Luận văn tốt nghiệp kế toán đề tài Hoàn thiện hạch toán chi phí sản xuất và tính giá thành sản phẩm xây lắp tại Công ty Xây dựng số 4 Hà Nội

Më ®Çu
1. Sù cÇn thiÕt cña ®Ò tµi nghiªn cøu
 !
"#$%#&''()*+',-.
/"0123'%()*#,4/#)*(32
-2+)"05)*326'7(8
/79(.2#7%329#(8)
7)0:4,'(%;
2<!.7=(8/0>
.74,"?&';((
%#,#&0
@',3#+'AB#/C7DC%
<!:32#92CCE
(*;(8%32/+'A0@D>*#E
28;9%*?(.>"
0FE%>G7+H$
#:3?!((C)">IH$
J;:(-:2;:%-#,-<-0
KJ#,>/'%>(;-2+)(;
-2L>#,M(#I%.(8(
?&32#0
F(C'>#H)7"%>26
N%3'%"32#0O$E#,:%
%6EP7'
>?32Q"($3!?
805(C'()*%>
;-2+)(;-2L>#,',9(4
3(>QR%7.(8-:#"0
2. Mục đích, phạm vi nghiên cứu của đề tài
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SP(8(-,!R(:/"
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3#"()*#,ZM,!(:*[
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3. Kết cấu của đề tài
*(8,[\Hoàn thiện hạch toán chi phí sản xuất và tính giá thành
sản phẩm xây lắp tại Công ty Xây dựng số 4 Hà Nội ]&69
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Phần I Thực trạng hạch toán chi phí sản xuất và tính giá thành
sản phẩm xây lắp tại Công ty Xây dựng số 4
Phần II - Hoàn thiện hạch toán chi phí sản xuất và tính giá thành
sản phẩmTại công ty xây dựng số 4.
Phần I
thực trạng hạch toán chi phí sản xuất và tính
giá thành sản phẩm xây lắp ở công ty xây dựng số 4
I. Đặc điểm chung của doanh nghiệp
1. Lịch sử hình thành và phát triển
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5*W:'M>7/l(,>#/
(8`_&>#/(#,^a&>#/#)
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',mC(32Q(E(#$%#&0
F?dfff'Nc6+':OF/(#6'
(,"@<'9(#OF/'#4-6Do
@7(* _`a/S)Yb(.D>%'0

584,#69(*+':
*:8''>';#,#&>>
/9N(-8?(&
/* (("(,!
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@#**%#&#(PA/
.!(E(#IN$)32Q
2(7Q0>*2'%.(P3#=
<!(32Q(.l32Q&7
32D>3'%(>7C'0
@#E?3P(8-:#"
#3.>($(/+':>#,
S'+': TMD<8.#;-A+%/l
/(,32QHP7(8',9L'-2+)
;!(89W-2+)"Z
%#'32"$(#3.0
%'S'M>//'32Q;!&(8$%
#&>?:(',mC32QN((>
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-A+%pP7(82?',
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I!?(8/l(,*(J
3205%bM'M%(4
("DI%'I!?"'
GTI(8!?(4$2 I>
E(4)4(#q#P((H
?32"0
@#23/&##,#&/-2+)

#'M7 !"/(EA#,
$#&0S##8%/22
)7(*mC7"9;0S/-2+)(8/l
m->#/',>E&7>'
*M<!Wr.#;=&=(,M's
7)2#''*-2+)0@,(>/#6"
/E/32QN>',,>9
32-2+)"'0
b/'32#"'7:Z$!#:'%!
?01.&#:%32Q"'#8
C(&E(#IG&&#
#8F8(@<'(*/"S'(8
(3'*7"/(,!#$
(01=(1.U>1.*'Z
(k3'*"1.0U>.4#-2+)
&7.'#(*R(:/-2+)
"'('W.4#mC(
/*/"I<!;(
%#&0U>.4#:9+':$2&
##8.(*mC#:G
/#%%mC
'>%/C#+J'JZ
>(',9:,GM7,
'*/ImC"'0SI
',(4>!?=(b1.
#32Q(*(0
C¸c phßng ban chøc n¨ng gåm:
- UI<!Y; [>!?<!:<
!-:32Q/#(7)<!#2$
6:!/2(-2#C:#

.()/3'2(-!n"/(,
Et:(-IE0
- UI(4 [>!?<!:J+XQ) 
(*%;.(-(.
H*2(32(.0
- UImC [>(4C-$%%,!2(r
E-->#%%>EQ%-X<<-
-$((*mC)7%/C
/0
- UI%(# & [>(4-(:%/
</-2+)( #7(49%0
V8+;#:/#/C!?[(4
mC/*$/-2+)0/-2+)>"/'
32Q[/#6/>m-%(,%-
(2(#&0/#6##8.(*
W"/[
• @<!*32Q/(,#/:(
(470
• @:9'"3'(*/#/
;7/7.k3'*0
• 22& &/0
• 22%/)7+'A((-/0
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H1- sơ đồ tổ chức bộ máy quản lý của Công ty Xây dựng số 3
II. Đặc điểm tổ chức bộ máy kế toán và bộ sổ kế toán
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%\FCQ](%Z$,
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;%"'W;(;
-2L0
UI@(4"'`&7<!Z-$8'
#> &*74(-[
Chøc n¨ng vµ nhiÖm vô cña Phßng kÕ to¸n nh sau:
- v%# 6 [>(4<!/'%"'22
/'p/>320v%#6<!(#
(J9)%/.,,
t<!232-$%Z%/#E(C4
-2%!($%'7QW
r(8*"'%7IC%
(*;%(*-2+)%(;4Zq
%/(3#:7%)(
(.&#;#(C
;Z%/0
- U>I%,%@<7(%@-2. [>
(4J(2#-2.>?
2-2.#E2z-X4-2.(
>%9<8-2."'0@;<
;+)-2.(;Z=%/F8
&<!<7 2(4-
9%M<7%,-<20
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s¶n phÈm t¹i c«ng ty x©y dùng sè 4
1'

1.
i.%
s O'W3Q%/2C7/!D[
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,2Q72#;)@cS X,… 
I%0S?!(!D.'%'#;
77"!D>&%!D0
sS?!(!D#,%2(FCQ
!D,3%.79%2%
(-<%@va^da^^a^_a^gd`T0
sS?!(2%M#,-<FCQ%
%' (-<S@va^da^^a^_a^gd`T 
2'*76#,/-<S0
sS.t?!( #,-<%@v#,%%
C2<7%@va^da^^a^_a^gd`T0&C
2<7;(;0
sS.t?!( #,-<S%C2. 
-@va^da^^a^_a^gd`T#(Zq - 
"2&=*G0@D>%?
!( #,2.2(2<7%C
;0
III. Thùc tr¹ng h¹ch to¸n chi phÝ s¶n xuÊt ë c«ng ty x©y dùng
sè 4.
d0§èi tîng vµ ph¬ng ph¸p h¹ch to¸n chi phÝ s¶n xuÊt
. 7;-2+) 
5C7;6'7:#,$-6;-.
(8#4#0S;-6#
4#7C7D#4#
>0S;%7(/#4>
<E#4#Z,!;70

.(89(9;:%.7D9(
>%)#,:#,(8DmC7QZ3'
#70+:%".7'
'2+#-2L6/;(
8DmC7Q0
U $;-2+) 
S'K': T-X4$C7;-2+)#:
%Z$';>,3#:%8#
7C7#:%#>0S;%%
-6#(#>0.(8E;
%>;)'.%%C
7<D#{O|S@}Z,!<;70
 | #{O|S@}D6%
3'%*76#,/-<%;-2+)C7
;-2+):%-#{O|S@}>&l
;#{O|S@}>0S?! 2(
(-<'D2<7!D.-P" 
(7%Z24-[
sS;',(C#:%
sS;#:%
sS;-X4'
sS;-2+)
S. 3QD-<%;-2+)7C7ZD
%%C2<7;-2+)23Q0
5C7;-2+)Z$'*C7
(;-2LB0S;7C7
Z24;#,0
V(C'#(%G(</
;-2+)6D=6%
-r7:%"D#{O|S@}0

^0H¹ch to¸n c¸c kho¶n môc chi phÝ s¶n xuÊt
a. H¹ch to¸n chi phÝ nguyªn vËt liÖu trùc tiÕp
;',(C#:%%-X42a^d
\S;',(C#:%]0@2'P2
;',(C-X4#:%(-2+)%-2L+'
A(7%ZD#4#0
S;',(C/',(C#:%#-2
L01#',(C#:%"(C
;4,/:4P4(4'>$
0O'S'+': T>)2^!(C
)#>9(H-/0@',t
D#&74(&(C>7C
''8#0
b(%'+724;"#1@`
+;KV~sS'+': T%0
S'+': T:$%D9(4
#0|W#6+
('!D'(*I%'#))0
V>)2!D-6#%+;2
>#!D2(4
-t:(<7/  0(2<7… 
"#,##X(*I%"'0UI%-r
%#;7Q7"!D2%
+;X,->(-<FCQ(-<S
2,3(-<%20
S!D9',(C#:%+)P
U%+)(Cb,2C(C%!(C P… 
!D0
v>9+)(C4(4#/#6"+;(%
\U%*+)(C]>EQ".+;X,I

%#&#,!D'2>9'"/',9+)(C
4D#0|u%*-[
BiÓu 01
UI%#&-C7!D#,#6I-r+J
'(Q%+)X+.'%+)7C
_,/,I%/,"E/,
/#6+;u-[
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@,[o,v,
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G[#1@`
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 Gi¸m ®èc Ngêi ®Ò nghÞ
{Q,}{Q,}
BiÓu 02

v+)" :+),%+)#Q

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#,%#C2,%(C +)P#X(*
I%"'u-[
BiÓu 03
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PhiÕu xuÊt kho
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BiÓu 04
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BiÓu 06
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BiÓu 08
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