng
ch yu l c Cng ty thu ngoi trc tip ti a phng
ni thi cng cng trnh thng qua cc hp ng thu ngn
hn (mu s 201). S lng cng nhn thu ngoi tu thuc
vo quy m cng trnh v tnh cht phc tp ca cng vic,h phi m nhim cng vic theo ng nh hp ng v -
c tnh lng theo sn phm cn c vo n gi n v sn
phm m Cng ty a ra v c theo di qua Bng chm
cng( Mu s 202). T trng cc t tin hnh phn chia l-
ng cho cc thnh vin trong t mnh thng qua bng thanh
ton tin nhn cng (mu s 203). Khi cng vic m mi t
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hon thnh bn giao i trng i gim st thi cng cng
trinh cng vi t trng t lao ng tin hnh nghim thu,
bn giao v lp Bin bn i chiu v nghim thu (Mu s
204). Sau i trng cn c vo cc chng t trn lp Bng
k chng t thanh ton tin tm ng (Mu s 205) ri vit
giy ngh hon ng ( Nh mu s 107 trn) giao cho k
ton ti x nghip kim tra ri sau k ton s vo s Nht
k chung (Mu s 108 trn) v s chi tit TK622 (Mu s
206), S ci TK 622(Mu s 206)
Mu s 201:
Cng ho x hi ch
ngha Vit Nam
c lp - T do -
Hnh phc
Qung Ninh, ngy 15
thng 2 nm 2005
Hp ng thu mn nhn cng
Tn cng trnh : Khch sn Bnh Minh
Cn c vo nhu cu nhn cng ca Cng ty u t Xy dng
H Ni thuc Tng Cng ty u t v Pht trin nh H Ni
Chng ti gm :
Bn A(giao vic): Cng ty u t Xy dng H Ni
Tr s chnh ti 324 Ty Sn H Ni
Tng cng ty u t v pht trin nh H niCng ty u t xy dng s 2
S 15/Hkt
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i din:
Bn B(nhn vic)
Do ng: Chc v:
a ch: H Long Qung Ninh
S CMTND: Ni cp:
Hai bn cng nhau tho thun v i n nhng ni dung
thng nht nh sau:
iu 1: Ni dung cng vic
Bn A: ng giao khon, bn B ng nhn ng cc cng
trnh khch sn Bnh Minh vi gi : .......
Thi gian thc hin l : 1 thng k t ngy k hp ng
iu 2 : Trch nhim ca bn A .........
Trch nhim ca bn B .........
iu 3 : Nghim thu v thanh ton .....
iu 4 : Trong qu trnh thc hin nu c vng mc g th
hai bn cng nhau thng lng gii quyt v c pht sinh cng
vic khc phi c tho thun trc khi lm. Hp ng lp
thnh 4 bn mi bn giu 2 bn.
i din bn A i
din bn B
Mu s 202
Bng chm cng
Ngh Ngy trong Tn K
Cng ty u t xy dng s 2 HNX nghip xy lp 201
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ST
T
H v tn nghip thng g
cng
nhn1 2 .... 31
1 L Vn An T trng x x ... x 312 Bi nh Hi Th xy x x ... x 313 Cng Vn H Th xy x x ... x 31
4 L nh Nam Th xy x x ... x 31Tng cng 124
Ph trch b phn Ngi
chm cng
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Mu s 203:
Bng thanh ton tin nhn cng
ST
T
H v tn V
tnh
S lng n
gi
Thnh
tin
K
nhn1 L Hi Anh Cng 30 37 000 1 170
0002 T Ngc
H
Cng 30 37 000 1 170
0003 Lu Vn V Cng 30 37 000 1 170
0004 Trn Th
Mi
Cng 30 37 000 1 170
0005 H Minh Ti Cng 30 37 000 1 170
000Tng cng 5 850
000
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Mu s 204:
Cng ho x hi ch
ngha Vit Nam
c lp T do
Hnh phc
H Ni, Ngy 31
thng 12 nm 2005
Bin bn i chiu v nghim thu cht lng
Cn c theo ho n s 15 k ngy 26 thng 07 nm 2005
Cn c vo tnh hnh thc t m bn B thi cng v giao
cho bn A
Hm nay chng ti gm:
Bn A (bn giao vic)
ng: .................................. Chc
v: .......................................
i din X ngip Xy lp 201 Cng ty u t Xy dng H
Ni
a ch : 324 Ty Sn H Ni
in thoi : 04 5584167 5584168
Bn B (bn nhn vic)
ng: ..................................... Chc
v: ................................
a ch : ...............................
Tin hnh i chiu, nghim thu khi lng bn B thi cng
v giao cho bn A t ngy 01 thng 08 nm 2005 n ngy
31 thng 10 nm 2005 nh sau:
Cng ty u t xy dng s 2 HN
X nghip xy lp 201
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STTLoi cng trnh,hng mc cng
trnh
n vtnh
Tng khi lng
12
Hai bn tho thun nht tr vi s lng trn. S lng trn l
c s bn A thanh ton vi bn B.
Bin bn ny c lp thnh 02 bn c gi tr php l nh nhau,
mi bn gi 01 bn.
i din bn A i din
bn B
Mu s 205:
Bng k chng t thanh ton tin tm ng
Cng trnh: NVH Qun Ty H
Ngi tm ng: ..........................ST
T
Ngy Hp
ng
Ni dung v
tnh
S lng n
gi
VAT
1
2
Tng
cng
i vi b phn lao ng gin tip nh bo v, cp dng
v ch huy: Cng ty p dng hnh thc tr lng theo thi
gian vi n gi tin lng c quy nh r trong hp ng
lao ng. Cn c tnh lng cho b phn lao ng gin
tip cng l Bng chm cng tng t nh i vi lao ng
trc tip, i trng i thi cng tin hnh tnh lng v
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thanh ton lng thng qua Bng thanh ton lng cho b phn
gin tip. Sau t Bng thanh ton lng v cc chng t
gc c lin quan i trng i thi cng vo bng k chng t
ri vit giy ngh hon ng chuyn ln phng k ton
ca x nghip. K ton ti x nghip kim tra, i chiu li
ri vo S Nht k chung v vo S chi tit ti khon 622,
S ci ti khon 622. Cui thng hoc qu k ton ti x
nghip s tng hp cc s liu, s sch ri chuyn ln phng
K ton- Ti chnh ca Cng ty v cc s liu ca cc x
nghp s c tng hp ti y.
i vi b phn ch huy cng trnh, cn b kinh t l
cn b cng nhn vinca x nghip v ca Cng ty:
Mc lng c tnh theo th gian, cn c vo bng chm
cng, h s lng v mt s ph cp khc nh tin n, tr cp
cng vic, tin thng ...
Ban ch huy cng trnh em Bng thanh ton tin lng ln
phng Ti chnh K ton ca Cng ty xin lnh tin
thanh ton lng cho cn b cng nhn vin ti cng trnh.
Thng qua cc Phiu chi theo Bng thanh ton tin lng cn
b cng nhn vin, K ton vin qun l tin mt, TGNH ... s
tp hp cc phiu chi v Bng thanh ton lng voNht k tin mt, sau vo Nht k chung, S chi tit ti
khon 622, S ci ti khon 622 tng hp cho ton Cng ty
i vi chi ph BHXH, BHYT:
Cc chi ph ny ch p dng i vi cc cn b cng nhn
vin ca Cng ty v ca cc x nghip trc thuc, khng bao
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gm BHYT,BHXH ca cng nhn trc tip. Chnh v vy
khon chi ph ny l tng i nh
i vi chi ph ca nhn vin iu khin my thi cng:
Do cng ty c t chc i my thi cng ring bit l x
nghip Vt t xe my, nn chi ph cu nhn vin iu khin
my thi cng cng c tnh vo chi ph nhn cng trc tip.
Lng ca b phn ny c cn c theo thi gian vn hnh
my
* chi ph s dng my thi cng
Chi ph s dng my thi cng l mt khon mc chi ph ch
c trong cc doanh nghip kinh doanh xy lp, do c
im ca quy trnh sn xut kh khn, yu cu ca cng
vic cao m sc con ngi th c hn khng th p ng c.
Cng ty u t Xy dng S 2 H Ni c t chc i my thi
cng ring bit ( x nghip Vt t xe my ) v c t chc hch
ton ring cho i my ny. Tuy nhin cng c mt s cng
trnh do iu kin vn chuyn kh khn, cng trnh xa,
th vn phi thu my thi cng bn ngoi.
Chi ph s dng my thi cng bao gm chi ph khu hao my
thi cng, chi ph sa cha my, chi ph khc bng tin.
Ti khon s dng l ti khon 623Ti khon ny c m chi tit cho tng cng trnh, hng mc
cng trnh tp hp cc khon chi ph s dng my thi
cng pht sinh trc tip ti cc cng trnh, hng mc cng
trnh. i vi cc khon chi ph s dng my thi cng c lin
quan n nhiu cng trnh, hng mc cng trnh khc
nhau, khng th hch ton trc tip cho mt cng trnh,
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hng mc cng trnh c th( nh chi ph thu my dng cho
nhiu cng trnh, chi ph bo dng chung cho ton b my
thi cng trong k dng cho nhiu cng trnh ...) th c tp
hp vo ti khon 623 phn b v c phn b cho cc
cng trnh, hng mc cng trnh lin quan vo cui k k
ton theo cc tiu thc ph hp.
- i vi my thi cng ca cng ty :
hch ton khu hao my thi cng:
phng php khu hao m cng ty p dng l phng php
khu hao ng thng. Cui mi qu k ton ti sn c nh
tin hnh tnh khu hao cho ccc my thi cng v vao bng
khu hao TSC
Cn c vo bng vo Nht k chung v s chi tit ti
khon 623, S ci ti khon 623
Hch ton nguyn liu s dng cho my thi cng ti cc i thi
cng khi c giao s dng my, i trng da trn khi lng
nh mc cng vic thi cng cng nh nh mc chi ph
nguyn liu cho s dng my thi cng vit giy ngh tm
ng hoc c tin hnh thu mua ri em ho n GTGT v
x nghip ngh thanh ton, k ton da trn cc chng t
thu thp y v hp l ri v bng k phi tr ngi bn.Sau v Nht k chung v s chi tit ti khon 623, S
ci ti khon 623.
Sau k ton x nghip s tng hp li chuyn ln
phng Ti chnh K ton ca Cng ty. Ti y ph phng
k ton theo di v chi ph gi thnh s tng hp li.
Chi ph sa cha my :
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My c cc x nghip trc tip thi cng cng trnh thu ca
x nghip vt t xe my ri giao cho cc i v i trng c
nhim v theo di s vn hnh ca my, khi cn phi sa
cha i c gii bo cho phng vt t thit b sau khi kim
tra xem xt ngi c trch nhim phi c t trnh thng bo
v tnh trng ca my thi cng v d tnh sa cha sau
vit giy nghi tm ng mua vt t thit b giao cho b
phn sa cha ca Cng ty sa cha.
- i vi my thi cng thu ngoi khi cng trnh qu xa
khng th iu ng my t x nghip vt t xe my n
chn cng trnh th Cng ty tin hnh thu my. Thng th
Cng ty s dng phng thc thu trn gi (c my thi cng v
ngi iu khin my).Trn hp ng thu my c ghi r khi
lng cng vic phi hon thnh v n gi tin thu. Sau khi
c gia my, ngi iu khin my chu trch nhim ghi vo
Bng tng hp gi my hot ng, i trng i thi cng c
trch nhim theo di v k vo bng ny cho tng my mt
thng. Khi kt thc hp ng hai bn tin hnh lp bng i
chiu thi gian hot ng ca xe my v tin hnh thanh l
hp ng. K ton x nghip da trn cc chng t v ho
n GTGT nhn c ghi vo bng k phi tr ngi bn rivo Nht k chung, S chi tit ti khon 623, S ci ti
khon 623
* Chi ph sn xut chung
y l mt trong bn yu t chnh tp hp chi ph sn xut
xy lp, khon chi ph ny nhm hon thin mt cch y
hn cho vic tng hp chi ph nhm tnh gi thnh sn
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phm xy lp mt cch chnh xc v y . Nhng
khon chi ph ny tuy khng trc tip tham gia v cu thnh
sn phm xy lp, nhng li c mt vai tr rt ln trong vic
thc y hot ng sn xut kinh doanh din ra mt cch
thun li.
Chi ph sn xut chung trong xy lp bao gm : chi ph vn
chuyn b tng, t, , in thoi, in, nc,chi ph cng
c dng c, chi ph khu hao TSC, chi ph tip khch, chi
ph sa cha, xng xe t, chi ph thu nh, dng lu tri....
Chi ph sn xut chung c hch ton thng qua ti khon
627 v c m chi tit cho tng cng trnh, hng mc cng
trnh
- i vi chi ph dch v mua ngoi : nh chi ph vn chuyn
thit b, t , in nc, in thoi... i trng i thi
cng vit giy ngh tm ng . Ri mang ho n GTGT
v giy ngh tm ng v phng k ton ca x nghip xin
duyt hon ng hoc nghi thanh ton vi bn cung cp
dch v, k ton tin hnh lp bng k phi tr ngi bn
hoc xt duyt hon ri ghi v Nht k chung, s chi tit
ti khon 627, S ci ti khon 627.
- i vi trch khu hao TSCT cc bng k TSC dng cho qun l, i xy dng cng
trnh cui mi qu k ton TSC tin hnh lp bngKhu hao
TSC ri phn b cho cc i tng s dng.
Vic trch khu hao TSC , Cng ty p dng phng php khu
hao theo ng thng da trn NGTSC v t l trch khu
hao.
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T Bng Khu hao TSC, k ton ghi vo s Nht k chung,
ri vo s ci ti khon 627.
- i vi chi ph cng c dng c :
Khon ny ch p dng cho cc cng c dng c c gi tr ln
cha tnh vo gi tr TSC.v cc cng c dng c c
gi tr nh nh trang b, bo h lao ng cho cng nhn....
Cui mi qu, k ton da vo cc bng k tnh v lp phn
b cng c, dng c theo t l phn b l 25% ri vo Nht
k chung, S chi tit ti khon 627, S ci ti khon 627.
i vi CCDC c gi tr nh th c tnh ngay vo chi ph sn
xut chung trong qu .
-i vi cc chi ph khc : nh chi ph lu tri, chi ph xng xe,
chi ph thu nh ....di trng i thi cng thu thp cc chng
t gc c lin quan nh ho n GTGT, Giy bin nhn ... ri
vit giy ngh hon ng. K ton kim tra cc chng t
ri vo S Nht k chung, S chi tit ti khon 627, S
Ci ti khon 627.
c. Tp hp chi ph sn xut :
Do i tng tp hp chi ph sn xut Cng ty chnh l cc
cng trnh, hng mc cng trnh. Mt khc thi gian thi
cng cc cng trnh thng kh xc nh chnh xc thiim hon thnh nn Cng ty p dng cch tnh nh sau :
i vi cc cng trnh hon thnh bn giao trong qu th thi
im tp hp chi ph sn xut l thi im tin hnh
nghim thu bn giao.
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i vi cc cng trnh m cui qu vn cha hon thnh th
k ton chi ph gi thnh tin hnh tp hp chi ph sn xut
theo tng qu.
Cui qu, k ton tng hp chi ph v kt chuyn chi ph
vo ti khon 154. Ti khon ny c m chi tit cho tng
cng trnh, hng mc cng trnh.
K ton vo Bng tng hp chi ph sn xut cui mi qu cho
tt c cc cng trnh ang thc hin, sau ghi vo s
Nht k chung v s chi tit ti khon 154 theo tng cng
trnh ri ghi vo s tng hp ti khon 154.
* Xc nh khi lng sn phm d dang
V dc im thi cng ca cc cng trnh xy dng thng
ko di v c kt cu phc tp, nn vic bn giao thanh ton
thng c chia lm nhiu giai on nghim thu khc nhau.
Do yu cu t ra l phi nh gi gi tr sn phm d
dang u k cng nh cui k. thun li cho qun l, Cng
ty tin hnh nh gi gi tr sn phm d dang vo cui qu.
Cui mi qu cn b k thut, ch huy cng trnh v bn
ch u t ra cng trng nghim thu phn cng trnh
hon thnh v xc nh gi tr d dang cui qu. Sau cn
b k thut lp Bng kim k khi lng xy lp v gi tr ddang cui qu theo d ton theo tng khon mc ri gi ln
phng k ton. Trn c s k ton nh gi sn phm d
dang cui k nh sau:
CPSXKDDD u k
CPSXKDDPS Trong+
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Sau cng vi s liu tng hp chi ph thc t d dang u
qu, chi ph thc t pht sinh trong qu, k ton tnh ra chi
ph d dang thc t cui qu theo mu sau:
Bng k chi ph d dang thc t cui qu
Cng trnh : Nh vn ho Qun Ty H
Khon mc chi ph Gi tr
1. Chi ph NVLTT 521 356 8922. Chi ph nhn cng trc
tip
235 498 845
3. Chi ph s dng MTC 875 487 7384. Chi ph sn xut chung 734 283 847
Tng cng 2 366 627 322
* Quy trnh hch ton tp hp chi ph sn xut v tnh gi
thnh sn phm:
Gi tr
caKLXLDDcui k
Gi tr dtoan KLXLho n
Gi trd ton
KLXLDDcui
Gi tr dtonKLXL cui
=
+
x
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2. Tnh gi thnh sn phm xy lp
a. i t ng tnh gi thnh sn phm xy lp :
i tng tnh gi thnh sn phm xy lp thng thng phi
to iu kin thun li cho cng tc tp hp chi ph, tnh gi
thnh c thc hin mt cch nhanh chng, chnh xc v ph
hp vi c im kinh doanh ca doanh nghip. Chnh v
vy i tng tnh gi thnh ti Cng ty c xc nh da trn
c s i tng tp hp chi ph sn xut. Do i tng tnhgi thnh ti Cng ty chnh l i tng tp hp chi ph v tnh
cho tng cng trnh, hng mc cng trnh.
b. K tnh gi thnh
p ng yu cu qun l chi ph sn xut, cung cp thng
tin kp thi cho ban lnh o Cng ty a ra cc quyt
nh kinh doanh, qun l ph hp v hiu qu, Cng ty xc
TK 621
TK 622
TK 623
TK 627
TK 154
TK 632
K/c CP NVLTT
K/c CP NCTT
K/c CP SDMTC
K/c CP SXC
K/c Gi thnhSPXL
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nh k tnh gi thnh l theo Qu. Cc gi tr sn phm
u c quy i ra gi tr tin t.
c. Ph ng php tnh gi thnh
Tnh gi thnh l mt khu ht sc quan trng v n lin
quan trc tip n li ch ca Cng ty cung nh ca nhng
ngi tiu dng, xc nh gi thnh mt cch nhanh chng,
chnh xc the ngoi vic xc nh ng i tng tnh gi
thnh, k tnh gi thnh th cn cn phi la chn phng
php tnh gi thnh ph hp. Xut pht t yu cu , Cng ty
la chn phng php tnh gi thnh gin n cho tng
cng trnh, hng mc cng trnh theo tng qu c th nh
sau:
Cn c vo kt qu tp hp chi ph v xc nh chi ph d
dang cui qu, k ton lp th tnh gi thnh sn phm xy
lp cho tng cng trnh, hng mc cng trnh v bo co gi
thnh xy lp cho ton Cng ty cui qu 4 nm 2005.
Th tnh gi thnh sn phm xy lp
Qu 4 nm 2005
Tn Cng trnh : Tn thnh
KM Chi
ph
Gi tr
SPDD K
Tng Chi
ph PS
trong k
Gi tr
SPDD cui
k
Gi thnh
Githnh
snphm
Chi phSXKD
ddang
Chi phSX pht
sinhtrong
Chi phSXKD
d dangcui k= + -
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1.CPNVLTT 743 725
874
1 748 394
348
521 356
892
1 970 763
330
2.CPNCTT 122 362398
2 674 837762
235 498845
2 561 701315
3.CPSDMT
C
763 248
394
2 746 387
563
975 487
738
2 534 148
2194. CPSXC 473 283
485
1 983 748
475
834 283
847
1 622 748
113Tng cng 2 102 620
151
9 153 368
148
2 566 627
322
8 688 360
977
Bo co gi thnh xy lp
Cng trnh SPDD K PS trong k SPDD CK Gi thnh
..... ....... ........ ....... .........
NVHQTy
H
1 456 378
293
5 297
463500
2 366 627
322
4 387 214
471Tn Thnh 2 102 620
151
9 153 368
148
2 566 627
322
8 688 360
977...... ........ ........ ....... .......
Tng cng 38 574 367
457
35 374 587
364
37 283 348
366
36 665 570
455
III. Hon thin cng tc hch ton chi ph sn
xut v tnh gi thnh sn phm xy lp tai
Cng ty u t Xy dng S 2 H Ni
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1. nh gi khi qut v phng php hch ton chi ph
sn xut v tnh gi thnh sn phm xy lp ti Cng
ty u t Xy dng S 2 H Ni
a. V u im:
Cng ty u t Xy dng S 2 H Ni l mt doanh nghip
Nh nc xp hng mt, trong sut qu trnh hnh thnh v
pht trin, vi nng lc ti chnh, lc lng chuyn mn k
thut v cng nhn c tay ngh cao,Cng ty t c
nhiu thnh tu to ln, cc cng trnh m cng ty v
ang thi cng u c cc ch u t nh gi cao v cht
lng, tin v gi thnh hp l. i sng vt cht v tinh
thn ca cn b, cng nhn vin trong Cng ty ngy cng -
c hon thin. C c nhng thnh tu to ln nh vy l do cc
nhn t chnh sau :
Th nht l v t chc qun l : Cng ty xy dng c m
hnh qun l khoa hc, ph hp vi yu cu ca nn kinh t
th trng, s phi hp cht ch gia cc phng ban, n v
trc thuc trong Cng ty to ra c s ch ng trong sn
xut kinh doanh.
Th hai l v cng tc t chc sn xut : Cng ty c quy m
sn xut phn b khng ng u trn c nc vi mt cch qun l ph hp. H thng cc phgn ban trong Cng ty
lin kt cht ch, c vn mt cch c hiu qu cho c
quan qun l cp cao nht v cc mt ca qu trnh sn
xut kinh doanh, vi vic p dng c ch khon cho tng
n v trc thuc, Cng ty to c thc trch nhim
trong sn xut ti tng cng nhn lao ng nh o chi ph
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ca Cng ty c s dng mt cch c hiu qu hn, tit
kim c chi ph.
Th ba l v t chc b my k ton : B my k ton ca
Cng ty c t chc theo hnh thc na tp trung na phn
tn to c kh nng chuyn mn ho cao trong cng tc
hch ton k ton
Th t l v h thng chng t k ton : H thng chng t
k ton c Cng tyt chc hp l v y theo ng
ch k ton ban hnh. Bn cnh Cng ty cng s dng
mt s chng t khc ph hp vi tnh hnhhot ng ca
Cng ty. Cc chng t m Cng ty s dng c nh theo
tng loi v s hiu chng t c dng lm cn c ghi s Nht
k chung, s chi tit v s tng hp cc ti khon. Nh
Cng ty kim sot tt cc khon chi ph pht sinh.
Th nm l v hnh thc s k ton p dng ti Cng ty: l
mt Cng ty ln c nhiu n v trc thuc, do vy cng ty
s dng hnh thc Nht k chung ghi s l rt ph hp.
Kt cu s n gin, d ghi chp, d kim tra, i chiu
khi cn.
Th nm l Cng ty s dng h thng k ton my hch
ton, iu ny gip cho cc thng tin k ton c chnh xcv c tin cy cao, phc v tt hn nhu cu ca cc nh
qun l Cng ty, ng thi gip cho vic qun l, lu tr cc
thng tin k ton c thun li.
Th su l v cng tc hch ton chi ph sn xut v tnh gi
thnh sn phm:
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nh gi ng tm quan trng ca phn hnh k ton ny,
Cng ty la chn i tng hch ton chi ph sn xut l
tng cng trinh, hng mc cng trnh cho tng k r rng,
ng thi phng php tp hp chi ph sn xut v tnh gi
thnh sn phm cng c xc nh ph hp vi i tng tp
hp chi ph sn xut v tnh gi thnh sn phm. Chi ph c
tp hp theo tng khon mc to iu kin cho cng tc
nh gi sn phm d dang, tnh gi thanh sn phm c
chnh xc
- V chi ph nguyn vt liu trc tip :
Cc i t mua v nh d ton bng tin tm ng to s ch
ng cho vic thi cng lin tc, c bit l trong tnh
hnh Cng ty khng c bn bi, kho d tr.
Cc chng t k ton c tp hp y bi i trng i
thi cng chuyn ln cho phng k ton. chi ph nguyn
vt liu c theo di thng qua ti khon 152 to c s
thun li trong cng tc hch ton nguyn vt liu.
- V chi ph nhn cng trc tip :
Vic theo di tin lng nhn cng Cng ty rt cht ch,
phn bit r tin lng cho cc b phn khc nhau thng qua
Bng chm cng hoc n gi ngy cng, iu ny l phhp vi ch k ton hin hnh, ng thi to nn trch
nhim ca ngi lao ng tron cng vic, nng cao hiu qu
sn xut kinh doanh ca Cng ty.
- V chi ph s dng my thi cng :
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Cng ty c t chc i my thi cng ring bit v i my
ny cng c t chc hch ton ring, iu ny to thun li
cho vic qun l my thi cng ca Cng ty.
Cng ty c s linh ng sng to trong khi s dng ti
khon 623 bao gm c chi ph thu my trong trng hp cng
trnh qu xa, khng iu ng c my x nghip vt t
xe my
- V chi ph sn xut chung:
Cng ty phn ra cc khon mc kh chi tit v r rng to
iu kin thun li cho vic theo di chi ph mt cch cht
ch.
b. Nh c im:
Bn cnh nhng u im trn, Cng ty cng c mt s nhc
im ng lu cn khc phc. c bit i vi nghnh
xy dng c bn l mt hot ng phc tp, quy m nghip
v k ton pht sinh hng ngy ln. Hn na vic thc hin
ch k ton mi trong doanh nghip xy lp mi ch c
p dng trong thi gian gn y nn Cng ty gp khng t
kh khn:
* V t chc lun chuyn chng t:Do c im ca nghnh xy dng l cc cng trnh thi
cng thng xa, phn tn rng lm cho vic cp nht
chng t t cc cng trnh thi cng kh khn, mc d ti cc
i thi cng u c nhn vin chu trch nhim thu thp
chng t v lp bng k nhng tt c li c np ln phng k
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ton cng mt thi im cui thng hoc cui qu, lm chm
vic quyt ton v tnh gi thnh cng trnh.
* V h thng ti khon s dng
Cng ty s dng h thng ti khon theo ng ch k
ton hin hnh v mi mt ti khon li c chi tit cho tng
n v trc thuc, tng cng trnh, hng mc cng trnh,
iu ny lm cho h thng ti khon ca Cng ty khng c
gn nh.
* V hch ton chi ph
- i vi CPNVLTT, trong qu trinh sn xut cu Cng ty NVL
chim mt t trng ln v l mc tiu h gi thnh sn
phm, Cng ty giao cho cc i t mua sm vt t theo d
ton c duyt, iu ny c th dn n hin tng cc i
trc tip thi cng s tm mi cch tit kim chi ph hng
phn chnh lch. iu ny s c th dn n cht lng cng
trnh b gim st.
- i vi chi ph nhn cng trc tip
Hin nay ni dung chi ph NCTT Cng ty bao gm c chi
ph ca nhn vin iu khin my thi cng (ng ra l hch
ton vo chi ph s dng my thi cng), chi ph ca c b
phn gin tip, b phn ch huy ( ng ra l hch ton vaochi ph sn xut chung). iu ny lm cho chi ph nhn
cng trc tip tng, ng thi lm gim chi ph s dng my
thi cng, chi ph sn xut chung,lm nh hng ti c cu chi
ph sn xut, qua nh hng ti vic phn tch chi phi,
tnh gi thnh.
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Cch hch ton chi ph nhn cng trc tip thi cng cng
trnh, Cng ty khng phn nh qua ti khon 334 m tnh
ngay vo chi ph cng trnh tria vi chun mc k ton.
- i vi chi ph SDMTC
Cng ty khng hch ton chi ph iu khin my thi cng
vo TK 623 lm gim chi ph SDMTC trong k.
Vic hch ton chi ph thu my thi cng vao TK623 ngc vi
ch k ton hin hnh.
Cng ty khng trch lp d phng cho chi ph sa cha my
thi cng lm cho chi ph trong mt s qu cao ln bt thng,
lm nh hng n vic tnh gi thnh trong qu
-i vi chi ph sn xut chung
Ni dung chi ph SXC ca Cng ty khng bao gm chi ph
nhn cng ca b phn ch huy v cc khon trch theo l-
ng, lng ca b phn gin tip. iu ny lm gim chi ph
SXC, lm thay i c cu chi ph sn xut, nh hng n
vic phn tch v a ra cc quyt nh ti chnh ca cc
nh qun l Cng ty.
2. Phng hng hon thin cng tc hch ton chi ph
sn xut v tnh gi thnh sn phm xy lp ti Cng
ty*V H thng ti khon s dng
Cng ty c th m chi tit cho cc ti khon nh sau
thun li cho vic hch ton chi tit cho tng cng trnh, hng
mc cng trinh
V d : TK 621 Cng trnh NVH Qun Ty H c chi tit
thnh cc ti khon cp 2 nh sau:
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TK62101 Chi ph Ct vng
TK 62102 - Chi ph Thp ....
* V cng tc lun chuyn chng t:
Do cng ty c a bn hot ng rng, s lng cng trnh
m cng ty thi cng trong cng mt thi gian nhiu, phn
tn, nn vic vn chuyn chng t gc ln phng k ton x
nghip v Cng ty khng trnh khi chm tr. khc phc
tnh trng ny, phng k ton cn quy nh v thi gian
np chng t c s liu phn nh kp thi, thi gian np
cn c vo phm vi a bn cng trnh thi cng. Bn cnh
cng cn phi c s h tr ca Ban gim c Cng ty
trong vic nng cao thc trch nhim, xy dng ch
thng pht r rng.
* V ph ng php tp hp chi ph sn xut:
- i vi chi ph NVLTT:
qun l mt cch cht ch chi ph NVLTT Cng ty nn quy
nh vi cc khon chi ph thu mua NVL c gi tr ln, pht
sinh thng xuyn Cng ty nn la chn v k hp ng trc
tip vi bn cung ng m bo s lng, cht lng NVL.
Chi ph thu mua cng gp phn ng k lm tng chi ph
sn xut do vy.cng ty nn d tnh r rng nhng khongiao cho cc i thu mua ti ni thi cng., trnh tnh trng
khai khng chi ph thu mua vi l do xa cng trnh.
Thit hi trong sn xut l mt vn khng th trnh khi,
Cng ty nn trch d phng cc khon hao ht vt t trong
nh mc v quy nh r nh mc hao ht.
- i vi chi ph nhn cng trc tip
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Cng ty nn xc nh li thnh phn chi ph nhn cng trc
tip, nn b cc thnh phn nh chi ph nhn vin iu
khin my thi cng, lng ca b phn qun l, b phn gin
tip v cc khon trch theo lng ca h.
- i vi chi ph nhn cng trc tip:
Cng ty nn tin hnh tp hp chi ph iu khin my thi
cng vo chi ph SDMTC(TK623) cho ph hp vi quy nh v
ch k ton hin hnh
Cng ty cng cn phi lp d phng cho cc khon chi ph
sa cha my thi cng pht sinh m bo chi ph sa
cha my thi cng khng tng t bin nh hng ti vic
tnh gi thnh v xc nh kt qu kinh doanh mi qu.
- i vi chi ph sn xut chung:
Cng ty nn xc nh li thnh phn chi ph SXC theo ng
quy nh bao gm chi ph cho nhn vin qun l v cc
khon trch theo lng ca b phn ny.
Cng ty nn phn loi chi ph SXC thnh CPSXC bin i v
CPSXC c nh. Sau CPSXC s c tnh nh sau: ton b
chi ph SXC bin i s c tnh vo chi ph sn xut sn
phm, CPSXC c nh trong trng hp mc sn xut thc t
nh hn hoc bng mc bnh thng th ton b CPSXC cnh c tnh ht vo chi ph sn xut sn phm, cn trong
trng hp ngc li th ch phn b chi ph sn xut chung
c nh theo mc bnh thng.
* V phng php tnh gi thnh v lp bo co gi thnh
Do yu cu qun l, c im t chc sn xut sn phm
xy lp,Cng ty p dng phng php trc tip tnh
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gi thnh sn phm xy lp hon thnh nh vy l hp l v
khoa hc. Tuy nhin trong thc t hot ng kinh doanh c
rt nhiu d n m cng vic thi cng hon thnh ch trong
mt thi gian ngn, nhng cha th tnh gi thnh ngay m
n cui qu mi tnh lm cho ng vn ca Cng ty lu
chuyn chm, nh hng n nhiu quyt nh kinh doanh
khc ca Cng ty. khc phc tnh trng ny, Cng ty nn
s dng thm phng php tnh ga thnh theo hp ng. Ph-
ng php ny cho php Cng ty qun l chi ph cht ch, chi
tit. ng thi y cng l phng php n gin, nhanh
chng p ng kp thi thng tin qun l v thanh ton hp
ng khi cng vic hon thnh bn giao
Cng ty s dng mt h thng bo co y cho tt c
cc cng trnh, hng mc thi cng, tuy nhin p ng yu
cu trong vic qun l chi ph sn xut v tnh gi thnh sn
phm bng vic so snh, i chiu c cu chi ph, Cng ty
nn s dng bo co gi thnh theo mu sau:
Bo co gi thnh xy lp
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3. Mt s bin pho gim chi ph sn xut v h gi
thnh sn phm xy lp , nng cao hiu qu sn xut
kinh doanh ca Cng ty:
a. Phn tch tnh hnh thc hin k hoch chi ph
sn xut ca Cng ty:
Trong nn kinh t th trng s cnh tranh gia cc doanh
nghip ngy cng gay gt, nht l trong qu trnh hi nhp
v pht trin kinh t. c th tn ti v pht trin doanh
nghip phi tm mi cch gim chi ph h gi thnh sn
phm m vn phi m bo cht lng cng trnh. Trc nhu
cu , cng tc k ton ngy cng tr nn quan trng, c
bit l k ton qun tr.
Qua tm hiu thc trng cng tc k ton ti Cng ty c quy
ch ti chnh kh cht ch. Tuy nhin cng tc qun tr ti
Cng ty mi ch dng li vic so snh d ton vi thc t,
cung cp thng tin ch yu v vic thc hin k hoch.
Trong cng tc phn loi chi ph, Cng ty cn c mt s khc
bit so vi ch k ton gy hn ch, phc tp cho vic
phn tch chi ph theo khon mc tm bin php tit
kim chi ph h gi thnhb.Bin php h gi thnh sn phm, nng cao hiu qu
hot ng sn xut kinh doanh :
* Tit kim chi ph nguyn vt liu
Mt trong nhng vn cn quan tm ca cc doanh
nghip xy lp khi thi cng cc cng trnh l c duy tr
c qu trnh thi cng lin tc theo ng d ton ra hay
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khng. Vic ngng thi cng do thiu NVL hay NVL a vo
sn xut chm hoc km cht lng gy ra thit hi ln i vi
doanh nghip k c v doanh thu cng nh uy tn. V vy
hot ng kinh doanh c lin tc cn phi m bo NVL
c cung cp kp thi, ng v cht lng. Do vy Cng ty
nn cung cp NVL theo ng k hoch, bo qun tht tt vt
t s dng cho qu trnh thi cng. Cng ty nn tm v k hp
ng vi nhng nh cung cp NVL c uy tn ln trn th trng
m bo cht lng NVL thi cng, ng thi cung nn tn
nhng NVL c tnh cht thay th m m bo yu cu v
cht lng c gi r hn gim chi ph. Nng cao trch
nhim trong vic tit kim chi ph sn xut, qun l cht
ch vic tiu dng NVL thng qua h thng chng t lin
quan.
* Nng cao nng sut lao ng:
Nng sut lao ng l mt yu t quan trng gim chi
ph v h gi thanh sn phm. Cng ty nn thng xuyn p
dng cc cng ngh mi vo sn xut, tuyn dng, o to
cc k s, cng nhn lnh ngh nng cao nng sut lao
ng.
Cng ty nn nng cao nng sut lao ng s dng my thicng, lin kt cht ch gia cc cng trnh, cc cng trnh
gn th c th lun chuyn my thi cng cho nhau. Tit
kim NVL s dng my cng l mt trong nhng bin php
hiu qu gim chi ph. Mi nm Cng ty nn t chc
nh gi li TSC, c bit l my thi cng xem xt tnh
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hiu qu ca my t m c quyt nh sa cha, nng
cp, u t, mua sm ph hp
* Gim chi ph sn xut chung
y l khon mc chi ph thng rt kh kim sot. Do
qun l tt, Cng ty nn quy nh mt cch c th mt
s khon chi ph nh l nh chi ph tip khch, in thoi c
nhn .. phi nm trong khun kh c th chp nhn c
trnh tnh trng lm dng cng qu cho li ch c nhn
* Tng cng cng tc qun tr trong Cng ty
Hin ti Cng ty cha coi trng cng tc k ton qun tr, mi
ch dng vic so snh n gin gia chi ph d ton vi
chi ph thc t, gi thnh k hoch v gi thnh thc t m
cha c bo co phn tch c th tm ra nguyn nhn
tng gim chi ph.
Trong iu kin hin nay, cng tc k ton vt ra khi gii
hn ca quy trnh to lp s ghi chp v bo co, vic o l-
ng tnh ton chi ph ca tng vn c th l cha ,
iu quan trng hn l phi c cc gii php tc ng n
cc chi ph ny. tc ng n chng th cn phi xc
ng c nguyn nhn ca n can thip vo gim
thiu n. Mi mt khon mc chi ph cn phi xc nh cu l bin phi u l nh ph, nghin cu mi quan
h chi ph - khi lng - li nhun
Thng qua cc thng tin lp cc bo co qun tr
nh k gi cho cc nh quan l Cng ty c phng hng,
chin lc kinh doanh ph hp.
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Kt lun
Trong c ch th trng hin nay, mt doanh nghipmun tn ti v ng vng c trn thng trng th i hi
doanh nghip phi bit s dng ng n hiu qa cc
yu t u vo, m bo cht lng u ra. Tuy nhin
t c iu ny, thng tin kinh t gi vai tr c bit
quan trng. N gn lin vi cng tc hch ton, c bit l
cng tc hch ton chi ph sn xut v tnh gi thnh sn
phm. y l mi quan tm hng u i vi cc nh qunl, cc ch u t nhm to ra s hiu qu trong qu trnh s
dng vn, m bo cho qa trnh kinh doanh t c li
nhun cao..
Trong thi gian thc tp ti Cng ty u t Xy dng S 2
H Ni em c iu kin tm hiu su hn v cng tc
hch ton chi ph sn xut v tnh gi thnh sn phm xylp ti Cng ty. c s gip nhit tnh ca thy gio hng
dn TS. Nguyn Ngc Quang v cc c ch trong phng Ti
chnh K ton ca Cng ty em hon thnh chuyn
thc tp tt nghip vi ti: Hon thin cng tc hch
ton chi ph sn xut v tnh gi thnh sn phm xy lp ti
Cng ty u t xy dng s 2 H Ni . Kt hp vi nhng
kin thc c hc trng, vi vic tm hiu thc t cngtc k ton ti Cng ty, em mnh dn a ra mt s kin
ng gp vi nguyn vng hon thin hn na cng tc hch
ton chi ph sn xut v tnh gi thnh sn phm xy lp ti
cng ty.
Mc d c nhiu c gng song do trnh cng
nh nhn thc cn hn ch, cho nn bi vit mi ch cp
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n nhng vn c bn v do khng trnh khi
nhng thiu st. Em rt mong c nhng kin ng gp,
ch bo ca thy gio, ban lnh o cng nh ton th cc cch trong phng K ton Cng ty nhn thc ca em v
vn ny c hon thin hn.
Em xin chn thnh cm n thy gio TS Nguyn Ngc
Quang v cc c ch trong phng Ti chnh K ton ca
Cng ty gip em hon thnh chuyn thc tp tt
nghip ny !
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Mc lc
Li m u...........................................................................................1Ni dung chuyn
Chng 1: Thc trng hch ton chi ph sn xut v tnh
gi thnh sn phm xy lp ti Cng ty u t xy
dng s 2 H Ni...................................................................................................2
I. Tng quan v Cng ty u t xy dng s 2 H Ni .................2
1. Qu trnh hnh thnh v pht trin Cng ty ................................2
2. c im t chc b my qun l ca Cng ty........................10
3. c im t chc hot ng sn xut kinh doanh...............15
4. c im t chc b my k ton ca Cng ty.......................15
5. Cc phn hnh k ton p dng ti Cng ty....................................19
Chng II.Thc tin cng tc hch ton chi ph sn xut v tnh
gi thnh sn phm xy lp ti Cng ty u t Xy dng S 2
H Ni..............................................................................................................................28
I. Tnh hnh hch ton chi ph sn xut ti Cng ty .....................28
II. Tnh gi thnh sn phm xy lp.......................................................55
III. Hon thin cng tc hch ton chi ph sn xut v tnh gi
thnh sn phm xy lp tai Cng ty u t Xy dng S 2 H
Ni......................................................................................................................................57
1. nh gi khi qut v phng php hch ton chi ph sn
xut v tnh gi thnh sn phm xy lp ti Cng ty u t
Xy dng S 2 H Ni.........................................................................................57
2. Phng hng hon thin cng tc hch ton chi ph sn xut
v tnh gi thnh sn phm xy lp ti Cng ty............................62
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