báo cáo thực tập tốt nghiệp kế toán nguyên vật liệu công cụ dụng cụ tại công ty cổ phần xây dựng giao thông tiền giang
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (2.3 MB, 101 trang )
"
"
"
'
,.
,:.>
"
"
BONONGNGHffiPVAPHATTRffiNNONGTHON
.
TRUONG CAO DANG NONG NGHI¢ P NAM BQ
KHOA T AI CHiNH -
KE TOAN
"
"
BAOCAO
THlJC TAP T6T NGHIEP
•
•
•
NGANH: H~CH TOANKHOA :10
LOP
:10K3A
KE TOAN
CHUYENDE:
KE TOAN NGUYEN VAT LIEU
.
.
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
A
A
A
'
'
.
A?
A
A
BO NONG NGHIEP VA PHA T TRIEN NONG THON
0
TRUONG CAO DANG NONG NGHitP NAM BO
KHOA TAI CHINH- KE TOAN
BAocAo
THu'C TAP TOT NGHIEP
•
•
•
NGANH: H~CH TOAN- KE TOAN
KHOA :10
LOP
:10K3A
CHUYENDE:
KE TOAN NGUYEN VAT LIEU
.
.
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
f
~.-----------~~------------------~--------------------~
NHAN XET CUA Cd QUAN THUC TAP:
............. JI:!h .... &.t~t~ ...J?f.. .l!f.lf...... 0;;_ .... ri.....\:0. ... !.~.... ~tl..~
[?.rlh·( ......CM ... .o/.t91? ~:>.J.nc;... .IJ.f .~f: ....iv.(l.m ... M ... .!.?.lrP.~....'(ci/.... ~Afi:d ..
r~ ..•• . CP.If/21••.••. ~ •••• .neb ...........~'~ J!J_ •••••••••• ..,.,....r.,... H.tUJ .. ·;:J_:-t>n:;· •• ~·~:r ,.
/f1; I;~.-J K lc,{l
;;
e! ,/"'
ll, •
"flcJ
•••.
... Thdc ... 1lp ...... Ji.f. ....l:t.q.~fA..;:_: ... .I/f?n~.,_. ..t:f:..~~ .. 1~····lh\~'!(...J!//J. ... f!J
. . , ~t
~I -~~,
"'
~~"'"
.... Qfi. h<'r!:'...... o:o......(!; ....... :1:tb. r:tl1.......... .... .l?t~.~ n.c;:. hc'!l. ..... l!f< .tt .... Y.i
.......
st. --r---.-T
r.' .--;
.. I. b. tP(.. ~....Cf1-,_.j:9.rt!l:: .;;Ef~ ".nf;;.;;.: ..
Ci.J!.F.P..t;. .... .r!..hr~'.;.... )rf. ..... .q_ .. .~~h ..,.
.... .k(/. {!;I;. ..... hfJJJ. .. :../If.... ~ .. .!.flfl71 .. P~~.....Ar.IA!.... n[!.)/(}, ..... r:J~;; .. Q1
r.
..1
"("
...1 1
c;
"'
r ••••••
~~
I,:::-
d
·'·Y fljjtA_ .... ~:!.. .
AI:
j\.
7
!.~ f\ I
. .'.W... -::f
~d.
G
"
...... !'If .. ;:.;J:.:-· AllhJ...u 7
...... n~.......~ ...... lf.......tl.1!'1 ...'.. q.&~.... ~.(l.~~n ... /.i:1: ... L~: ..... ~ ...... .'.
..........................,. ._,_..............................................................r·············
.
-:..--: ')
<(('
.,.-h ~ 1;
........... . !. ·"' 9.tf .... I~~ .... mv...... lA)'c:..... /'1;, ~· .&r.1.c.. ~.... ..
'!.~ .... .
1
....tJ.~J. .. 'fm ....... !~1' .... .ft,. dJ. ........ ....... . • •(J.llj .. .ly .............................. .
61':1.
ft
d.1 ......
1
············································································································
············································································································
············································································································
············································································································
············································································································
············································································································
············································································································
A
?
/
?
A
NH~ XET CUA GIANG VIEN:
. .'-. . ./i..J... ~~••••tk. . ~.~~. .~•==·•••ou
··=··~;····-r·~···:·~·····J.
·'······-:y""fd;···
-~················~·········a········/········
,L... ..v..;....
/.0. ....-:f... (r.~J:c.... .
,
/
.
.......r.Jf..a ........ ..........
t:.:?v.:t.....
:::::::~L~t.;1if!i~&?.r;:pr:;;!J5:;.~:;;2:f
~a}(] .. A.-<-£ .. 1:1.~.Lo/-· ~ . .dr.:. . ........... ... -~· ... .
~
-jll1 '1£;
=f·· . ./~ ./- qk......d4./!.j...~0.f,d1.:.
~
;=·······~~-T·~--~.: ..... """1.......)" ..............~...:... "..~.....
::R..
t£.s:z . . . .
......... ·")11!:·
.. . . . .
v
1\
. . . ;?r~--~--~t,i:J. /~---~./~ . J!_f-.2..~ ....... .
~-"~...b..t.kl!:t... ;..k..~f>... .Cd;,...,............................
..................
-=·····lr
________.
·······························~···············L···········(5····
······;;;·(·············
:2. . . . . . . . . . . . . h.-;.7/:.. ~ ....
...
······························r;tf/.(~£.........
/
.
/J
.................................................. .,.~ ················ ····································
·················································· ··························································
·································· ··········································································
··············································································································
··············································································································
··············································································································
I
Ditlm:
'--
·;>
VI &~
D wm b~ ch- ..... ./.c......'(.......... .
an!l u:
·
.
'
?
~
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'
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
?
,
"
~
,..,
,
"
Chudng I : CO SO LY LU~N VE KE TOAN NGUYEN
,...
V~ T LI~U, CONG Cl), Dl)NG Cl)
,...
,...
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
tri sii' dl;lng ban dftu nhu: Sclt Vl;ln, g6 Vl;ln, gqch ng6i vo...
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'
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<$p, thuong
m~i, ngan hang, c6 t6ng h
doanh nghi<$p ap dl,lng phuong phap ke khai dinh ky: Doanh nghi<$p nho mua si, ban
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
Chung til g6c :
SVTT: NGUYEN TH! NHJ.T GIANG
The kho
( s6 kho)
TRANG
5
Bao Cao Thl;t'c t~p
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
6
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"
SVTT: NGUYEN TH! NHJ-T GIANG
TRANG
7
Bao Cao Thlfc t~p
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
+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
SVTT: NGUYEN TH! NH.J,. T GIANG
TRANG
8
Bao Cao Thvc t~p
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<$u thiSu h1;tt con l~i sau khi tru di ph~n b6i thu'ong v~t
chfit duqc tinh vao gia v6n ban hang, ke' toan ghi :
N
C6 TK 152
+Truong h
N
+ Khi co quye't dinh xU' ly, din cu vao quye't dinh ke' toan ghi :
Nq TK ( cac TK lien quan)
C6 TK 138(1381)
V~t li<$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<$p thl kS toan ghi:
Nq TK 002 "v~t tu' hang h6a giu h<), nh~n gia cong h9 "
( TK ngoai bang can d6i kS toan)
Ill) KE TOAN DU PRONG GIAM GIA HANG TON KHO:
KS toan dv phong gian gia hang t6n kho sii' d1;tng TK 159 " Dv
phong giamgia hang t6n kho"
SVTT: NGUYEN TH! NHJ. T GIANG
TRANG
9
Bao Cao Thtfc
t~p
GVHD:NGUYEN THANH DAN
NGUYEN HUU LUYEN
Ke't ca'u cua TK nay nhu sau;
•!• Ben nq : Khoan dlf giam gia 1duqc hoan nh~p.
•!• Ben c6 : Khoan dlf phong giam gia duqc nh~p.
•!• Du co : Khoan dlf phong giam gia hi<$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
TRANG
10
Bao Cao Th1,l'c
t~p
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
SVTT: NGUYEN TH[ NHJ. T GIANG
TRANG
11
Bao Cao Thl,l'c t~ p
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 :
SVTT: NGUYEN TH! NHJ. T GIANG
TRANG
12
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
TRANG
14
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
TRANG
13
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
15
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
TRANG
16
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
TRANG
17
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
18
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
TRANG
19
