Tải bản đầy đủ (.doc) (70 trang)

Hoàn thiện kế toán nguyên vật liệu tại Công Ty Cổ Phần công nghệ xây dựng BHI

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (321.78 KB, 70 trang )

 
MỤC LỤC
 !"#$%&'()*+
 
DANH MỤC CÁC TỪ VIẾT TẮT
 
 
 
 
 !"#$%&
 !"#
' ()*+
,, ,-.*/*
 $&!
0 *123
 456
 7!8
 2$9*
 !"#$%&'()*+
 
DANH MỤC SƠ ĐỒ BẢNG BIỂU
 !"#$%&'()*+
 
LỜI MỞ ĐẦU
.&*:*/*;6<=*>(?@*$7AB
4C-.B3DE$*F<1GH37A.I%2+
JD-(F*C-.BK58L3"$-5
*%M.*#&;$N*58*<$N*
%&*C&$N*(F*FK81F%&*C-C3A+.
B@*1:*1C-.B..(O***$L$/6P&5
32DE$.(O*KBQ+1C-.BRS-%&


*CC!$N**T*12*3<5!39L5!5-.47!
"#$%&D4K
B3(?EL<N*-$&-C!(?=.U*=*@<
;5.U*DN*-$&-*9*V5F7AH+
D%&*CK*12338(?*W.U*3F#.&*
C7!"#$%&GH3.&*N*XY;N**"6
%A*Z<%&L1$C*123<!H!&*@*$C
O0&7!"#$%&!([*F$5!7!"#$%&
D%&*CK
2@(?;5.U*D*12381F7!"#
$%&D%&*C.&*O*A2C+N*XY;
N**"6%A*ZP>761&*@E1E\&,'-
./0'-'12132-4+*&56E
*Q]()*
CHƯƠNG 1: ĐẶC ĐIỂM VÀ TỔ CHỨC QUẢN LÝ NGUYÊN VẬT LIỆU
TẠI CÔNG TY CỔ PHẦN CÔNG NGHỆ XÂY DỰNG BHI
CHƯƠNG 2: THỰC TRẠNG KẾ TOÁN NGUYÊN VẬT LIỆU TẠI CÔNG
TY CỔ PHẦN CÔNG NGHỆ XÂY DỰNG BHI
CHƯƠNG 3: HOÀN THIỆN KẾ TOÁN NGUYÊN VẬT LIỆU TẠI CÔNG
TY CỔ PHẦN CÔNG NGHỆ XÂY DỰNG BHI
78. !"#$%&'()*+
^
 
(?7A_H!&214D61$&-N*
17A(F*%`24DN*-&<+7aY()* *>*=C&
PLB&H1(?8)K<%&.41$
*R&$bH1R*D5<$L $S
7L<$&*(?7A_H!&DN*-&(F*%`A2CBH
1DP(?&):K
94'+,:;<

78. !"#$%&'()*+
c
 
CHƯƠNG I
ĐẶC ĐIỂM VÀ TỔ CHỨC QUẢN LÝ NGUYÊN VẬT LIỆU
TẠI CÔNG TY CỔ PHẦN CÔNG NGHỆ XÂY DỰNG BHI
^K^K Đặc điểm Nguyên vật liệu tại Công ty cổ phần Công nghệ Xây dựng BHI
=>=>=>+0'/0'-
N*XC;N**6%A*Z3N*3dCG1*
N*N$<&+*.&*3V1A"6%A*)H!%&L03
8.#5.U*K.&*-8#*-N*.4
"6%A*0(O*W.U*&#TefghijgX**-.
N*.4K07k%l*H&*QE3&+$-1F-/*
$-KB5!391X@+&-"-181FT*
3&+0<%&LN*>C63&+0(7
/@1&%*$<1.RD081F5-.4N*
3dCG</@1&;5!39%&*C0H&*Q
h*12308(?*3&*D.&*%&
*C3dCG1*N*<3)7[12##ABD
7!CK
81F%&*C3dCG<0H&*Qc3&+
m23"6%A*37!C.&**N**CH
(?7k%l*.&*)1"6%A*B+&7!C(+*lN*
.4<N*.4"6%A*(N<$n
m2$#3:*HC2DN*.4"6%A*)1
"6%A*7!"#&G*&B(1&o&N*.4
"6%A*K
h*123Cl0:*3&+123*1&5-.4
7!"#<$N*#ABD7!CK23Cl(?7k
%l*B3/*5!17k%l*123o/*#3(?*

78. !"#$%&'()*+
]
 
anD7!CBCl1l&N*-5!39<
N*<H&*L7!CK
h33123ClL-%l**#C3(?*Cl1l
-L<H<n.&*N*<12B*L
hYlp*3:*3&+12(<7!C%p*B<
7k:-3&+-LH<C()*12!<N*l%l*l
Cl1l&5-.47!"#<N*n
hY33-3&+1233&+..&*5-.4N*3dCG(
N<$1l&GC3Q.&*5-.4397!8K
=>=> >!?@AB)/0'-
&N*7k%l*.&*3V1A3dCG1*N*<%l0
(?7k%l*()*8E<I3&+03+*QED*3&+$-<
 
*123N*QN<NC1N4<
=*(?7k%l*1&:*l$-P&;1E$a2
%-&E3FC*Q$PCP.qNr<$
C!5*<$;p1&;D$-*
Yl$$s*QH!3E<$L<.E*<*&/*<$P&n
:=>CAB)D7E?12312-4+*&5
 =F G=HID76 =F G HID7@6
^
N
!3E
c
NC
L
] N42 .E*

t PCP.qNr ,&/*
f C!5* P&
e ;
=>=>J>'/0'-'12312-K+*
&5
78. !"#$%&'()*+
t
 
+N*XC;N**6%A*Z1*-0(?
P&*-A<.&*O$uN**CL<+L*-D12
3.&*3V1A"6%A*)H!(O*LH*$-3F1P&"
(F*/*%&;"6%A***/*K0DN*$
1E(?2C$&(*LO*3($&*d<&G01E$N*
(?2C$&12Bv*FN*.4Cl1l&5-.4
N*3dCG*K &12*-0P&*-A7J*=C&$&-
LBP&%w-;D-C#*-.0
1&1*-.0"#%p*&N*<TLC!-=*C0
.&**-7!CK
h*-*1232C$&
N*D2C$&0%&*&q.&*(F&G2C
$T(F*&r<pT*3&+0pT*)0*-
02C$&(?*2$-K
F02C$&(?T.&*(F
81F0LL),,<$L*A02C$&
3*-*.L)q$N*H&*Q,,r
F02C$&(?T(F*&
:*123(?2C$T(F*&D3:*7!
C#3(?*&.&*(F$N*L#3(?*$b($
3A<?C$<5Pn$L*-.2C$&3*-&-H&
*Q!2C$1,,D02C$K

81F-CC-735F5-.40(
C12B<H8%x<nN*+&-C1&3NC
7!"#*qecyr$N*1&*-02C$&K
h*-0"#$&
N**-A"#$&0P&C()*C-CH456*
5E<$"#$&D$&32CC"#$&(*_*783(?*"#
78. !"#$%&'()*+
f
 
$&$N**)*-1E1*&&$&-0K&-
08-*)*-"#$&P&C()*C-CH456*5E
B&c1*7XK
,-A"#$&(?"-Ho*N*@
,-( 83(?*
0"#z0"#")*-
$& $&
.&*L
,-0Q;-*m*-02C.&*-*
)*-z
83()*0Qm783(?*02C
&N*7k%l*$&--1*-123"#$&P&
C()*C-CH456*5E(?+&-()*8)*!1
*U11*-123"#$&(?1*7X1&8-*K
1.2. Đặc điểm luân chuyển Nguyên vật liệu của Công ty cổ phần Công
nghệ Xây dựng BHI
=> >=>1#;LM,/0'-"123
12-K+*&5
*123DN*(?4D%&%&*C
*&<*&.LR(?4TE*Q$-(A7!
"#<*&*N*H<n

h81F-0*&<N*3N%.485G
.J1F-N**#C0o!H!&0(?*@*$C
OCl1l8&N*-N*"6%A*N*.4<G$-1$9
$?CQ**@*%+R*=C&N* (?+%&
7AH*1E*-!(O*L"(F*/*H#(O*(K
78. !"#$%&'()*+
e
 
h0*&*N*H81F780N*
*&*N*H14!#1123N1-)1
*&*N*HL5!$&)<#3(?*8)n
h04%&*LC18<3%&3$+N*<1*LC
18DXN*<3%&3$D3*LCHo*E17!8
<$*LCHo*0K
h0LB4%&$!/*7k%l*BX
n
=> > >1#;LBN*@O-).,OPOPQ'L?
/0'-E?12
YR*$a212( .&*1"6%A*$&*
HH><7k%l*12(7&&L5!K
N*"6%A*8*$&*3FB2C$12(<D
B@-12(7k%l*7k%l*$N*<:*12(L*-
H*3F.&*()*3<B+.D%&D1/**-$
12(K
&#D%&*C3%&*C&+*.&*3V
1A3dCG1*N*<0*@*(O*L783(?*3F<*-.&<
5-.436B01&7!C01&(?
B.ACF$&@A*0+N*.43dCG1*
N*LK8*$&*HH>2C$0(?"6%A*++N*
.4K5!3902C{"#{Q(?AH[61$

&-N*.4<$&-N*.4(O*"H-&-&$&-3CR*
$&-X*?CB+&-1*7X$COK
81F783&+0$(?*@*N*$N*2C$&
(?7k%l*3N&N*.4(N<$n
1.3. Tổ chức quản lý nguyên vật liệu của Công ty cổ phần Công ty cổ
phần Công nghệ Xây dựng BHI
78. !"#$%&'()*+
y
 
=>J>=>"'-E?+OPA"2R:0SD7
'12
(=*>H03AB#*-
7!C.&*%&*C3dCG1*N*N$<L(O*
efghijg*-N*.4K &1215!39037@
5.U*5F#3(?*N*.4<*-N*.415
H+D%&*CK15!390;(?G
.J.&*#!-N*&+T<7k%l*<H!&5!<HnB
!H!&17k%l*0(?8(o+#CC7!"#7!
C<*!@&12(K
B3(?ELN*-$&-L1.R7@5.U*<
N*-$&--*-17k%l*0?C39$N*<$
3>*C$&-+&-1(.-H-&-&5!.<*=C5!.
5!391E&+*7!"#$%&DN*-
5!K
!CD*"6%A*3-N*.4<+*lN*.4
L5N3F<$#C@+C18[)N*<#!-E$
$-(6N*<0<-LHnEC!%B12C$
+N*.4K.&*5-.47!"#N*<N*.4E-
*H[-8*&+!39<A<O$2<n%&L$L
LB $S+H[:*-*H*&K|;(?G.

33+*!B+T:*8$-5K &L
N*-5!39*12331lD#!--6HC2
.&*.&*N*35N*-<"6%A*@<7k
%l*<$B$KKK*123K
h81F$6
N*>3AU1$9$1FE8-*@*12(6
E3:*8-3F>L1F.(O*11FN*o
X*Q*@*ClCl&N*-N*<-6<HC2
78. !"#$%&'()*+
i
 
(?*& 0L 5!391E$83(?*<
#3(?*<5-<D*3&+<*-!1-E$&!$9$1FH
*@*12(B*&*<O+*#C<C()*12
B<(FC12B<H8%xnKC2L 
*@*123=*<O*Cp?C1F$&+7!"#D
N*K
h .&*$6%A.:
N*>"-()*8?C391E;%A.:B!H!&&
5-.4N*3dCG(?X<.(O*?C*Q*12(HQ
U*5-E<5-36!([*FCH!&5!<*!#3(?*
*6@&+5-.4N*N*.4*6+K
h81F17k%l*12(
&-;C!-*bC;D<"-783(?*12("#
%p*1E$83(?*1*-.<%A.)7[@&CR*
{$&-"6%A*.(FLB-*-"P"b17k%l*12(
=*1$3>*CK7k%l*12(;(?7k%l*?C39
 #&-<$$1C-7-*+&<7k%l*$12
3<2%l*C3<nN*5$P([*$B 81F
--61-N*K

(1215!3912(T$6<H!&5!<%A.:<7k%l*
E.#5.U*<-5!39;C!GH56B!H!&
&N*&+*7!"#$%&L5!K
=>J> >D'-/@E?.D7"12 3123
12-K+*&5
&-0;(?5!39-$&U<"#C-TG
BD123<T;5!39123<T@/*D$&-12
78. !"#$%&'()*+
}
 
3.&*-%&*C3dCG1*N*;A-1l
7
mY!-<*bC$CO-*C1lC-7F0T
<12B<H!&5!<"#$&<Q$&*123K$B.4
4A$&+12C$&1E783(?*<#3(?*<$B
%-*`><D*3&+<*-!nBCl1lL*1$CO&
5-.4N*"63dCN*.4<!H!&#3(?*N*.4<Cp?C
< %-&+.&*5-.4N*3dCGK
m~C%l*C()*C-C+&-*123Cp?C<#
5-T$632C@*T<36B@*T<X@@*T<
$&!7X7-$&-Cp?C1F$&-*Q$&-C%l*+N*
B*bC*#CN*"-B2C?CC1*-
7!CK
m(O*"2C2$&-F#B*@1-C
%l*+&E$23?&N*-3>+&<&)5(F
.&*15!39.(O*<n
m(O*"P&%w<$B.1#CH!&5!<%A
.:17k%l**123< 17k%l*3>*C#&-12(K
k3912(T<@U*<$bC#K
mN**T*US$@T-)1<-N*$-&+

*L5!)B!E"#1FH3>+&N*.&*1
5!397k%l*0-8(K
=>J>J>%T'ULPAR:0SE?12 312
312-K+*&5
N*XC;N*XC;N**6%A*ZLH-
5!398*#<*U•<3>+&€*(-CR*HL.4
1/*3AB!H!&&7AQ+1C-.BDN*.&*E
78. !"#$%&'()*+
^j
 
$.(O*+.K4@X@H-5!392C.*>
(?-C%l*[N*o!H!&5!&+*8<#!+&
$88*#-HC2.&*N*L85$/*
$<GJ1F<I.?B&N*1K
;V=>1;WLE?121312-K+*&5
Nhim v ca cc b phn trong công ty
1EXA'VR:"X'')23*(O+%
&N*<L5E3F#<A_+&<E.AC
-CR*H< $92-?CQ*$1F$-
*<$9-3&+C<<-3&+H-&-&%&#C%(F(3
1 .(FC-C32.&*U1#ED%&*CK
78. !"#$%&'()*+
^^
CHỦ TỊCH HỘI ĐỒNG QUẢN TRỊ
KIÊM GIÁM ĐỐC CÔNG TY
Phó giám đốc
kỹ thuật
Phó giámđốc
kinh doanh
Phòng

kỹ thuật vật tư
Phòng
kinh doanh
Phòng
hành chính
Phòng
kế toán
Đội thi công
nhôm
Đội thi công
xây dựng Kho
Các cửa
hàng
 
 )#H%(F*Q-CL*-8<CR*$&-<CR*$
%&X*?C<CR*$a212(1CR*
Y')@"/.'*?3*(O.AC*-7-
-&+*$%&DN*<L5E57dC"C
67A.&*CR*$%&<3*(O .AC!
H!&1%&78DN*E.•I.?,-8.&*15!39<E
$%&&15!K,-81d*<YL*-8
$%&LB,-8EN*1[•X@1
"6%A*3(?$%&D-)1<C-.B$-*<"6
%A*+*3(F5!*H-7!C1-%1l$-*Q*H
15!
Y')@".Z_+&AUHC-CB
6*&7#7k%l*H<-L1$*123•
_+&*!5:*$L$/<Hd1E$a2**•*@
H-L<!$a2<N**$N**T*6*&#
3(?*1+*-7!C• .(F,-81E$B

.$a2B!H!&&8$&+7!"#•!H!&7!C
$(.N*.43dCG=*5-<=*1#3(?*8
[.'*? L@/*(&,-8
15!39-3V1A6%A*3(?C-.B$%&DN*
.&*T**&+•("6%A*$&+;(1A32C
-%A-;(•D.432C$&+$%&DN*.&*T*
-*T*591T*/•8*$X*?C44A-N*
17!"#$%&DN*1-N*-$-(?C6N*
P&5•9-1/H!1*C1lP&5D
C-C321DN*BA-N*1(?C6N*1P&
7AD5ED,-8• .(F,-81.(FC-C
321E1A-1l.•
78. !"#$%&'()*+
^c
 
[.Z/#: (&,-85!39-3V1A
7
hN*-5!391*-7-$a2<#3(?*•
hN*-5!392(<H
hN*-7&-"b<32C<.4%$$a2<$H!1J
N*$B#3(?*N*
 $B.<P&%w<N81(*=C,-
81E3V1A5!39<7k%l*C()*<-L<
D.4.&*132C$&+12(<HCl1lN*-12
1H!&.4.&*&N*K
hY8?Cp*-CR*H*C1l<)1.A.&*N*
-X@-3FC&+&<HQ%(x**C1l&N*6
[.,' 0CR**C1l$&-L@/*
(&,-81A-*C1l$&-KL
1l5!39X@H-$&-<*bC&H-7X7-<78

31E$<"k392C*#C-N*"-$C
O&H-5!39<!H!&&+*DN*<-C@*;<
1lN*G.1A=*-5DC-C32
K
02CH-&-&<H-&-&P&5
D(FC!-.*A$5!&+*DN*n
A-1l$-$0>+&;K
B+(?$5!&#.&*&+*5!39€*(.&*
7!"#N*"6%A*<N*>X@5!391C6N*<C6
.&*HC2$&-Cp?C1FX@5!39*DN*K
0N%.485$/*$*:-CR*H-HC2€*
(--6.&*N*BI.?1*=Cx3`*!5N*
1-*U15!#
78. !"#$%&'()*+
^]
 
=>J>\>%T'UPA.E?12 312312
-K+*&5
X@5!391C6N*<C6.&*HC2$&-.#
Cp?C1FX@5!39*DN*KL3C()*@5!39
.AK'G%p3%&*C$%&.&*3V1A3dCG<78
3(?**C1l%M.E11F5N3F(*)#X@D
CR*$&-3+.#*U•K &X@&+*-$&
UCR*>!H!&A8@/*1lD4<*
#CN*$L*<$CO<;D<"-<.?*=Cd
3A&1.5D*-8K
;V >LPA.'2
(?-E?[."PAR:0S'1213
12-K+*&5
‚Kế toán trưởng3*(O@*;HC2$&-<L5E

32C1EN<*C1l$&-K
78. !"#$%&'()*+
Kế toán
trưởng
&-
X*?C
&-
&-
D$&D5a
^t
 
hL9$Ho*1/H!1F,-8N*1E1B%l*<
B</*3()*<$P([*<$W32*(O3$&-<D$&<
D5a•
h|;-HC235.&*N**#C;D<$C
O335N*1$&-1*-7-D&-
.([*
h .AC.(F,-8N*1E-N*1
C+1 15E+D&-.([*K
hA-5DC-C321E$&-<.&*)
1$&-•
hX@EH-$&-P&5D02&-1
Cp?C1F&+*DN*
h02CH-&-&
* Kế toán tổng hợp: 0*(OL1l(F*%`1$B.
1E*C1l$&-<2C1E#!-783$&-<+&-1&
7XX*?C<2C?C132CHB`$&-<H-&-&5&-<
GE5!39N*1DCR*$&-$$&-.([*
1d*
 hB.-33()*<H!$7!3(?*<*N*<)

*-7!C
h!391+@*1&-+@*P&T*8(?*
 hN*5N*-X*?C<C-:*B$N*Cp?C<
P&%w132C@*T/**!<:7!8<7k:1
7k:7!8.&*C+1(?*&
 h0(.:1H!&5!3$&-
78. !"#$%&'()*+
^f
 
* Kế toán thanh toán: L *bC1+&--3&+
18Ho*E(EG<E*k*6*<E1<&-1F
*(O<
h02C@*T<A1$B%@*TK
 h2C21P&%w-7833544E*k*6
*DN*K
hA1&#-Dl<Q7)<*#O35*6*K
hA1&-5*6*BE&*
#C<C
hA1&#-Dl<Q7)<*#O35*6*K
* Thủ Quỹ: L1lEG151F*6*<
P&%w78EL+*6*&G*k1&*6*.=ET
*6*<7L*bC1&7X5a<Q*O32CH-&-&8*B
*7X
hA1EGP&@*T<%&CR*C-
P&5
* Thủ Kho: L1l5!39<$B$<#CC--3&+12(<
H.N*.(O*&G2C1&$&K
78. !"#$%&'()*+
^e
 

CHƯƠNG 2:
THỰC TRẠNG KẾ TOÁN NGUYÊN VẬT LIỆU TẠI
CÔNG TY CỔ PHẦN CÔNG NGHỆ XÂY DỰNG BHI
2.1. Kế toán chi tiết nguyên vật liệu tại Công ty cổ phần Công nghệ Xây
dựng BHI
>=>=>1L].''D7/,R"M0#UL]
N*-$&-*123+N*3$67@
5.U*<%&#*123.&*%&*C3dCGL.#
ED*3&+<(?7k%l*E<3l<-*C1l2C"#0
.&*-*%M.(O*"%&L$&-0;C!(?
AP&T*$&<T*3&+<T*L12(1(?Q*
O[$&1CR*$&-.p*)7[@*TK
@*  T  7k  %l*  P&      @*  T  $  &-  5    H  
^fƒcjjeƒ{*cjƒj]ƒcjje1E$&-%&*CD
.([*4-@*T$&-N*7k%l*.&*+
&-0*Q
h L),,
h Y2C$&qj^{r
h Y"#$&$12BHqjc{r
h H!$B$12(qj]{r
h !*C6HX0qjy{r
hn
-@*T35$-p1&#<GB&+
*7!"#$%&DN*BI.?&N*-+&-
0K
<C()*C-C$&-0(?-C%l*.&*N*
3C()*C-C*„7&*7&*<N*-$&-(?I.?H[C;
78. !"#$%&'()*+
^y
 

E$&--+%&L1+&-%M.L*1
3?<H!#1`*8*1F1+&-DN*K
-.436B@*T(?A(7
;V >="M'B.D7E?12^ML.S

,**
,8-*
8<$B.
h/@1&-@*T*8qL)H-*<L),,nr
D$&L 32CC2C$&</@1&CE*"#12
(D$&32CC"#$&KTC2C$&<"#$&$&-$&*
1&„$&KTL)H-*<L),,<C2C<"#$&n
78. !"#$%&'()*+
@*T$&-1E
0
2$9GHq2
$9*<2$9
Er
2$9*
X0
X-^fc
!*6878C-7
-&-&
!*X*
?C
0
^i
 
$&-*1&7X2$9*1T2$9*B32C7X-
^fc\*123…K

T-L),,1-@*T$-$&-32C7X
]]^\C!.!*(OH-…132CH!*X*?C]]^\C!.!*(OH-…K
&-32C7X^fc\*123…<8-*T7X
^fc$&-32CH!*X*?C2C{#{Q$&12318
1F7X-^fcK
$&!7k%l*.&*+&-0
^fc\*123…
$&!%p*BC!-780L144/**!-
3&+0P&*-AK
^fc(?[$&!#CcB$&-P&T*3&+
0<H&*Q
^fc^{0
^fcc{0Cl
^fc]{3
^fct{Ylp*
^fcf{231H"6%A*)H!
^fci{23$-
^f^\0*(O*…
Y!-*-.0%&*C>(*(1E2C
$&K
]]^\C!.!*(OH-…
Y!-5&-*:%&*C1F*(OH-K
*&.<.&*1+&-0%&*C7k%l*E
$&!$-(^^^<^^c<^^]<^t^<ccc<ec^<ecy<
e]c<et^<etcK
Y()*C-C+&-
N*XC;N**6%A*Z<$&-X*?C0
P&C()*C-C$$(O*"1,,P&C()*
C-C$#.TKoC!-(O*"<3l1L8*4
78. !"#$%&'()*+

^}
 
42C{#{Q$&12(.7X$&-K63C()*C-C+
&-?C81F%&*C&+*.&*3V1A3dCG1*
N*
-5-7)Q$&-X*?C0P&C()*C-C$$
(O*"1,,P&C()*C-C$#.T
;V > D7^#;..?'#$
4/,__^#;.W"]
78. !"#$%&'()*+
cj
 
^^^<^^c<]]^KK ^fc ec^
0*&1E2C$& "#07"7C1*#C 
^]] ec]<ecy<et^<etc
†(?$#.T #0C6HX3;%p*&
Y<<0 
^f^
0*(O* 0
E ^ft
#0A<*&*N*
]]]c<]]]]
2C$<<D0 e]c
2C
#0(?*H-
t^^
0(?2 ccc
,LC18
#0*LC183%&
^ft ]]iy

0A&G*&*N* 7k:3F
Y3Q
y^^ i^^
0 0
y^^
0(?HG*&GC3
QT39 cc]<cci
ec^<ecc<ecy ,LC181&N*3$1;($-
07k%l*$N*2C$&
^]i^
]]i^ 0O"k39
0TO"k39 t^c
t^c
-*-0/* -*-*!0
78. !"#$%&'()*+
c^
 
>=> >E@.D/0'-'12cổ phần Công nghệ
Xây dựng BHI
YR*$&+12(/@1&447k%l*0B3$
&+*@*1%A.:0.&*$u-?C39<%A.$&+
*@*12(<CR*12($!&.(O*1E*-!<#3(?*B
"-*#C32CH!*%A&-12(1*kF,-8N*
BC%<$(?C%CR*$&+12("+@*E
12[CR*$&-17L12(K
12((?H<H3N*1HH-38-
*@*12(S2C-1E*-!<#3(?*<783(?*<D*3&+<
n1-E$&!C-7$-.&*5H-K$1H-
(?S2<-HCR*$&+12((?*&1l*
L),,1ECR*$&-B3/@*7XK

P&5#!-123$1E6N*.4EC!
3Dl$B*1ED*3&+<783(?*<#3(?*<5-n$
5!$B*(?*1&HH!$B*12(K
81F:*0+;D$&&2C$&<C-
T<*3123 $2C$&&G$N*=*5-
C#D*123L4D$&H-&&H12(HB*!
5K
-HDCR*$&+12((?*&1l*@*/@
1&L)D*(OH-<HH!$B*12(1783(?*A
2CB1C2C$&<C2C$&(?32C]3L;D
:$D*(O*&*<D$&<&-.([*1*(O32CC
q(O*3*(OCl *@*DN*rK
h 0^0(+CR*$&+12(
h 0c,&&D$&B*1&„$&
h 0],&&*(O*&*B3)7[&-
78. !"#$%&'()*+
cc

×