Báo cáo thực tập tại công ty cổ phần may 19.PDF

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BO GIAO DUC VA DAO TAO

TRUONG DAI HOC DAN LAP THANG LONG KHOA QUAN

Lf

<i>Don vi thut tap: </i>

CONG TY CO PHAN MAY 19

<i>Sinh vien Chi& hien Mci sink vien </i>

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<i><small>Btio cao Myr tap tdng hop </small></i>

NlYnn xet cent piaci vien chant Btio cat) thttc tap tong hyp:

b.Cto <i> (Pa </i>

<i>11 <small>12-IL </small>V.Cta+ Zaj 2)a. </i>

..j. rn ‘ .. .. Pa

<i><small> LUA </small></i>

.ad4 {i .I. c a , d

nn ,

<i>CA. </i>

<i>IF </i>

<i><small>itC.0 2 </small></i>

<i> ' 5 </i>

<i><small> Lio C .lif </small></i>

<i>'14 -</i>

<i><small>UV </small></i>

(eni

<i> (ac </i>

10th <i>.C.d. .F1 9 </i>

lb

<small>t </small>

Ect i II -Rug 14)Aiir

<i><small>ellii )1); 4 </small> .I; 4 ±114T <small>:All Ida. 1 </small></i>

-14, n,i FivA Cuc; cL im c..u'r., CC ti :a, i

L

eit . .... 12.1:16,1 4;a) )ce, ...,. 'Goal iii- '>Li..A. Ia.; 60-

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<i><small>Ado cao thuc tap tong hqp </small></i>

LCII MO

DAU

Det may dude coi la mot trong nhang nganh trong diem dm nen cOng nghiep Viet Nam tiled 14 day manh cOng nghiep hod, hien dai hod cat ntrec.Nganh det may Viet Nam hien nay dud: coi la nganh san xuat mlii nhon va c6

tiem luc

phtit

tri6n

kha manh. V6i nhiing lei the rieng biet nhu yen dab to khOng len, thai gian thu 116i yen nhanh, thu but nhieu lao dOng va c6 nhieu diet' kien mer Ong thi truong trong va ngoin nu& vol su tham gia cua nhieu thanh phan kinh t6 khac nhau.Tuy vay trong xu the hOi nhap Qu6c td va khu vac, dac biet vei su ra nhap T6 chtic thitang mai the gi6i (WTO), nganh det may Viet Nam dang phai dea mat vol nhieu thach thirc len cling nhu sir canh tranh guy& liet vai cac cuang quric d'gt may nhu: Trung Odic, An DO, IndOnexia, Pakixtan, Han Quec

Cling ty et)? phan May 19 (

tien

than la xi nghiep May do X19) cling dang n6 htc canh tranh tren thi trilling may sei dOng va ngay horn nay sau hon 20 nam xay dung va trueng thanh cOng ty dd xay dung cho minh Ind nen tang dg c6 the to hoa va yang tin twee nhang tiled co va van hOi mgi.D6 lahe thong trang thief bi hien dai, kha nang dam nhiem cac son pham may do cao cap, phuc vu nhu cat' da dang cna thi trubrig trong Nit ngoai nugc .D6 la tap thd clOi ngu nguoi lao dOng doan ket, ky luat, gibi nghe, nang dOng, sang tao...

Vai nhEing kien thdc da tiep thu duct tren giang duang Dai hoc va qua trinh tim higu thuc to cOng tab (wan 19 san xuat,

t6

chile cOng tac ketoan, ding vol su dap <i><small>did </small></i>

tan tinh cha cac thay co khoa Quin 19 vii cac cO chd, anh chi trong phbng Tai chinh - Ke toan cUa cOng ty

c6

phan May 19 em chi b6 sung dugc rat nhieu kien thtic cho hanh trang cua minh trail con duong su nghiep sau nay. Nhang kien thlic thuc tien de da dude em tang kgt trong ban bao cao aux

tap tang hop nay.

Ket

<i><small>cat, </small></i>

not dung chinh Blo can thuc tap tang hop g6m 3 phPin:

I Phan I:

Qua trinh hinh thanh, phat

tri6n va co coin t6

chtic cha cOng ty

c6

phan May 19

<small>O </small>

Phan II:

Thuc trang hoat Ong san xuat kinh doanh cua cOng ty c6 pilaf' May 19

o

Phan III

Nhan xet va ket Man

Do kien thtic thgc to va chuyen nganh cbn it, then gian thus tap dm han ch6 nen ban NM cao nay khOng tranh khOi nhring thieu sot, em rat mong nhan

clinic

su chi don, dOng Op y ki&n Va gidp de cUa cac thay co.

Em xin char' thanh cam on !

Huang 1111 Ye'n — A07361 ³

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<i><small>Boo cdo thyt tap tong hop </small></i>

•

PHAN I: QUA TRINH HINH THANH, PHAT TRIEN VA CO CAU TO CHUC CUA CONG TY Co PHAN MAY 19

<i><small>I.Quri trinh hinh thcinh va ph& &tin: </small></i>

Ten giao dich qu6c te: 19 Garment Joint Stock Company Tut so chinh: 311 during Throng Chinh - Thanh Xuan - Ha Ni Ma s6 thug: 0100385836

S6 dien thoai: 8.531153 — 8.537502 — 2.851404 S6 Fax:8.530154

Ngity 01/04/1983 theo guy& dinh cita Quan Chung Phong KhOng thanh kip Tram may do Phiang KhOng phut vu nOt b6 quan chang Phong KhOng. Thanh lap va boat d6ng trong co ch6 quan lieu bao cap nen Tram gap rat nhieu UM khan nhu: Kinh phi hoat clOng eo hep do ngan sach Quan d()i cap, c6 so trang thiei hi ngheo nan, lac hau,

holm thanh nhiem vu duoc giao va tiing ham khAc phuc khO khan, cal thien tinh hinh san xuat

lieu, bao cap sang co ch6 thi tritang c6 sty quan ly cita nha nude thi ngay 20/05/1991 BO Qu6c Phong quy6t dinh rrang cap Tram may do thanh Xi nghiep May 19 ( tien than cila cOng ty cti phan May 19 hien nay) nhan phuc vu may do quan phuc cho

BAc. Ngoai ra de tang doanh thu xi nghiep con duct phep kinh doanh tat cit mic mat hang may do.

Thuc hien nghi dinh 388 cila Chinh Phil, tit ngay 22/07/1993 Xi nghiep chinh that la doanh nghiep nha flack., thtec hien hach Min d6c lap.

11.46n thang 10/1996 theo quy6t dinh 1619/QD - QP cita B6 QUM Phong, tren co si5

vi khlic cita Quan Chang PhOng KhOng thanh lap cOng ty 247 — BO Qu6c Phong va lay Xi nghiep May 19 lam tru sO chinh, dieu hanh moi host clOng cua cOng ty.

Holing Hai Yen — A07361

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<i><small>Rao carp that hip </small>tong <small>hop </small></i>

tit thang 9/2005 c6

tai

khoan va con drat rieng. Nam 2005 la mit nam day kh6 khan cua cOng ty khi vita tiep tut t6 chic san xuat kinh doanh vita tri6n khai con talc c6 phan hod nhung duo: su gitIp

<i>der </i>

cUa BO to lenh, cac ban nganh va sir n6 lire ciut Man thd can be, clang nhan vien toan cOng ty nen cOng ty xuat sac hoan thanh moi nhiem vu dugc giao.

Cong ty co attic nang san xuat — kinh doanh, xuat nhap khau cdc mat hang ye may mac tren thi twang trong nu& va qu6c t@ nhu clang phuc cac ngiuth Cong An, Hai Quan, Kidm Lam, Vien Kim Sat, d6ng phuc hoc sinh....Chang throng 20 nam yeti rat nhieu Men Ong, thay (16i va vet van khO khan nhung cling ghi nhan sit n6 luc, phan clau won len cria ban giiim d6c cOng ty, cua tap thd doi ngii can 66 cOng nhan vien doim ket, lcY luat, gini nghe.

Tinh hinh tang twang kinh to ciaa cOng ty trong nhfing nam grin day dugc thd hien thong qua mea s6 chi tieu sau

5. Thu nhap binh quan deing 971.000 1.407.000 1.610.000

<i><small>2.C6 ciu to chtic cua cOng ty c69 phein May </small></i>

<i>19: </i>

Cling ty c6 phfin May 19 la <i><small>don vi </small></i>hitch loan kinh to d0c lap nen cOng ty xay dung b6 may quan 1j ggn nhe, khOng thong cheo dap ring yeu eau quan 1Y, dieu hanh.

Huang Hai Yen — A07361

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<i><small>BO° ctio thtrc tap tong hop </small></i>

So do 16 chtic b0 may ding ty c6 phan May 19

D6n thang 10 - 2007

<small> </small>

Hni thing (pan tri

<b><small>41 </small>_IP<small>" </small></b>

Ban kiem soat

<small> </small>

Tting giam doe

<small> </small>

1

<small> </small>

Giam d6c nOi chinh Giam doe san xuat

•

thanh nghiep nghiep nghiep

<i><small>3.Chitc nting, nhi0rn vu cart ctic b0 ph0n trong cling ty </small></i>

* HOi &nig quail tit Nguin thing dau la chn tich HDQT- la ngueti dal dien phap IY cho cOng ty, tham gia kiem tra xet duyet quy& toan tat chinh hang nam, diet' hanh cac cuec hop het (long gnarl tn. Giam sat cOng viec diet' hanh cOng ty cita tong giam d6c va cac can be plan ly<small>. </small>

[Mang Hai Yen — A07361 ⁶

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<i><small>Btio cho thtic tap </small>tong <small>hop </small></i>

<i><small>• </small></i>

thiet hai cho cOng ty trong qua trinh thuc hien

* T6ng girim ddc: + T6 chtic that hien cac guy& dinh cna cOng ty, quan ly va diet' hanh moi hoat dOng san xuat kinh doanh, chiu trach nhiem truec phap 10t ye kelt qua san xuat kinh doanh cua cOng ty.

+ B6 nhiem, mien nhiem cac chew. danh quan ly( trong pham vi quyen han cho phep)

+Quyet dinh lacing, phu cap d6i vei ngudi lao dOng trong cOng ty

dao cOng tac ky thuat, chat Meng san pham.

- Clam deic san xuat :Phu trach hoat Bong san xuat va chiu trach nhiem ve chat lacing san pham cila cOng ty

- Giam d6c nOi chinh :Phu trach cac phong ban not be trong cOng ty va hoat dOng kinh doanh cUa cOngty.

3.2 KhCii phone ban:

* PhOng k6 hoach: Xay dung ke hoach san xuat kinh doanh theo yeu cau cUa ban giam d6c, chi dao va don ddc cac xi nghiep thirc hien k6 hoach de ra.

* PhOng kinh doanh — XNK: Tim ki6m, khai that, me rOng thi truang trong va ngoai ntrec, ky ket cac hop (king kinh te, chiu trach nhiem cOng tac quiing cao giei thieu va tieu thu san pham

* PhOng ky thuat: Xay dung he thCing dinh mile tieu hao nguyen vat lieu, dinh mac

pham cua cOng ty.

* Pheng Tai chinh — K6 loan: T6 eh& [lux hien cOng tac ke roan, quan ly tai chinh cita cOng ty theo the do nha nu& quy dinh, ghi chef), phap anh va cung can thong tin kip thiii ve hoat dOng san xuat kinh doanh cua cOng ty cho ban Giam &lc. Ben canh do can cd vao Ice hoach san xuat kinh doanh trong kY, phong chuan bi lap Ice

cho don vi.

Hoang Hai Yen — A07361

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<i><small>Btio cao that tap tong hyp </small></i>

* Chi nhanh thanh ph6 H6 Chi Minh: Thin: hien cOng hic san xuat va kinh doanh theo chi dao cna cOng ty & phia Bac.

3.3 Khei san xuat ( Cac xi nghiep cat

va

may): Hohn thanh cac nhiem vu san xuat kinh doanh va cac chi fiat duoc giao, phCii hop v6i cOng ty xay dung cac *wing an san xuat cho phi hop Niel don vi theo k8 hoach san xuat hang Liam, (wan ly cOng than vien, vat <small>at, </small>may moc dm xi nghiep minh. Thanh town luting va the the clO khac dung va du cho can b() cOng nhan vien.TO chic ph6i hop voi cOng ty bei during nang cao tay nglie cho can be Ong nhan vien, Chi trach nhiem tar& cOng ty ve chat luting san pham.

* Kho thanh pham: Kim tra se luring cling nhu chat <small>Iticing </small>san phrim hoan thanh nhap kho

<i>4.134c dilm to chic hi" may ki loan ctia ding ty: </i>

4.1 Chic nang, nhiem vu va co can cria phong Ice toan: Nhiim phat huy vai tat cung cap thOng tin dd quan ly kinh te, eti chinh ciut don vi nen tong ty phai

t6

chic cOng talc kg/ toan khoa hoc, hop 1Y, gon nhe.COng ty

t6

chic hach twin theo hinh thtic hach toan the lap.

BO may ke Loan duqc

t6

chic tap trung, toan be ding viec k6 Man duoc thuc hien tap trung tai phong 1(6 toan, cac xi nghiep chi hach town va bao cao s6 lieu ban driu

ve"

phOng ke toan, khOng

t6

chit bO may ke toan rieng.

SO DO <small>TO CHUC BO MAY Kt TOAN </small>

<small>Nhan vien thong ke cac xi nghiep,b0 phan kho </small>

<small>Hoang Hai Yen — A07361 </small>

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<i>Belo coo thuc tap tong hop </i>

<small>• •- </small>

Ke todn truing: CO trach nhiem phan ding ding tac trong pheng, tO' chilc huong din moi nguin chap hanh cac the clO quail 19 kinh te, ke toan do Nha milk ban hanh,

ke torin cua ding ty.

qua hoat d0ng kinh doanh, bar) cao km chuyen Pen te, thuyet minh brio car) tai chinh va cac brio cao khric.Ben canh dO theo &Si tinh hinh tang giam tai sari di dinh, tinh va trich khan hao theo qui dinh.

Ke toan NVL — CCDC. ke Loan chi phi

va

tinh gia thanh: Theo doi tinh hinh nhap, xuat, ton kho NVL — CCDC , tap hop chi phi tinh gia thanh san pham.

Ke torn mua hang va cOng na phai tra, ke toan vein bang Pen: Theo doi tinh hinh nhap mua hang hod va cOng no yen nha cung cap , thing thin quart 19 phan rinh kip

Ke toan tieu thu ki'em ke todn thue: Hach town tinh hinh ban hang va theo doi cac khoan phai thu khach hang. Cu6i thong lap brio cao ban hang, bang tong hop doanh thu kern theo ding no phai thu.Ben canh do tap hop hod don GTGT mua vao, ban ra trong ky de lap to khai thue va theo doi cac khoan phai nap cho ngan srich nha nuts.

Ka' loan tien Mang. thu qu9: Dua vac) bang them cOng cua uric xi nghiep tinh town Pen luang, brio hiem y te, brio hiem xri hOi va cac khoan phai tra cho can be) ding nhan vien, thuc hien thanh town theo dinh kY. 'Yang thdi quan 19 viec thu chi guy tien mat, lap brio cao guy chuyen cho ke toan kern theo cric thong to thu chi de lam co sa ghi s6 ke town

Nhan vien thong ke cac xi nghiep. kho:Theo doi cac hoat dOng kinh te phat sinh

co lien quan ve phOng ke toan de phuc vu cOng tric hach man tap trung tai cOng ty

4.2 T6 chtic s6 srich ke todn:

hinh thilc nay la de ghi, de doi chieu, co the phan cOng lao dOng.Nguyen tric co ban dia hinh thric ghi s6 nay la ket hop gild viec ghi theo theii gian yen viec ghi theo he

phuc vu cho cOng tdc lap brio cao vao cu6i thong.

Ky ke man ding ty ap dung la theo nam, nien d6 ke todn bat (Mu tit ngay 01/01/N ket thlic vao ngay 31/12/N

Hoang Hai Yen — A07361

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0 ^{Boo cat) ke" toan} S6 nhat ky dac biet

Bang can doi tai khofin

<i>Btio coo thnc tap tong hop </i>

Ghi c161 chieu dinh ky

<small>11.- </small>

• Cac foal sd ma cOng ty dang su dung: - Ccic sd, the chi del, cac bang phan b6. -S6 nhat k9 chung

-S6 nhgt kY dac biet Sd nhat ky thu (chi),

sd

nhat ky ban hang va sd nhat k3; mua hang

- Sd cai tai khogn

Hoang Hai Yen – A07361 ¹⁰

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<i><small>Bac cao (hut </small>tap tang <small>hap </small></i>

PHAN II: THUG TRANG HOAT DONG SAN XUAT KINH DOANH CUA CONG TY

<i><small>1.Ngrinh nghi kinh doanh: </small></i>

COng ty c6 phan May 19 cei chat ming san xuat—kink doanh, xuat nhap khau cac mat hang Ye may mac tren thi trtretng trong nuac va Qu6c t6 nhu thing phuc cac nganh, complet,ao Jac-ket, so

Thi twang trong ntroc:Khai thiic, san xuat va kinh doanh trang phuc cac

ngiinh cOng an, kiem lam, vien kidm sat, hal quan, (long phuc hoc sinh

- Thi trabng xuat khan: COng ty chit yeti nhan gia cling xuat khau cac mat hang nine ao Jac-ket, cio mang to, do so mi cho nhiing ban Ming quen thuOc nha Due, Nga va hien nay khOng ngang me, rang tim kiem thi tatting.

<i>2.D ac <small>ditm to chith san xuat caa cling ty: </small></i>

Vai dew didm la se" luong may hang nom Ian, da dang ve mein ma, chUng loai nen ding ty c3 phan May 19 ap dung quy trinh may khep kin cat- may Yen he th6ng trang thiet bi may mot hien dai daqc nhap khau ter Nhat, Dlic nine he th6ng ep hoi da nang, may tra tay comple to demg, may cat....COng ty t6' chile san xuat theo 4 xi nghiep: 1 xi nghiCp cat, 3 xi nghiep may.

- Xi nghiep cAt: Sau khi nhan vai tit kho nguyen vat lieu, tin hhnh trai vai va cat theo cac s6 do teen phieu, roi ep meth, vat sd chuyen cho cac xi nghiep may, day dude goi la cac ban thanh pham.

- <i>Xi nghiep may 3, may 5, may cao cap: Sau khi nhan cac ban thanh pham to </i>

xi nghiep cat thi tien hanh may thanh san pha'm hoan thien, nee chuydn xu6ng kho thanh pham.

Ben canh cac hap dong may mac trong nink thi hoat dOng gia cOng xuat khau Ming dem doanh thu Ming kd cho cOng ty va gem phan vao qua trinh hien MU hoid trang thief bi san xuat. Sau khi phong kinh doanh tim ki6m ,ki ket va hoan thanh cac thu tuc xuat- nhap khan gia cOng se giao xu6ng phOng Ice hoach de' xay dung Ice hoach san xuat may do va phan cOng cOng viec cho cac xi nghiCp, ti6p dO phbng Ic51 thuat se teen hanh xay dung dinh mric, gnic so do, may mall d6i d@ chuydn xi:long xi nghiCp cat. Xi nghiep cAt ti6n Minh cat theo cac so do tren phieu theo you cau cua khach hang reii chuydn xu6ng cac xi nghiCp may hoan thien san pham. Thanh pham

bang Hai Yen — A07361

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•

Xi nghiep cat

<i><small>Btio rein thus tap tdng hop </small></i>

sau khi nhap kho see &roc phbng kinh doanh kiem tra so luting nil nen hanh cac Mit tuc de xuat tra cho khach hang

<i>Quy trinh gia tong hang xuat khdu </i>

<i><small>4.Ke't gulf boat dOng sdn gat kinh doanh cda ring trong nhang num qua </small></i>

Ban cao

k el

qua hunt Ong SXKD din tong ty

Chenh lech

Tuyet deii Tung &di

2.Cac khoan giam trii

1,659,617,343 1,519,770,297 (139,847,046) (8.42 3.Doanh thu thugn 47,826,106,035 50,245,338,256 2,419,232,221 5.0( 4.Gia von hang ban 39,512,623,566 42,088,668,756 2,576,045,190 6.5: 5.Loi nhuan gOp 8,3 3,482.469 8,156,669,500 (156,812,969) (1.81

14.TOng lqi nhuan

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<i><small>Brio coo thuc trip tong hop </small></i>

<small>• </small>

Bang can deli kg' loan

11.Cac khoin ditu ttr tat chinh ngan han

V.Tai san ngan han

1 Cac khoan phaithu dai han

Hoang Hai Yen — A07361

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<i><small>Boo Mc thur tap tong hop </small></i>

2.Phai thu dai ban nOi

tai chinh dai han

1. Chi phi tra truoc dai

Nguan v6n

Holing Hai Yen — A07361

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<i><small>Brio clic) thitc tap king hop </small></i>

truac

3.Thu6 va cac khoan phai Op ngan sach

4.Phai tra ceng nhan

7.Phai tra, phai niap

3.Chenh lech danh gin' lai tai sin

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<i>Brio cao thtec tap tong hop </i>

<i>_s__ __*____•__ </i>

<i>5.19cinh gat mitt so chi lieu tai chink can ban ctia cling ty </i>

5.1Co cau tai san.

Nam 2005 Nam 2006 Chenh lech

Ta thay co cau tai san cna doanh nghiep rat On dinh vi ink dy tang cilia tai san ngtin han va dai han nam 2005 va 2006 la kha dong deu.

Nam 2005 Nam 2006 chenh lech

Tai san ngan han 26.445.068.772 28.782.152.213 .2,337,083,441- 8.84% TM san dai han 11.245.220.962 12.430.122.660 1,184,901,698-10.54%

Tai san ngan han tang lion 2 ty la do 'tam 2006 doanh nghiep co mot luong lon hang ton kho chua xuat khan duqc.Trong nam 2006 doanh nghiep cling d3u to them mot so may cat vai to dyng cua Dtic. Ty trong tai san ngan han chilern tai 70% la phi' hap veri mot doanh nghiep vita san xuat vita kinh doanh nhu cOng ty

5.2 Ca cab nguein vein

Nam 2005 Nam 2006 Chenh loch

Nguein von CSH / TOng nguon van

Ta thay mire dy chenh lech cua ty trong no phai tra tren tang nguon vein va ty swat to tai try la khOng qua cao (+/- 3%). Na phai tra nam 2006 tang 3% so WU nam 2005 do nam nay cling ty c6 nhieu hop &Ong may mac hen nen da nhap mua them hon 2 ty nguyen vat lieu nhung chua tra den cho ngueri ban ( tang 17.11% so yeti nam 2005) va co mot sO khach hang ben Nga ling floc ben hang gia cling.

Hokng Hai Ygn — A07361  ^t6

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