Tải bản đầy đủ (.pdf) (26 trang)

Tăng cường kiểm soát nội bộ chi phí sản xuất tại công ty cổ phần thép Đà Nẵng

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (441.23 KB, 26 trang )

Header Page 1 of 126.

BỘ GIÁO DỤC VÀ ĐÀO TẠO
ĐẠI HỌC ĐÀ NẴNG
-----***-----

HOÀNG THỊ THU VÂN

TĂNG CƯỜNG KIỂM SOÁT NỘI BỘ CHI PHÍ SẢN XUẤT
TẠI CÔNG TY CỔ PHẦN THÉP ĐÀ NẴNG

TÓM TẮT LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH

ĐÀ NẴNG - NĂM 2010

Footer Page 1 of 126.


Header Page 2 of 126.

1

23567

89



 !"#$%&'"()* $+%, "-. "/$(0123456"5&"7$
85& %/91:!";&<=>/$(/&?1/@A=%B;C "D13'31E@F3>#>+
>DG3$C3"H1>I5<=>E J"#"K @F3?1/@A=>"71L36


>3=3'3.N (<5& )"33 @O .PL"%/+";&<".Q
R LS.>O)L>< !T >U)<"5N?1<5V 5& "W5X3Y
".Z<>:D03)L>O Z..[!Y \5& )"3>/$(/&3'33]>")^$Y
.C3)C.'5"#!"W_9O"Q`13!6 &/ !"W&L3[1>O!"W3&
13[1)7S.+"[1W3'3U5DJ 5HW "0""/$$+="H1C3a$Qb&
>Z=9/25<X5+ 3'3;&<".S.D03&L">O>D<3'3%/.8$.Y")L
S.L.8$)L&c"R<$('.' "'Qd"71L23L :25e%F3["W>"
)0")"3!"#$%&'3I3,3'33".P%/91:.'%"@"H?1<>W)"3&+
> %/91:S.36<3'3;&<".S.c"R<$Z"31 )0"$C3>P3@L
>#3f"/$3'33".P!Y G.@A="/$"#13'3:&'=?1/5U;&<".
3Y !<"=$"(+3="1?1/4g$)DG?1<313!6 &/ !"W5D03
$f=)L>D<;&<"..'5"#(7)* 5& D4 @<"Q
Ra:25e%F3["W>Z=H'3 "/>O3V>7L"hijklmnopklmqrstmuvwxm
kyrmzymn{rm|{}mu~km€xmx‚rmƒ„klmx…mn†m|{‡kmx{ˆ|m‰Šm‹Œklm>#"H3Ž1Q
9

‘’“
”
‘

–“
—"#$%&'"()73".P%/91:@L3Y )"3!Y #"W15& 3'3
;&<".%/91:=Z Z..[] 3<&"1?1/%/91:!";&<36<>4
)U= f3".P%/91:)0"!W?1/>[15<=˜>U)L.'5"#D4 "1=K
P3+5<36<%/.8$5HU5DJQ
cX)a2=5& 3'3"H3Ž15D03>]2 "71'3 "/3™ >O"H3Ž1)7
3Y '3!"#$%&'3".P%/91:5& 3'3;&<".Dš'3 "/R 12›œU
"7žŸ  ¡¢h—"#$%&'3".P+"3Y 23˜.[;DG3_"W(U2WdLR£ _
¤1a)K+3%^!"W=312HL!W&'=d+"V3dLR£ ¥'3 "/R 12›
Footer Page 2 of 126.



Header Page 3 of 126.

1

234536375891


58335875 3!3"#$58 47
%&'(')*+%,5'53# -53./3%0558153.75/&#32 &134585
8638%752382%.91


2'58 9:58 $58 73!3"65;%<#
531=>581%&13458)*+%,5'53# -53./3%0558153.75/&#
32 &13458?2%5305/ 58305 @%51 394= ,!=.5<5=75
 3!3"65;%<A758  =B5865;%<3C!5>3%581#$58 D!3E5
3C!&134585>A058?F7=>/(%,5'5G,!A%5858305 @%<5=
2'58
9:5875 3!3"65;%<#$58 D!3E53C!&13458)?
HIJKLMJNOMPJQRPSTQJMUVJMWXJNYJZ[SJ
+%,5'558305 @%53\58<5=(](%,5 3%58 $58 75
=^ 3!3"65;%<A7587453583!/=_583:!35"3(1A`3 A#58
$58 75=^3!3"65;%<#a$58 D!3E53C!&13458
53b!335A453\584>/3#5 3. c5_5#A758d%Ae53d%65(]/D 3@
3 35d%Ae5365;%<65!3f?g%4=>/(%,5'5=94A4  86!3!3"3
3h!='58 9:5875=^3!3"65;%<#=B58?
iIJjkSJZlmQRJn[JoPpqJnSJQRPSTQJMUVJ
rstuvwxyzuyz{t|yu}~€u&9h5858305 @% 4=1(1 $58 7

3!3"65;%</,!A%58177d%65(]==667 %53  d%
=853d%65(] 3!3"65;%</8‚5 3!3"65;%<^3<(9h5865!3f1.
d%6=E%A453b(1'583%d%637#=5865;%<537453#=B58?u
ƒ{„…u†tuyz{t|yu}~‡63#58305 @% 4=1(1 $58 75
=^3!3"65;%<#a$58 D!3E53C!&13458?
ˆIJ‰PlŠQRJoP‹oJQRPSTQJMUVJ
2A758d%Ae5358305 @%13 35=1/ 86=Œ=3 .#=B58
=e3%3 A#581Ž58  !39B58!3!3%, Ž3539367/
!358<5/3%3,!3$585‘=>.53153D583h!/!35"3/753=94A4 
86!3!?
’IJ“P”QRJN•QRJR•oJMWXJNYJZ[SJ

Footer Page 3 of 126.


Header Page 4 of 126.

1

24567689



 !"#$!%
&
'()(  !"#$(*+,'-#.
245/011234156

(7(89:9(8;( <=>:",?,
 !"#$!%

&>@?,AB#CD-#E'FG,H,88+,
I#JK,=>'A.DL(MN,O#(P,8Q,?, !"
#$!%
&R , 
#$ S;#N,M##CT,9"
U

">(S,!%
&VW"9>(PNT,9",X>:9:Y
P:8Q,:",8+H,8
*Z.
[\]^81_`44ab689
cd

F,"'#C e(C
NZ
N
(8;:f'A'18,
@8,ghFK,&(

, !"SS#$!%
&
:",W"9,U#.
@8,ihDX:>,?, !"SS(*+#$!%
&>
@?,AB#C-#E'FG,.
@8,1hj##,8Q,?, !"SS#$!%
&>
@?,AB#C-#E'FG,.


Footer Page 4 of 126.


Header Page 5 of 126.

1

2345679
63
67
6
62367  6
2336 
!67"#63673$

9%9%63
67
6
2367 3$3&676
9%9%9%'()*)+,-.'/.*0*123,4.5)67.89:);,<=(5*>)?>
@A@A@A@ABCDEFBGFHIBJKBLFMIBNOEPBGQFBRQB
STUVWXYZ[\T]\^_V\Z`ab`[c[dZaef[dghij[`kl`Y`mn[opqZr`ab`o_
Zsj[`nWtgY`mp[askTsX`uZaUgvislZsX[dZw[dxayh`z[doT{`mUZ|Vsl]T{[}aY}
[dc[`a~[[aVZa`aT{[`uaT{hhvZZ`v`Y`V`ZTjhm~Zsl`klmn[op
STUVWXYZ[\T]\me`ZaTZ^}[aV dT}`aX[a_hv[^xTUVWXYZo_a[
`ame`skTsX`uZaUgvislZsX[dalZm\[dWv[ghZxT[aXl[a`klV|[a
B @A@A@AABBPFBBLFMIBNOEPBGQFBRQB
{Za[dxTUVWXYZ[\T]\me`ZaTZ^}[aVZa`aT{[1V`ZTjhWlhvX
o{Z_TWv[`klmn[op]vXmvVm\ZT[`i`kl`Y`Zaz[dZT[]vXmvVoT{`Za`aT{[
`Y``am\}aY}^]vXmvVaT{hhv`klaXZm\[do_[c[d^`hv[^

9%9%%2(.75.?*.89'+5'*1:);,<=(5*>)?>
{Za[dxTUVWXYZ[\T]\ZTmn[opoT1ihZ`aĂ[aWlh
@A@AA@ABÂFBPÊÔƠGƯBLFMIBNOEPB
ĐY`[ay[ZZsX[dVzTZsef[dxTUVWXYZ]lXdăV
âêôơưđưưàảưãá
ạưằươẳưđẵươắơUZaTZ^}V\Z`n`hZr`ab`ZaĂ`aa}qaT{hhvq[a_
hv[^}avTZhy[Zak`Y`[dhij[Z`WlhaTZ^}WmTha_[ao_WxTUVWXYZZsj[
ZX_[]\aXZm\[d`klXl[a[daT{}qmă[dZafTxaz[d`uW`aă[d`aXdTl`Y`]\
}a[a`aT{[W}ay[`aTls_[aV`aặ`ab`[c[dgầ^[daT{}oẩdaT`a}Wr
WY`aẫ]vXhv[Z_TWv[mvV]vXWm\`^}Zen[dmTdTl`Y`]\}a[
Footer Page 5 of 126.


Header Page 6 of 126.

1

24567589
575 78
!"#$%&'
#(%%$)"%*+%,%&(#$%&'#(%
#-(./012%33%&.4%&56(7888
2497:;9
<=5>?
5@-"(A#(6BC%2%D%EF14+
%,)"%&G%&(#$%&'#(%8
2HIJK7<LMN8>9;
A#'%&(-*#O1P6("(C%!"Q
.5R.3SE
%4.D*A)%&5T$D##7.E)

1U.414OD""#./1V.#(%8
2WXY5Z7<LMN8>9;7XLJX@-*[\4O[]"()O/6%Q,
&*&P.4(6%*%Q,*1^[8
249
75 7;_J`77:>aL
-"(A##(%!"Q)"70!"
4b2!]2#$%&'[[1U88
cdcdededfghfijklmfijnlmfiolfpqfirslf
t %,%$%!O14 %,%(!"Q.52A#
 %,
7%u%(2v2 %,%4(%(2-%v][2+,8
w*% %,%([-(##E%D#(%%%
"
x3%y[Dzy%3\O!yy[+1(6y%3{
|y)%&}Ov.4%v][[3B8
fcdcded~dfj€fi‚fpoƒ„f…rsif
x!%E#(%]B+OSS"%&D†OD%‡Q-2A#
f
2ˆ:‰I`7;Š
Y5 7
97:Y5 775L‹N@%&#.4$.][+"
E%(/-*[^.4(/'%&(#*%-*[^8
2ˆ:‰I`7;Š
JŒ;%&([.E1D)"#0u""[6#.44.16#SE
)O/68

Footer Page 6 of 126.



Header Page 7 of 126.

1

3456789

76798
69!"#!$%&'(!)*+","
"-./%0'1%2"$'#"3415!67$'('34894:";!$6'<"4=!$894.>86'
!-415!?
@A,"44B"C'D8,4"3E#$F8GH!"'#4=,"!'<81I1!J8
$'K."","!H!6'L!"M4DC'D8,4)N!!#OP'D8,4,4=Q!RS)*4;!$4'!
67","!$'<.6BOP'D8,46T4"-4OP'D84=#19")T.6'<"4"'GH!4U"+,4RV4)>'6'<"4"'WXWXYXZ[Z\]^_`Zab`Z^cZd^e\]ZfghiZjkldZ\mgZnmZ
o'<"RH/!$894<4:!$C'D8,4!9'E96p!$8>!"M*!$q##!
4=r!$4=!$6'<"$'('346-!1 4=L!+"B4D
st'K."6'<"(!)*>419!$(!R-4C'!/#!"#1u!65'<(+
$'(8E04!$"u='=4'8v!4=!$,4=Q!(!R-4C'!/#!?
sw(6<47'(!"M4DE5%x!$+8-48,4+#B4+$'#!)T!+S/B!$#'8B"
1U"?y(8E(4U!"U!R,"+C5.4&'"#",":)'<+","E,",C34,!?
sy(8E(8r'47!6'L!4H!4!9'+"3+4=Q!>419!$"#
4z"{""|!$!%","15!"#.,.)T4?
sy(8E(4z"{"'<(+S/B!$4:'%","!$F!)"671>41%2"8B"
4'L1}4=#?
WX~XZZZZZZZZZZZZ
Z
WX~XWXZ^lgZ\gciZZ^\ZkgZa^gZ^Zj\ZĂÂdZ
ÊÔƠÔÊÔÊÔƯĐăâêƯôêơưƯ
đM'894","4z!$,4+"'.U(!R-4)747!E9","C(!#.U6T4"-4

87/#!!$'<.1Ex=#1D4"'sA'.U(!R-4"M","1}"1'D86T!19!$+4#1z'C;!$!$!$+8#!$4U!
1#/>!$67.{"4>."#!$7!!$ 674=Q!?
ÊÔƠÔÊÔƠÔƯăôƯàêƯảăêƯãăáƯạôƯằẳẵắƯ

Footer Page 7 of 126.


Header Page 8 of 126.

1

2356789

6
8
8

×