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BONONGNGHffiPVAPHATTRffiNNONGTHON
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TRUONG CAO DANG NONG NGHI¢ P NAM BQ
KHOA T AI CHiNH -
KE TOAN
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BAOCAO
THlJC TAP T6T NGHIEP
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NGANH: H~CH TOANKHOA :10
LOP
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KE TOAN
CHUYENDE:
KE TOAN NGUYEN VAT LIEU
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CONG Cl) Dl)NG Cl)
f)(/N VI THl.!C TAP TOT NGHIEP:
CONG TY CP XA Y Dl)'NG GIAO THONG TlEN GIANG
Ghio vien hu'8ng dfin:
NGUYEN THANH DAN .
NGUYEN HiJU LUYEN
Sinh vi~n thu'c Hip:
NGUYENTHl NHAT GIANG
TIEN GIANG, NAM 2008
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BO NONG NGHIEP VA PHA T TRIEN NONG THON
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TRUONG CAO DANG NONG NGHitP NAM BO
KHOA TAI CHINH- KE TOAN
BAocAo
THu'C TAP TOT NGHIEP
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NGANH: H~CH TOAN- KE TOAN
KHOA :10
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CHUYENDE:
KE TOAN NGUYEN VAT LIEU
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CONG Cl) Dl)NG Cl)
naN vi THlfc TAP TOT NGHIEP:
CONG TY CP XA Y Dl)'NG GIAO THONG TIEN GIANG
Giao vit~n huong dan:
NGUYEN THANH DAN .
NGUYEN HUU LUYEN
Sinh vi~n thtic Hip:
NGUYENTHl NH~ T GIANG
TIEN GIANG, NAM 2008
Trong ba thang thgc t~p t~i Cong ty C6 Phfut xay dlfng giao thong ti~n
giang, em rAt cam on sg giup do nhi~t tinh cua dqn vi . M~c du g~p rAt nhiSu
kh6 khan trong luc thgc t~p nhung duqc sg chi dful cua thfiy va cac co trong
phong ke toan da giuo em kh~c phl)C duqc nhfing sai sot va n~m vfing ky
nang nghS nghi~p hon. Trong dqt thgc t~p nay em cam thAy minh duqc h<;>c
hoi rAt nhiSu, h<;>c hoi vS cac giao tiep ciing nhu cac mdi quan h~ xa h{>i va
quan tr9 ng hon do la ky nang nghs nghi~p ciing nhu chuyen mon duqc hofm
thi~n hon rAt nhiSu.
Em xin cam chan thanh cam on t&i:
Quy thfiy co tru
kien thuc ciing nhu chuyen mon nghS nghi~p dS em c6 thS hoan thanh t6t dqt
thgc t~p nay. Em ciing xin chan thanh cam on quy Cong Ty C6 Phfin xay
dtfng Giao Thong Ti~n Giang va cac co trong phong ke toan da hB trq em rAt
nhiSu trong dqt thvc t~p nay.
Em xin kinh chuc quy thfiy co Tru
nen nguoi
Rieng Cong Ty C6 Phfut xay dlfng Giao Thong Ti~n Giang em xin chuc
cong ty g~t hai duqc nhiSu thanh cong tren con du
Sinh vien thlfc tfp
Nguyen Thi Nh~t Giang
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LOIMODAU
Trong n€n kinh te" thi tntong quy lu~t c~nh tranh la ta't ye"u , cac doanh
nghi<%p mu6n bao t6n va phat tri€n duqc ta't nhien phai tinh toan ky hi<%u qua
ho~t d<)ng san xu§t kinh doanh ,phai d~t illl;IC tieu la l
li<%u lao d<)ng ddi tu'
va'n d€ tie"t ki<%m va nang cao hi<%u qua san xua't kinh doanh
Xua't phat tu ho~t d<)ng san xua't kinh doanh chu doanh nghi<%p phai
xaydlfng cac phu'dng an t6i u'u nh~m cung ca'p va khai thac mQi kha nang ti€m
tang cua doanh nghi<%p trong vi<%c sii' dl;lng cac ye"u t6. D~t bi<%t la d6i voi doanh
nghi<%p san xua't,gia tri nguyen v~t li<%utrong gia thanh san phfim vl nguyen v~t
li<%u la illQt trong nhfi'ng ye"u t6 Cd ban cua ho~t d<)ng san xua't san phfim gia tq
cua n6 tieu hao trong qua trlnh san xua't t~o nen giatri san phfim ,nen vi<%c
quan ly vasti' dl;lng nguyenv~t li<%u c6 y nghia ra't quan trQng
Ke"toan la cong Cl;lquan ly kinh te" cho nha nu'oc va cac doanh nghi<%p sti'
dl;lng nguyen v~t li<%u nhftm khong ngung pha'n da'u h~ tha'p gia thanh san
phfim. Day la va'n d€ rna cac nha quan ly kinh te",cac nha san xua't suy nghi tim
ra giai ph a p kinh te"
D€ giai quye"t va'n d€
d6,tru'oc he"t phai thong qua vi<%c t6 chuc ke" toan
nguyen v~t li<%u m<)t each khoa hQC va hdp ly. Giai quye"t nay c6 y nghia thie"t
thvcva hi<%u qua trong cong vi<%c quan ly ki€m soat tai san cua doanh nghi<%p '
hdn nfi'a cling ki€m soat du'
xua't, em ch9n d€ tai "ke" toan nguyen v~t li<%u- cong Cl;l dl;lng Cl;l" t~i cong ty
c6 phftn xay dlfng giao thong Ti€n Giang
Bao Cao Thlfc t~p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
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Chudng I : CO SO LY LU~N VE KE TOAN NGUYEN
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V~ T LI~U, CONG Cl), Dl)NG Cl)
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A. Ke' tmin nguyen v~t li~u:
I)Nhii'ng va'n d~ chung v~ ke' toan nguyen vat lieu:
l)Khai ni~m nguyen tile va d~c di~m cua ke" toan nguyen v~t li~u:
1.1) Khai niem va dat di~m:
Nguyen v~t li~u Ia nhii'ng dO'i tut;1ng lao d()ng mua ngoai ho~c tv che"
bie"n cftn thie"t trong qua trlnh ho~t d()ng kinh doanh san xua't cua Doanh nghi~p.
D~c di~m cua nguyen v~t li~u Ia chi tham gia m()t chu ky san xua't nha't d!nh va
trong chu ky san xua't d6 v~t li~u se bi tieu hao toan b() ho~c bi bie"n d6i hlnh
thai v~t cha't ban dftu d~ ca'u thanh thlfc th~ cua san phffm. v~ m~t gia tq, do chi
tham gia vao m()t chu ky san xua't nha't d!nh nen khi tham gia vao san xua't gia
tq cua v~t li~u dUQC tinh he"t 1 lftn vao chi phi san xua't kinh doanh trong ky. Do
d~c di~m nay nguyen v~t li~u dl1Qc xe"p vao lo~i Tai san luu d()ng cua Doanh
nghi~p.
2) Phan lo~i va danh gia nguyen v~t li~u:
2.1) Phan loai vat lieu:
Nguyen v~t li~u su d1;mg vao san xua't kinh doanh cua Doanh nghi~p
bao g6m nhi~n lo~i, nhi~n thu c6 vai tro, cong dvng, tinh cha't ly h6a khac nhau
va bie"n d()ng thuong xuyen, lien tvc hang ngay trong qua trlnh san xua't. D~
phvc vv cong tac quan ly va h~ch toan ta't ye"u khach quan la phai phan lo~i v~t
li~u. Thong thuong v~ t li~u trong Doanh nghi~p dut;1c chia thanh nhii'ng lo~i sau:
•!• Nguyen v~t li~u chinh:
Bao g6m ca ban thanh phffm mua ngoai , day nhii'ng nguyen li~u, v~t
li~U tham gia vao Slf san xucft chiSm thanh phftn chu ySu trrong thanh phffm
nhu: silt, thep, cat, g~ch trong xay dlfng co ban, thuc an gia sue trong chan
nuoi .... Ban thanh phffm mua ngoai la nhii'ng chi tie"t chua hoan thanh rna doanh
nghi~p mua v~ lilp rap thanh san phffm.
•!• Nguyen li~u, v~t li~u phv:
La nhii'ng thu tham gia san xua't khong ca'u thanh nen thlfc th~ san phffm
nhung c6 tac dvng tang gia tri san phffm, tang gia tri su dvng ho~c t~o di~u ki~n
cho san phffm hoan thanh.
•!• Nguyen li~u:
Ngu6n cung ca'p nang ll1Qng cho qua trlnh san xua't kinh doanh nhu:
Xang, dft u, cui, than ...
•!• Phv tung:
La chi tie"t may doanh nghi~p mua thay cho chi tie"t da hong nhu: Vo, xich,
lip...
SVTT: NGUYEN TH! NHJ. T GIANG
TRANG
1
Bao Cao Thlfc t~p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
•!• Ph€ li~u:
La nhung thu bi loqi ra trong qua trlnh san xua't linh doanh cua ddn vi
nhung con c6 th€ t~n dl;lng du
2.2)Danh gia nguyen vat lieu:
Danh gia v~t li~u la dung thuoc do b~ng ti~n d€ bi€u hi~n gia tri cua chung
theo nhung nguyen tclc nhfft dinh. Trong cac doanh nghi~p san xua't, gia tri cua cac
loqi v~t li~u c6 th€ bi€u hi~n theo 2 loqi gia khac nhau la : gia thlfc te" va gia hqch
to an.
Gia thlfc t€: la loqi gia du
v~t li~u nh~p kho du
Truong h
Cac khofm thue'
= Gia mua + kh6ng du'
Te' v~t li~u
nhu' thue' nh~p khftu
Thue' GTGT
cll'a hang
nh~p khftu
[
=
Gia nh~p
t?i cll'a khftu +
-
Thue' sua't
Thue'
nh~p khftu
Khoan
giam gia
(ne'u c6)
X
J
thue' GTGT
N€u doanh nghi~p chi sii' dl;lng gia thlfc t€ d€ phan anh tlnh hlnh nh~p,
xua't, t6n kho v~t li~u thl ke" toan chi tie"t va ke" toan t6ng h
Vi~c tinh gia thlfc t€ v~t li~u xua't kho c6 th€ ap dl;lng m()t trong cac
phudng phap tinh sau:
• Tinh gia thlfc te" blnh quan gia quy~n
• Tinh gia thlfc te" dich danh
• Tinh gia thlfc te" nh~p truoc xua't sau
• Tinh gia thlfc te" nh~p sau xua't truoc
Gia hqch toan: Ia loqi gia du
SVTT: NGUYEN TH! NHJ.T GIANG
TRANG
2
Bao Cao Thvc
t~ p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
B~c di€m cua gia hc;tch toan la khong c6 gia tri vs m~t thanh quye't toan va 6n dinh
suo't thoi ky ke' toan.
Ne'u doanh nghit%p sii' dvng d6ng thoi 2 gia : gia thlfc te' va gia hc;tch toan
thi vit%c hc;tch toan v~t lit%u du'
anh tinh hinh nh~p, xua"t, t6n kho cua tung thu v~t lit%u theo gia hc;tch toan.
- Ke' toan t6ng h
Gia thvc te'
v~t 1i~u xua't
kho trong ky
Gia
=
h~
toan
v~t 1i~u xua't
kho trong ky
h<;~.ch
s6 chenh 1~ch giua
gia thvc te' va gia h<;~.ch
toan cua v~t 1i~u
X
Gia hc;tch toan v~t lt%u xua"t kho du'
h<;~.ch
s61u'Qng v~t 1i~u
toan v~t 1i~u
don gia
X
xua'tkho
xua'tkho
Gia thvc te' v~t 1~u
gia thvc te' va gia h<;~.ch
toan cua v~t li~u
+
t6n kho d~u ky
s6 chenh 1~ch giua
toan
cua tung don vi
Gia thvc te' v~t li~u
H~
h<;~.ch
nh~p
kho trong ky
h<;~.ch
toan v~t li~u
nh~ p
kho trong ky
=
Gia
h<;~.ch
Gia
toan v~t 1i~u
+
t6n kho d~u ky
Trong tru'ong h
tru'oc khi t6ng h
Gia thvc te' v~t li~u
Xua't kho trong ky
Gia
h<;~.ch
toan v~t 1i~u
+_ Mti'c di~u chinh
xua't kho trong ky
Trong d6:
Gia hc;tch toan
Muc di~u chinh
xua't kho trong ky
Gia thv te' v~t li~u t6n kho
Ty 1~ di~u
Ty 1~ di~u chinh
v~t li~u
d~u ky va nh~p kho trong ky
X
cua
v~t li~u
(T%)
Gia h<;~.ch to an v~ t li~u t6n kho
d~u
ky va nh~p kho trong ky
X
100%
Bao Cao Thvc t~p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
3) Nhi~m VQ ke' toan va nguyen t~c h~ch toan:
a) Nhiem vu ke' toan:
- Xua't phat til vi tri yeu c~u cua v~t li<$u, cong ClJ, dl,lng Cl,l trong doanh
nghi<$p san xua't cling nhu vi tri vai tro cua ke' toan trong quan ly kinh te', quan ly
doanh nghi<$p, ke' toan V~t li<$u, cong Cl,l, dl,lng C\1 C~n thl,l'c hi<$n t6t CaC nhi<$m Vl,l
sau:
- T6 chile ghi chep, phan anh chinh xac, kip thoi s6 ht<;1ng, chfft lu
kho V~t li<$u, cong Cl,l, dl,lng Cl,l tieu hao sti' dl,lng cho san XUfft.
- V~n dl,lng dung dan cac phuong phap h~ch toan v~t li<$u, cong Cl,l, dl,lng
clJ, huong d§:n kiSm tra va cha'p hanh cac nguyen tac thu tl,lc ban d~u v~ v~t li<$u,
cong ClJ, dl,lng ClJ, md cac lo~i s6 sach, the chi tie't v~ v~t li<$u, dl,lng c1,1 dung che'
do, dung phuong phap.
- KiSm tra vi<$c thl,l'c hi<$n ke' ho~ch thu mua, tlnh hlnh dlf tn1 va tieu hao v~t
li<$u, cong Cl,l, dl,lng Cl,l phat hi<$n va xU' ly kip thoi V~t li<$u, cong Cl,l, dl,lng Cl,l thua,
thie'u, u dQng, kern phffm cha't, ngiin ngua vi<$c sii' dl,lng v~t li<$u, cong ClJ, dl,lng ClJ
Hing phi.
- Tham gia kiSm ke, danh gia l~i v~t li<$u, c6ng ClJ, dl;lng ClJ theo che' d<) qui
dinh cua Nha Nuoc, l~p bao cao ke' toan v~t li<$u,c6ng Cl,l, dl,lng ClJ.
b) Nguyen Hie bach toan:
Phuong phap ke khai thuong xuyen : ( Ia phuong phap qua trlnh h~ch toan
v~t tucong ty dang ap dl,lng) la phuong phap theo d6i va phan anh m<)t each thuong
xuyen Va lien tl,lC CaC nghi<$p Vl,l nh~p-xufft-t6n kho nguyen V~t li<$u, cong Cl,l, dl,lng
Cl,l. Phuong phap nay ap dl,lng cho doanh nghi<$p IOn xay dl,l'ng c6ng nghi<$p, thuong
m~i, ngan hang, c6 t6ng h
le nhi~u m~t hang gia tq kinh te' tha'p khong d~y du chung til.
Phuong phap kiSm ke dinh ky : Ia phuong phap h~ch toan can cu vao ke't
qua kitin ke thvc te' dti pham anh gia tri t6n kho cu6i ky cua v~t tu hang h6a tren s6
ke' toan t6ng h
Tri gia
T6ng
tri gia
=
hang xua't
Tr! gia hfmg t6n kho
+_
hang nh?p
d~u
ky va cu6i ky
1--4
Bao Cao Thlfc t~ p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
Phudng phap ki€m ke dinh ky thuong ap dl]ng (J cac ddn vi c6 nhi€u chung
lo~i hang h6a v~t tu voi qui each va m~u rna ra't khac nhau, gia tri tha'p, v~t tu xua't
dung ho~c xua't ban thuong xuyen ( hang ban h~)
II- Ke' toan nguyen vet lieu:
1) Ke' toan chi tie't vat lieu:
1.1) Chung tu ke' toan nhap, xua't vat lieu: Theo ch€ d9 chung til
k€ toan da du'
- H6a ddn GTGT
- H6a ddn ban hang
- Phie'u nh~p kho ( M~u s6 01-VT)
- Phie'u xua't kho ( M~ u s6 02-VT)
- Phie'u xua't kho kiem v~n chuy€n n9i bQ ( M~u s6 03-VT)
- Phie'u v~t tu' theo h~n mile ( M~u s6 04-VT)
- Bien ban ki€m nghi~m ( M~u s6 05-VT)
- The kho ( M~ u s6 06-VT)
- Phie'u bao v~ t tu' con l~i cu6i ky ( M~ u s6 07-VT)
- Bien ban ki€m ke v~t tu', san phffm, hang h6a ( M~u s6 08-VT)
1.2) Cac phtidng phap h~ch toan chi tie't v~t li~u, cong cv, dvng
Cl):
V€ h~ch toan chi tie't V~t li~U, cong Cl,l dl,lng Cl,l giua phong k€ toan VOi
kho c6 th€ thlfc hi~n theo 3 phu'dng phap sau:
- Phudng phap the song song ( hi~n nay c6ng ty dang ap dvng)
- Phu'dng phap s6 d6i chie'u laun chuy€n.
- Phudng pha p s6 du.
•!• Phudng pha p the song song:
- d kho : hang ngay thii kho din eli vao phie'u nh~p, xua't ghi s6lu
n9p v€ phong k€ toan tai vv cho k€ toan kho (c6 ghi bien nh~n chung til nh~p
xua't)
- T~i phong k€ toan tai vv khi nh~n du
thanh phffm ca v€ s6lu
Chung til g6c :
SVTT: NGUYEN TH! NHJ.T GIANG
The kho
( s6 kho)
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GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
Phie'u nh~p - - - - - •
Phie'u xua't
s6 va the
_____. Chi tie't VL
--·
Bang t6ng h<;1p
... N -X-T
• Nhan xet:
- Uu diSm : vit%c ghi s6 vao the kho don gian ro rang, d~ hiSu, d~ kiSm
tra va d~ d6i chie'u va d~ phat ht%in sai sot.
- Nhu<;1c diSm: Phuong phap the song song ghi s6 ke' toan triing l~p gifi'a
phong ke' toan tai Vl;l Va thu kho lam cho sfS lu<;jng ghi s6 nhi~U ne'u rna doanh
nghit%p co qua nhi~u thanh ph£m no se h~n che' kha nang kiSm tra eli a ke' toan.
•!• Phuong phap d6i chie'u luan chuySn:
Nguyen Hie : The kho b~ng s6 lu<;1ng nh~p xua't t6n kho thanh ph£m,
theo doi v~ s6lu<;1ng N-X-T phong k~ toan thuong V\1 theo doi s6lu<;1ng va gia
tri vao s6 d6i chie'u luan chuySn.
Sod6:
Phie'u nh~p
the kho
phie'u xua't
t
l
I
I
I
I
Bang ke nh~p
+
s6 d6i chie'u
~
l
Bang ke xua't
- d kho cua doanh nghit%p md s6 (the) chi tie't theo doi v~ t6ng s6lu<;1ng
Nh~p-Xufft- T6n.
- Phong ke' toan tai Vl;l md s6 d6i chie'u luan chuySn cho ca nam.
• Nhan xet:
- Uu diSm : giam bot s6I:in ghi s6 ke' toan.
Tom l~i : ghi tung d kho va phong ke' toan tai Vl;l vit%c d6i chie'u d6n vao
cu6i thang.
•!• Phuong ph a p s6 s6 du:
Sod6:
Phie'u kho
Giao nh~n chung tu nh.::::a._p_ _..,
bang lily ke'
nhap
~-
~
The kho
t
s6
~
s6 du
nh~n chung tu~
Phie'u
Giffy giao
chung tu
+Nguyen t~c:
S6lu<;1ng C1 the kho va s6 kho NXT
Phong ke' toan tai V\1 : gia tri NXT
+Trinh tl;t':
SVTT: NGUYEN TH! NHJ.T GIANG
+---------+
bang t6ng N- X- T
bang Iii y ke'
TRANG
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Bao Cao Thlfc t?p
- ·-
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
-Hang ngay a kho ghi vao the kho sau d6 t?p hc;Ip phan lo~i va dinh ky
3-5 ngay thu kho vao the kho sau d6 t?p hc;Ip chung tu nh?p chung tu da phat
sinh tie'n hanh phan lo~i r6i giao nh?n cho phong ke' toan tai v1;1. CuO'i thang thu
kho t6ng hcjp san htcjng thanh pham t6n kho chu ky.
- d phong ke' toan tai v1;1 : C6 nhiem v1;1 chung tu NXT tinh ra sO' ti~n
cho tung lo~i sau d6 t?p hcjp ta"t ca gia tri chung tu cho tung lo~i, tuong tl! xua"t
cho tung lo~i 152, 153 va ghi s6 chi tie't cling nhu s6 t6ng hcjp chu ky dO'i chie'u
voi s6 t6ng hcjp va s6 kho.
Nhan xet:
- Vu di~m : giam nhv khO'i lucjng ghi s6 hang ngay va vi~c ghi s6 ke'
toan ducjc tie'n hanh dffy d?n trong thang.
- Nhucjc di~m: ne'u sai s6t thl kh6 phat hi~n.
2) Chung tu va thii toe ke' toan :
2.1) Tai khoan sti dung :
TK 151 " Hang mua dang di duong"
. Ke't ca"u tai khoan nay nhu sau :
• Ben ncj : Tri gia da mua dang di tren duong.
• Ben c6 : Tri gia hang da mua da v~ de'n doanh nghi~p.
• Du ncj : Tri gia hang da mua hi~n con dang di tren duong.
TK 152 "Nguyen li~u, v?t li~u":
Ben ncj: Tri gia v?t li~u nh?p kho tang len do cac nguyen nhan khac.
• Ben c6 : Tri gia v?t li~u xua"t kho giam xuO'ng do cac nguyen
nhan khac
• Du ncj: Tri gia v?t li~u t6n kho.
2.2) Dinh khoan cac nghiep vu kinh te' phat sinh :
- Khi mua v?t li~u v~ nh?p kho don vi: can eli vao h6a don, phie'u nh?p
kho ke' toan ghi :
Nc;I TK 152 ( theo gia chua thue')
Ncj TK 133 (1331) (Thue' GTGT du<;fc kha"u tru)
C6 TK 331 ( Phai tra cho nguoi ban) ho?c
C6 TK 111, 112, 141 (sO' ti~n da trii theo gia thanh toan)
- Cac chi phi v?n chuy~n, bO'c xe'p .... V?t li~u tu noi mua v~ kho doanh
nghi~p ke' toan ghi :
Ncj TK 152
Nc;I Tk 133
C6 Tk 111,112, 141, 331
-Truong hc;Ip doanh nghi~p da nh?n ducjc h6a don nhung v?t li~u con
dang di tren duong chua nh?p v~ kho don vi thl ke' toan lttu h6a don vao m<)t t?p
h6 so rieng " Hang mua dang di tren duong"
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GVHD:NGUYEN THANH DAN
NGUYEN Hl]U LUYEN
+ Ne'u trong ky ke' toan h~mg v@ thi din eli v~w h6a don, phie'u nh~p
kho, d@ ghi vao TK 152
+ Ne'u de'n cu6i ky ke' toan, v~t li~u v~n chua v@ nhu'ng da thu{)c quy@n
sd huu cua don vi. Can eli vao h6a don ke' toan ghi:
N
N
+Sang ky ke' toan sau khi v~t li~u v@ nh~p kho, can eli vao h6a don va
phie'u nh~p kho ke' toan ghi:
N
+ Khi tra ti@n cho nguoi ban ne'u du'
N
chie't kha'u du'
+ V~t li~u mua v@ khong dung cha't lu'
N
C6 TK 133(1331)
+ D6i vdi v~t li~u nha765p khffu v@ dung cho ho(].t d{)ng san xua't kinh
doanh hang hoa, dich V\J chiu thue' GTGT theophu'ong phap kha'u tru ke' toan
ghi:
N
C6 TK 333(3333) chi tie't thue' nh~p khffu
+ V~t li~u nh~p kho do t1f che' ho~c thue ngoai gia cong che' bie'n, ke'
toan ghi:
N
+ Khi xua't nguyen v~t li~u d€ kinh doanh san xua't ke' toan ghi:
N
N
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GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
+ Tntong h
ke' toan ghi:
+Do sai sot trong ghi chep ho~c can, do, dong, dSm. KS toan di~u chinh
l~i s6 ke' toan ghi :
Nq TK ( cac TK c6 lien quan)
C6 TK 152
+ Ne'u gia tri v~t li<$u thie'u n~m trong ph~m vi hao h1;tt cho phep (hao
h1;tt trong dinh mile) kS toan ghi:
NqTK462
C6 TK 152
+ Ne'u quye't dinh nguoi ph~m 16i phai b6i thuong kS toan ghi :
Nq TK 111 (ho~c)
Nq TK 334 (ho~c)
N
+ Gia tri v~t li<$u thiSu h1;tt con l~i sau khi tru di ph~n b6i thu'ong v~t
chfit duqc tinh vao gia v6n ban hang, ke' toan ghi :
N
+Truong h
N
+ Khi co quye't dinh xU' ly, din cu vao quye't dinh ke' toan ghi :
Nq TK ( cac TK lien quan)
C6 TK 138(1381)
V~t li<$u thua phat hi<$n trong kitim ke:
+ Ne'u v~t li<$u thua xac dinh Ia cua doanh nghi<$p ke' toan ghi :
Nq Tk 152
C6 TK 338 " phai tra, phai n<)p khac"
+ Khi c6 quye't dinh xU' ly, din cu vao quye't dinh kS toan ghi :
Nq TK 338 " Phai tra, phai n<)p khac"
C6 TK ( cac TK lien quan)
+ Ne'u xac dinh v~t li<$u khong phai cua doanh nghi<$p thl kS toan ghi:
Nq TK 002 "v~t tu' hang h6a giu h<), nh~n gia cong h9 "
( TK ngoai bang can d6i kS toan)
Ill) KE TOAN DU PRONG GIAM GIA HANG TON KHO:
KS toan dv phong gian gia hang t6n kho sii' d1;tng TK 159 " Dv
phong giamgia hang t6n kho"
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GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
Ke't ca'u cua TK nay nhu sau;
•!• Ben nq : Khoan dlf giam gia 1duqc hoan nh~p.
•!• Ben c6 : Khoan dlf phong giam gia duqc nh~p.
•!• Du co : Khoan dlf phong giam gia hi<$n c6.
N()i dung phan anh:
(1) Cu6i nien d() khi tie'n hanh l~p dlf phong giam gia hang t6n
kho, ke' toan se ghi :
N <1 TK 632 " gia v6n hang ban"
C6 TK 159 " Dt! phong giam gia hang t6n kho"
(2) Cu6i nien d() sau :
+Truong hqp khoan dlf phong giam gia hang t6n kho phai l~p (J cu6i ky
ke' toan nam nay IOn hdn khoan dlf phong giam gia 1hang t6n kho da l~p (J cu6i
ky ke' toan nam truoc thl s6 chenh l<$ch IOn hdn duqc l~p them, ghi
Nq TK 632 " Gia v6n hang ban" ( Chi tie't dlf phong giam gia hang
t6n kho)
C6 TK " Dt! phong giam gia hang t6n kho"
+Truong hqp khoan dlf phong giam gia hang t6n kho phai l~p (J cu6i ky
ke' toan nam nay nho hdn khoan dlf phong giam gia 1hang t6n kho da l~p (J cu6i
ky ke' toan nam truoc thl s6 chenh l<$ch nho hdn duqc l~p them, ghi
Nq TK 159 "Dlf phong giam gia hang t6n kho"
co TK 632 " gia hang ban" (Chi tie't dlf
phong giam gia hang t6n kho)
Ke' toan cong CQ, dQng C)}:
B.
I)Khai niem, nguyen Hie va nhiem vu cua ke' toan cong en dung en:
1) Khai ni~m va d~c di~m cong C)}, dQng C)}:
Cong C\1, d\}ng C\1 Ia nhii'ng tu li<$u lao d()ng khong c6 tieu chu~n v~ gia
tri va thai gian sii' d\}ng qui dinh d6i voi tai san c6 dinh. Vl v~y cong C\}, d\}ng C\}
duqc quan ly va hqch toan tudng tlf nhu v~t li<$u.
f>~C di~m cua cong C\}, d\}ng ClJ la tham gia VaO nhi~U chu ky San xua't
kinh doanh cua doanh nghi<$p nhung gia tri cua chung dUQC phan b6 m()t lffn, hai
lffn ho~c nhi~u lffn vao chi phi cua doanh nghi<$p.
2) Nhi~m VI} cua ke' toan cong CQ, dQng C)} :
Nhi<$m V\} cua ke' toan cong C\}, d\}ng C\} cfing gi6ng nhu nhi<$m VlJ cua
ke' toan nguyen v~ t li<$u.
II) Danh gia cong en, dung en:
Cong C\}, d\}ng C\} duqc tinh theo 2 gia la : gia thlfc te' va gia hqch toan
(Tudng tlf nhu v~t li<$u)
Ke' toan nh~p, xua't, t6n kho cong ClJ, d\}ng C\} phan anh theo tll'ng gia
thlfc te'. N()i dung gia thlfc te' cua cong C\}, dlJng ClJ duqc xac dinh tuy theo tll'ng
SVTT: NGUYEN TH! NHJ. T GIANG
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GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
ngu6n nh~p tuong t1,1' nhu v~t li~u. BS tinh gia th1,1' tS cong ct;t, dt;tng ct;t xua't kho
co ths ap dt;tng m()t trong cac phuong phap sau:
- Tinh gia th1,l'c tS blnh quan gia quy~n.
- Tinh gia th1,l'c tS dich danh
- Tinh gia th1,l'c tS nh~p truoc xua't truoc
- Tinh gia th1,l'c tS nh~p sau xua't truoc.
Vi~c tinh toan gia th1,l'c tS cua cong ct;t, dt;tng Ct;l xua't dung tuong tV' nhu
tinh gia v~t li<$u xua't.
III) Ke' tmin chi tie't cong CU, dung cu:
-Chung tu kS toan nh~p xua't cong Ct;l, dt;tng ct;t:
Chung tu kS toan nh~p xua't cong Ct;l, dt;tng Ct;l d~u sfr dt;tng cac chung tu
nhu kS toan v~t li~u, ngoai ra con sfr dt;tng them phiSu bao hong, s6 cho muqn
cong Ct;l, dt;tng Ct;l.
- Cac phuong phap kStoan chi tie"t cong cu.. dt;tng Ct;l : duqc ap dt;tng cac
phuong phap kS toan chi tie"t nhu v~t li<$u:
+ Phuong ph a p the song song
+ Phuong phap the d6i chiSu luan chuySn
+ Phudng ph a p sO' du
IV) Ke' toan t
1./Chti'ng ttl:
KS toan t6ng hqp cac nghi~p vt;t nh~p xua't cong ct;t, dt;tng ct;t ding
tuong tV' nhu kS toan nh~p xua't v~t li<$u d~u phai c6 dfty du cac chung tu cftn thie"t.
Tai khoan sfr dt;tng:
TK 153 " Cong ct;t, dt;tngct;t"
- NC)i dung va kSt ca'u tuong tV' nhu TK 152
TK 153 c6 3 TK ca'p 2:
+ TK 1531 : cong Ct;l, dt;tng Ct;t.
+ TK 1532: bao blluan chuySn.
+ TK 1533 : d6 dung cho thue
l) Djnh khoan cac ngi~p vQ. kinh te' phat sinh:
- Khi mua cong ct;t, dt;tng ct;t v~ nh~p kho don vi, din eli h6a don, phie"u
nh~ p kho kS to an ghi :
Nq TK 153 (gia chua c6 thuS)
Nq TK 133(1331) (ThuS GTGT duqc kha'u tru)
C6 TK 331 "phai tra nguC1i ban" ho~c
C6 TK 111, 112, 141 (gia thanh toan)
- Chi phi v~n chuySn, bO'c vd .... Cong ct;t, dt;tng ct;t tu noi mua v~ kho
daonh nghi~p, kS toan ghi :
Nq TK 153
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GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
Nq TK 133
C6 TK 111, 112, 141, 331
- Truong hqp doanh nghi~p da nh~n duqc h6a don nhung c6ng c1;1, d1;1ng c1;1
con dang di tren duong chua nh~ p v~ kho don vi, thl ke" toan lu'u h6a don vao m(>t
t~ p h6 so rieng " hang mua dang di tren duong"
+ Ne"u trong ky ke" toan hang v~ thl din eli vao h6a don, phie"u nh~p kho
d~ ghi vao TK 153
+ Ne"u de"n cuo'i ky k€ toan c6ng c1;1, d1;1ng Cl;l v~n chua v~ nhung da
thu(>c quy~n sd hii'u ciia don vi, din eli vao h6a don k€ toan ghi :
Nq TK 151 "hang mua dang di tren duong"
Nq TK 133 "Thu€ GTGT duqc kha'u tru"
C6 Tk 331 " phai tra nguoi ban"
:+Sang ky ke" toan sau khi c6ng c1;1, d1;1ng Cl;l v~ nh~p kho din eli vao h6a
don va phie"u nh~ p kho k€ toan ghi :
Nq TK 153
C6 TK 151
- Khi tra ti~n cho nguoi ban ne"u duqc hudng chie"t kha'u thanh toan thl
ke" toan ghi:
Nq TK 331 "phai tra cho nguoi ban"
C6 TK 515 "doanh thu ho(;lt d(>ng tai chinh"
C6 TK 111, 112
- C6ng c1;1, d1;1ng c1;1 mua v~ kh6ng dung chit luqng, quy each phffm chit
theo hqp d6ng ky ke"t duqc nguoi ban giam gia thl din eli vao h6a don ban giam
gia k€ to an ghi:
N 9 TK 3 31 " phai tra cho nguoi ban"
C6 TK 153
C6 TK 133
- Truong hqp xua't kho c6ng c1;1, d1;1ng c1;1 d~ tra lC;li cho nguoi ban thl ke"
toan phai l~p h6a don. Tren h6a don ghi ro hang h6a tra lC;li nguoi ban do khong
dung qui each, cha't luqng va k€ toan ghi :
Nq TK 331
C6 TK 153
C6 TK 133(1331) ( Thu€ GTGT duqc khiu tru)
- Do'i voi v~t li~u nh~p khffu v~ dung cho ho(;lt d(>ng san xua't kinh
doanh hang hoa, dich v1;1 chiu thu€ GTGT theo ohuong phap khiu tru, ke" toan
ghi :
Nq TK 153
C6 TK 331
C6 TK 333(3331) chi tie"t thu€ nh~p khffu
D6ng thai ke" toan ghi :
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GVHD:NGUYEN THANH DAN
NGUYEN HlJ'U LUYEN
NQ TK 338
C6 TK (cac TK lien quan)
- Ne'u xac dinh cong Cl,l, dl,lng Cl,l khong phai cua doanh nghit;p thi ghi
vao NQ Tk 002 "v~t tu, hang h6a giu h(), gia cong" ( TK ngoai bang din d6i ke'
to an.
Xua't cong Cl,l, dl,lng Cl,l sU' dl,lng cho san xua't kinh doanh :
- Ne'u gia tri cong Cl,l, dl,lng Cl,l khong ldn. Tinh vao chi phi m()t l~n, ke'
toan ghi:
N
N
- Ne'u gia tri cong Cl,l, dl,lng Cl,l ldn. Cong Cl,l, dl,lng Cl,l sU' dl,lng cho nhie'u
chu ky kinh doanh ho~c xua't dung bao bi 1uan chuy€n ke' toan ghi :
N
C6 TK 153 " Cong c1,1, d1,1ng c1,1"
Sau d6 ke' toan ghi :
N<;1TK627
N
C6 TK 142
- Khi xua't kho cong Cl,l, dl,lng Cl,l cho thue, ke' toan ghi :
N
- Nh~n l<;1i cong c1,1, d1,1ng c1,1 cho thue, ke' toan ghi :
NQ TK 153 " cong ql, dl,lng Cl,l"
C6 TK 142( 1421) "Chi phi tra trudc"
Gia tq con l<;1i chua tinh vao chi phi ho<;1t d()ng cho thue
"'
,
"'
,
Chtrong II: THTjC TR~NG CONG TACKE TOAN T~I
DOANH NGHitP
co
PHAN 1: TONG QUAN VE CONG TY
PHAN
xAY Dl/NG GIAO THONG TIEN GIANG
1)- LJCH
SU HINH THANH.
Cong ty C6 ph~n Xay dlJng Giao thong Ti~n Giang duqc thfmh l~p tir ti~p
quim ngay 30/4/1975 cua D()i Duy ty Cong chanh (cii), hol;lt d()ng du6i SlJ chi dl;lo cua
Sa Giao Thong V~n Tai Ti~n Giang, d~n 0111980 duqc thimh l~p Cong ty Xay dlJllg va
SVTT: NGUYEN TH! NHJ.T GIANG
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Bao Cao Thvc t~p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
Nq TK 133
C6 TK 333(33312) ( thue' GTGT hang nh~p khffu)
- C6ng cv, dvng cv nh~p kho do tl,i che' ho~c thue ngoai gia
c6ng che' bie'n ke' toan ghi :
Nq TK 153
C6 TK 154" chi phi san xufft kinh doanh dd dang"
- Khi xufft kho c6ng cv d€ san xufft kinh doanh, ke' toan ghi:
NqTK627
Nq TK 641
NqTK642
C6 TK 153
- M<;>i tntong hqp phat hi<$n thie'u c6ng cv, dvng cv trong kho ho~c ndi
quan 1y, bao quan. Tuy theo nguyen nhan the' nao va quye't dinh xiY ly cua cffp
c6 thffm quy€n, ke' toan ghi :
Nq TK ( cac TK lien quan)
C6 TK 153
+ Ne'u gia tri c6ng cv, dvng cv n~m trong ph<:;tm vi hao hvt cho phep (
hao hvt trong dinh muc) ke' toan ghi:
NqTK642
C6 TK 153
+ Ne'u quye't ding nguoi ph<:;tm 16i phai b6i thuong, ke' toan ghi :
Nq TK 111
Nq TK 334 ho~c
Nq TK 138 (1388)
C6 TK 153
+ Gia tri cong cv, dvng cv thie'u hvt con l<:;ti sau di tru di ph~n b6i thuong
v~t chfft duqc tinh vao gia v6n hang ban, ke' toan ghi:
Nq TK 632 " gia v6n hang ban"
C6 TK 153
+Truong hqp chua xac dinh nguyeb nhanphai cho xiY ly, ke' toan ghi:
Nq TK 138 'phai thu khac"
C6 TK 153
+ Khi c6 quye't dinh xiY ly, din cu vao quye't dinh ke' toan ghi :
Nq TK ( cac TK lien quan)
C6 TK 138(1381)
- Cong cv, dvng cv thua phat hi<$n trong ki€m ke :
+ Ne'u c6ng Cl,l, dvng cv thua xac dinh Ia cua doanh nghi<$p, ke' toan ghi:
Nq TK 153
C6 TK 331 ( phai tra, phai n()p khac)
+ Khi c6 quye't dinh xlt ly, din cu vao quye't dinh ke' toan ghi :
SVTT: NGUYEN TH! NH.J. T GIANG
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Bao Cao Thlfc t~ p
GVHD:NGUYEN THANH DAN
NGUYEN HO'U LUYEN
bao du5ng c~u duemg b(>. Tir 10/6/1992 d~n 30112/2005 duqc thimh l~p doanh nghi~p
nha nu6c v6i ten gQi la Cong ty cong trinh Giao thong Ti~n Giang theo Quy~t djnh s6
364/TB ngay 12/1111992 cua B(> Giao thong v~n tai va Quy~t djnh s6 1037/QD- Uy
ban nhan dan tinh Ti~n Giang ngay 21112/1992. Tir ngay 20/0112006 d~n nay duqc
chuy~n d6i tir doanh nghi~p nha nu6c sang cong ty c6 ph~n v6i ten gQi la Cong ty c6
ph~ Xay dlJilg Giao thong Ti~n Giang theo Quy~t djnh s6 4018/QD-Uy ban nhan dan
cua Uy ban nhan dan tinh Ti~n Giang. Dia di~m lam vi~c d~u tien cua Cong ty t~i ba
gi~ng s6 2 du<:mg T~t M~u Than, Phuemg4, Thanh ph6 My Tho. Do dja ban h~n ch~,
d6ng thai g~n khu dan cu nen nam 1981 duqc SlJ cho phep cua Uy ban nhan dan tinh
Ti~n Giang Cong ty duqc xay dlJilg trv sa m6i t~i s6 545 duemg Ly Thuemg Ki~t B,
phuemg 5, Thanh ph6 My Tho, tinh Ti~n Giang.
II)- NGANH N~HE, LiNH VlfC HO~T DQNG, SAN XUAT KINH
DOANH.
Cong ty c6 ph~n Xay dlJilg Giao thong Ti~n Giang la m(>t cong ty c6 ph~n vira m6i
chuy~n d6i quy~n sa hfru tir DNNN sang c6 ph~n, h~ch tmin kinh t~ d(>c l~p, c6 con
dftu rieng, duqc ma tai khoan t~i Ngan hang, ho~t d(>ng san xuftt kinh doanh chuyen
nganh xay d1Jng m6i cac cong trinh giao thong c~u, duemg, c6ng va san lfrp mi[lt b~ng
tir sua chua nang cfrp d~n xay d1Jng m6i c6 quy mo Ian, ho~t d(>ng trong va ngoai tinh.
San luqng ho~t d(>ng san xufit kinh doanh cua Cong ty (xay dlJilg cac cong trinh, h~n
mvc cong trinh):
24.000.000.000 g6m
- Gia tri t6ng san luqng:
+ Duemg betong nh1Ja n6ng:
10km.
+ Dirng trang nhlJa hai lap:
05 km.
+ Du<:mg da do: 03 km.
+ C~u d~m betong ti~n ap:
205 m.
+ Cong betong c6t thep: 500 m.
Mi;it hang ho~t d(>ng chu y~u la duemg betong nhlJua n6ng.
- Tai san c6 djnh:
+T6ng NGTSCD: 14.503.937.116 d6ng.
+Gia tri hao mon: 10.605.041.032 d6ng.
+ Gia tri con l~i: 3.845.896.084 d6ng.
- Ngu6n v6n kinh doanh: 3.000.000.000 d6ng.
1111- D~C DIEM HO~T DQNG SAN XUAT KINH DOANH.
* Thu~n lqi.
Duqc SlJ quan tam chi d~o kip thai cua Uy ban nhan dan tinh, Sa Gaio thong v~n tai va
cac nganh chuc nang trong tinh.
C6 SlJ ph6i hqp t6t gifra Dang uy, h(>i d6ng qan tri, Ban giam d6c va cac phong ban
trong vi~c thlJc hi~n nhi~m vv san xufit kinh doanh, cong tac xay dlJilg Dang cling thlJc
hi~n t6t quy ch~ dan chu t~o di~u ki~n cho cong ty phat huy sue m~nh gop ph~n hoan
__
thanh t6t nhi~m vv duqc giao.
SVTT: NGUYEN TH! NH_J T GIANG
TRANG
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Bao Cao Thvc
t~p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
T?p th~ can b<) cong nhan vien co SlJ doim k~t thfJng nhfrt cao, c6 g~ng vuqt kh6 khan
nh~m hoim thanh nhi~m V\1 san xufrt kinh doanh.
* Kh6 khan.
Trong thai gian qua tinh hinh bi~n d<)ng gia ca thi trub'ng ngay cang tang, cong ty vira
m6i chuy~n d6i hinh thfrc s& hfru tir Doanh nghi~p nha nu6c sang cong ty c6 phful,
chua c6 dinh trong vi~c san xufrt kinh doanh m~t du da c6 g~ng rfrt nhi~u trong vi~c thi
cong va hoan thanh cong trinh theo hqp d6ng da kY.
D~n nay cong ty dang g~p kh6 khan trong vi~c can dfJi tai chinh va cong ty dang trong
giai do~ giai quy~t cong nq d~ giam bat kh6 khan.
V6i nhfrng cong trinh trung thftu nam 2005duqc chuy~n ti~p sang nam 2006. C\1 th~
nhu dub'ng vao Cftu Hung Vuong~ dub'ng B~n Cac, Cai L?y; dub'ng n<)i b<) chq Vinh
Kim; cac duang n<)i b<) thi xa Go Cong~ du&ng n<)i b<) huy~n Chq G~o~ Cftu Ong Van~
dub'ng khu phfJ I thi trfrn Cai L?y; ba ke cang My Tho. Don vi dang g~p khong it k6
khan v~ v6n do phai ftu tu di vay v6n thi cong, do cac cong trinh thi cong thanh toan
ch?m. Ngoai ra con cac cong trinh thi cong nam 2004 d~n nay vfin chua duqc chu dftu
tu thanh toan h~t.
c6 phftn san xufrt kinh doanh cua cong ty luc nao cling & con s6 rfrt Ian, day cling la
d~c thu cua nganh xay dlJllg, do thai gian thi cong tuong frng v6i mire d<) dftu tu cua
cong trinh lam cho cong ty g~p rfrt nhi~u kh6 khan v~ v6n, cong ty da phai luon chi~m
dung cua khach hang m<)t khoan ti~n rfrt Ian, nhung vfin chua du, cong ty con phai vay
ngan hang d~ trang trai cho vi~c san xufrt kinh doanh.Trang thi~t bi ph\lc V\1 san xufit
cua cong ty hi~n nay gia td con l~i chi~m 30% tren t6ng gia tri tai san, da s6 cac may
moe tren d~u dt cli, cong ty da thanh ly m()t s6 phuong ti~n nhu: may ui, xe lu, xe trot
ben ....
LlJc luQTig can b<) nhan vien khfJi gian ti~p d<)i thi cong ca gi6i, d<)i cftu, d<)i duang
nang l1Jc chua dap frng yeu cftu nhi~m V\1 trong tinh hinh m6i.
IV/- TO CHUC B<) MAY QUAN LY NHAN Slf.
11- CO' sO' v~t chAt ky thu~t.
a/- T6ng s6 can b9 cong nhan vi en toan Cong ty Ia 74 nguai. Trong do:
- Trinh d<) tren d~i hQc: khong.
- Trinh d9 d~i hQc: 07 nguai.
- Cong nhan co tay ngh~ tir b?c 417 tr& len: 32 nguai.
- Cong nhan co tay ngh~ tir b?c 317 tr& xu6ng: 25 nguai ..
b/- Ca cfru can b<)lanh d~o.
- H<)i d6ng quan tri g6m 05 nguai va 03 ki~m soat vi en. Trong do: 01 chu tich,
01 ph6 chu tich va 01 tru6ng ban ki~m soat.
- Lanh d~o cong ty g6m 0 I giam dfJc va 02 ph6 giam dfJc.
- Lanh d~o phong g6m 04 tru&ng, ph6 phong ban.
- Lanh d~o d<)i ca gi6i (pharr xu6ng sua chfra) g6m 01 tru6ng pharr xu6ng.
- Lanh d~o d<)i san xufrt g6m 03 tru&ng, 03 ph6 d<)i.
SVTT: NGUYEN TH! NHJ.T GIANG
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Bao Cao Thvc
GVHD:NGUYEN THANH DAN
NGUYEN HO'U LUYEN
t~ p
c/- Trang thi~t hi may moe phl)C Vl) cho ho~t d{mg san xuftt kinh doanh gbm:
- Nha cua, v~t ki~n true: gbm 07 nha lam vi~c, nha kho, nha 6.
- May moe, thi~t hi cong tac chuyen dung gbm 40 chi~c.
- Phuong ti~n v~n tai truy~n dfrn gbm 20 chi~c.
- Thi~t hi dl)ng C\1 qmin 11 gbm 25 chi~c.
2/- Tfi cbll'c bq may kinh doanh
Sa db tb chuc b{> may kinh doanh
HQI:DONGQT
BAN GIAM DOC
l
l
PHONG KINH DOANH
:DQICOGIOI
PHONG TAl
:DQICAU
vv
:DQI:DUONG
Tb t~m tr{>n BTNN
Tb c~u
1
Tb u
Tflcltd
Tb c~u 2
Tb u
T 6 may cong trinh
To c~u 3
Tb du
Tb go han, ti~n
Nhi~m V\1
Ca cftu
tb
chuc nang:
chuc b{> may quan ly c cong ty theo trvc tuy~n gbm cac b{> ph~n
sau:
* H{>i dbng quan tri:
Dfrng d~u cong ty la h{>i dbng qmin tri gbm 05 ngueri va 03 kiem soat
vi en, trong do: o1 chu tich, 01 pho chu tich va o1 truang ban kiem soat, con l~i la cac
thanh vi en va kiem so at vi en. H{>i dbng quan tri d~i di~n cho cong ty (can b{> cong
nhan vien) quan ly va chi d~ ho~t d{>ng san xuftt kinh doanh cua cong ty theo di~u 1~
nghi quy~t CUa h{>i df>ng cfl dong va thu tl)C phap lu~t nha nUCYC, giam sat ho~t d{>ng CUa
Ban giam d6c va can b{> nhan vien quan ly quy~t dinh CO' cftu tb chuc cua cong ty.
SVTT: NGUYEN TH! NHJ. T GIANG
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GVHD:NGUYEN THANH DAN
NGUYEN HCfu LUYEN
Quyet dinh ke ho?ch phat trien, qufm ly kinh doanh va ngan sach.
* Ban giam d6c
Gbm 03 nguai trong 6 c6 0 1 giam d6c va 02 ph6 giam d6c (giup vi~c cho
giam d6c).
Giam d6c Ia nguai d?i di~n theo phap lu~t cua cong ty di€u hanh mQi ho?t
d()ng cua cong ty theo dieu 1~, nghi quy€t cua D?i h()i cb dong va quy€t dinh cua h()i
dbng qmm tri.
Tb chuc thlJC hi~n cac quy€t dinh cua h()i dbng qmin tri, thlJC hi~n cac phuang
an san xucit kinh doanh cua cong ty va de xuci nhfrng giai phap de nang cao hi~u qua
ho?t d()ng san xucit kinh doanh va quan ly cong ty.
Tuyen dvng, b6 tri, sir dvng lao d()ng theo quy dinh cua phap lu~t.
Bao cao v6i h()i dbng quan tri v€ tinh hinh va ho?t d()ng san xucit kinh doanh
cua cong ty, chiu trach nhi~m tru6c h()i dbng quan tri va phap lu~t v€ cac quy€t dinh
cua minh.
Quan h~ kY hqp dbng kinh t€ c6 gia tri tir 20% tr& xu6ng so v6i tbng gia tri tai
san cua cong ty.
*Phong kinh doanh.
Gbm 13 nguai, trong d6: 01 ph6 giam d6c kiem nhi~m tru&ng phong.
Nhi~m vv chuc nang duqc chia lam hai b9 ph~ nhu: k€ ho?ch, ky thu~t, v~t
tu va hanh chanh.
- B() ph~n k€ ho?ch: gbm 03 nguai, trong d6: 01 can b() ph6 giam d6c kiem
tru&ng phong.
+ Nhi~m V\1 va chuc nang cua b() ph~n k€ ho?ch: l~p dl! ki€n va trien
khai k€ hO?Ch san xufrt thi cong xay d\fllg cac cong trinh theo ti€n dQ kiem tra, don df>c
tinh hinh th\fc hi~n nhi~m V\1 san xucit cua d()i, t6 san xucit.
+ L~p va ky k€t hqp dbng kinh t€, l~p hb SO' quan h~ dlJ dciu th~u xay Hip,
xay d\fng cac cong trinh trong IInh VlJC ho?t d()ng cua cong ty.
+Bao cao tinh hinh th1Jc hi~n k€ ho?ch san xucit theo dinh ky, thang, quy,
nam.
- B9 ph~n ky thu~t: gbm 02 nguai.
+Nhi~m V\1 va chuc nang: d1Ja vao bang ve thi€t k€t dlJ toan duqc duy~t
Va k€t qua trung th~u duqc duy~t, b() ph~n l~p hb SO' thi cong xay l~p cac cong trinh
dam bao theo gia trung th~u, dung dinh IDUC theo nganh xay d\fllg CO' ban.
+ Kiem tra tieu chuan chcit luqng thi cong cong trinh va chiu trach nhi~m
tieu chuk ky thu~t do luang chcit luqng san phfrm cong trinh thao quy dinh cua nha
nu6c.
+ L~p hb SO' hoan cong, thanh quy€t toan cong trinh xay l~p va bao hanh
cong trinh xay l~p theo quy dinh.
- B9 ph~n v~t tu: gbm 02 nguai.
+ Nhi~m vv chuc nang: l~p k€ ho?ch dinh muc d\f trfr v~t tu, thu mua va
ccip phat v~t tu theo yeu c~u ti€n d() thi cong cua b() ph~n thi cong.
+ Kiem tra, so sach theo dinh muc tieu hao v~t tu, thi cong xay I~p cac
cong trinh da xay d\fllg tham gia ki~m ke v~t tu hang hoa, bao quan va d€ xucit xu ly
v~t tu thira, thi€u, u dQng, kern va mcit phfrm chcit.
- B9 ph~n tb chuc hanh chanh: gbm 06 nguai.
SVTT: NGUYEN TH! NHJ T GIANG
TRANG
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Bao Cao Thlfc t~p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
+ Nhi~m V\1, chfrc nang: qml.n ly tmin b9 con nguai, bao quan tai san cua
cong ty, l~p che d9 phong h9 lao d9ng cho can b9 c6ng nhan, theo doi, d~ nghi khen
thu&ng, kY lu~t va giai quyet tranh chfrp khieu n~i, khieu t6 c6 lien quan den can b9
c6ng nhan vi en c6ng ty.
* Phong Tai V\1·
- G6m 05 nguai, trong d6 c6 01 ke toan tru&ng, 01 ph6 phong con l~i la nhan
vi en.
- Nhi~m V\1 va chfrc nang:
+ L~p ke ho~ch tai chinh hang nam, bao cao tai chinh giua nien d9 va
nien d9 ke toan, bao cao cong khai tai chinh theo che d9 bao cao tai chinh hi~n hanh.
+ M& sf> ke toan ghi chep, phan anh, theo doi kip thai v~ mQi ho~t d9ng,
tinh hinh tai chinh, tai san va ngu6n v6n cua c6ng ty. B6ng thai bao quan ti~n v6n cua
c6ng ty.
+ Chju trach nhi~m tru6'c phap lu~t v~ vi~c th\Ic hi~n theo nguyen tAc h~n
che ke toan tai chinh va che d9 chinh sach nha nu6'c.
- B9i CO' gi6'i:
+ G6m 29 nguai, trong d6 c6 01 d9i tru&ng va duqc chia lam nhi~u t6.
+ Nhi~m V\1, chfrc nang: quan ly di~u hanh toan b9 phuang ti~n may m6c
thiet hi cua c6ng ty. Sua chua cac may m6c thiet hi hong va lam c6ng tac bao quan,
bao du5ng, sua chua thuang xuyen.
- T6 tr~m tr{>n.
+ G6m 04 nguai, trong d6 c6 0 1 t6 tru&ng.
+ Nhi~m vv, chfrc nang: san xucit betong, nh\fa n6ng t~i phan xu&ng,
cung clip, v~ chuy~n be tong, nh\fa den dja di~m c6ng trinh thi c6ng xay d\fng, bao
quan tr~m va lam c6ng tac sua chua tr~m.
- T6 6t6 va may cong trinh.
+ G6m 21 nguai.
+ Nhi~m V\J, chfrc nang: lfry may tf\IC san xufrt tiep thi cong cac cong
trinh theo l~nh di~u d9ng phvc V\1 cho kinh doanh, bao qulin giu gin may va chju trach
nhi~m theo quy dinh giao nh~ may.
- T6 go han va ti~n: g6m 04 nguai.
Nhi~m V\1: chu yeu la cong tac sua chua, han cAt P\1 tung v~t li~u xay lAp
d~t, sua chua cho may m6c thiet hi cong tac nh~m ho~t d9ng binh thuang.
- B9i cfru: g6m 15 nguai. Trong d6 01 d9i tru&ng va 01 d9i ph6, duqc chia
lam 03 t6.
Nhi~m vv: tf\IC tiep thi cong xay d\fllg cfru va c6ng cac lo~i theo S\I di~u
d9ng cua d9i.
- B9i duang: g6m 12 nguai. Trong d6: c6 01 d9i tru&ng va 01 d9i ph6, duqc
chia lam 03 t6.
Nhi~m V1,l: tr\fC tiep thi cong xay d\fng V~ duang cac lo~i theo S\f di~u
d9ng cua d9i.
VI)- TO CHUC B<) MAY KE TOAN.
B9 may ke toan: Hinh thfrc tf> chfrc b9 may ke toan cua cong ty ~p trung theo
phong.
a!-Ca cciu t6 chfrc b9 may ke toan.
SVTT: NGUYEN TH! NHJ. T GIANG
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