Kế toán xác định và phân tích kết quả kinh doanh tại công ty TNHH tư vấn thiết kế xây dựng AA

..

TRlTOfNG DAI HOC AN GIANG
KHOAKENHTE-QUANTRIKINHDOA1NH

KHOA LUAN TOT NGHIEP DAI HOC

KE TOAN XAC DEVH VA PHAN TICH
KET QUA KINH DOANH TAI CONG TY
TNHH TU* VAN THIET KE XAY DU*NG

AA
Chuyen nganh: K^ Toan Doanh Nghiep

Sinh vien thyc hin: Vo Thi Nggc Tiroi

Ldp: DH10KT
MSSV: DKT093155
Giang vien huong dan: Tran Kim Tuyen

An Giang, thdng 05 nam 2013


CONG TRINH HOAN THANH TAI
KHOA KINH TE - QUAN TRI KINH DOANH
TRtfCfNG BI HQC AN GIANG

Ngucri huang dan: Tran Kim Tuyen

Ngudi cham, nhan xet 1:

Ngirdi chim, nhan xet 2:

Khoa luan dirac cham tai Hoi dong chdm khoa luan
Khoa khih te - Qu^n tri kinh doanh ngaythangnam .


LOOE CAM CfN

-Truce tien, toi kith guri lei chuc sue kh6e den quy My co va toan M Ban

Giam hieu Truong Dai Hpc An Giang.
-Toi xin chan thanh cam on quy My co Khoa Kinh t6 - Quan tri kinh

doanh Truong Dai Hpc An Giang da truy6n dat nhOng kien thuc v6 chng quj^ bao
trong thai gian theo hpc tai trucng va tao mpi di^u kien giiip toi hoan thanh
chucng trhth hpc nganh Ke toan Doanh nghiep.

-Toi xin cam en C6 Tran Kim Tuyen da tan tinh gitip d5, hudmg dan, chinh
sua nhung sai s6t trong suot thW gian lam khoa Iuan tot nghiep de cho cuon khoa
luan nay dupe hoan thanh trong thai gian quy dinh.
-Mac du da co nhi^u co ging nhung bai bao cao thuc tap kho tranh khoi sai
sot, rat mong nhan dupe su d6ng gop cua quy thay co de bai bao cao dupe hoan
chinh hern.

-Toi cung xin bay to long biSt en chSn thanh dgn Ban Lanh dao Cong ty
TNHH Tu vin ThiSt ke Xay dung AA, cac anh, cac chi p Phong Ke toan cua
Cong ty da tao mpi dieu kien ve thai gian va khbng gian de toi c6 the hoan thien
bai bao cao thuc tap tot nghiSp tai cc quan.

-Cuoi cung, toi xin kinh chuc quy thay c6 trucrng Dai hpc An Giang dupe

doi dao Stic kh6e, thanh cong trong mpi lihh vuc de tiep tuc cong viec gi^ng day
cua minh. Chuc Cong ty TNHH Tu vln Thiet ke Xay dung AA ngay cang phiat
trien manh me, thanh cong trong mpi du an trong tucng lai.
-Toi xin chan thanh c^m on!

An Giang, ngay 08 thing 05 nam 2013.
Sinh vien thuc hien

V6 Thi Ngpc Turn


TOM TAT

Trong ndn kinh te thi trufrng hien nay, canh tranh la mot xu the tat yeu khdng
the trdnh khdi cua cdc cdng ty, canh tranh cung la dong lire thtic day ede cdng ty
san xuat won len tu khdng dinh minh, de ton tai va phat tridn. Vi vay phai hoat
dong cd hieu qua mdi co the dting vung trdn thi truong, du sue canh tranh vai cac
cong ty khac trong va ngoai nude, vita cd dieu kien tich luy, md rong san xuat

kinh doanh, vua dim bdo ddi song cho ngudi lao dong va lam tron nghia vu doi
vdi Nha nude.

Be hoat dong cd hieu qua, cac cong ty phdi thdng qua nghien cdu, phdn tich,
danh gia toan bo qua tnnh hoat dong vi kinh doanh cua cong ty dua tren so lieu
cua k^ toan. Thdng qua phan tich, cong ty mdi cd the khai thac het nhung kha
nang tiem tang, hieu rd duqc nhQng tiem an chua duqc phat hien. Cung qua do

cdng ty mdi thiy ro nguyen nhan, ngudn gdc cua cac van dd phat sinh va cd giai
phap cu the de nang cao hieu qua hoat dong kinh doanh cda cdng ty.
Nhan thuc duqc tdm quan trong tren nen tdi da chqn dd tai "Ke toan xac dinh

va phan tich ket qua kinh doanh tai Cdng ty TNHH Tir van Thiet ke Xay
dtrng AA".
Bo cue khoa luan gom:

Chtrong 1: Md dau.
Chinmg 2: Co so ly luan vi ki toan xac dinh va phan tich kit qua hoat
dong kinh doanh.
Chuong 3: Gidi thieu tong quat vi Cdng ty TNHH Tir van Thiet ke
Xay dung AA.
Chuong 4: Ke toan xac dinh va phan tich kit qua hoat dong kinh
doanh tai Cdng ty TNHH Tu van Thiit ki Xay dung AA.
Chuong 5: Nhan xet, kien nghi, giai phap va kit luan.


DANH MUC TIT VlliiT TAT

BB

Bien ban

BCC

B^ng chant cong

BCKTT

Bang chiet khau thanh toan

BH

Ban hang

BHXH

Bao hiem xa hoi

BHYT

Bao him y t8

BTT

B^ng thanh toan

CB-CNV

Can bp cong nhan vien

CCDC

Cong cu, dung cu

CCDV

Cung cap dich vu

CKTM

Chi^t khau thucmg mai

CKTT

Chi^t kMu thanh toan

CP

Chi phi

CSH

CM s^ huu

DH

Daihan

DP

Dir phong

DT

Doanhthu

DKKD

Dang ki kinh doanh

GD

Giam doc

GGHB

Giant gia hang ban

GTGT

Gia tri gia tang

GVHB

Gia von hang ban

HD

Hop dong

HDKD

Hoat dong kinh doanh

HDTC

Hoat dong tai chinh

HH

Hang hda

HTK

Hang ton kho

KH

Khach hang

KT.CPSX

Ke toan chi phi san xuit


KTSX

Ky thuat san xdt

KT.TH

Kg todn tgng hap

KT.TL

Kg toan ti6n luang

KT.TM, TGNH

Kg todn tien mat, tign gCri ngan hang

KT.TSCD

Ke to^n tai san co dinh

KT.TT

Ke todn thanh toan

KT.VT

Kg todn vat tu

NCC

Nha cung dp

NH

Nginhan

NKC

Nhat ky chung

NSNN

Ngan sach nha nuac

NVL

Nguyen vat lieu

NVVC

NMn vien van chuyen

PC

Phigu chi

P.KT

Phhng ke toan

PXK

Phieuxuatkho

QLDN
SXC

Qu^n ly doanh nghiep

SXKD

S^n xudt kinh doanh

SXTM

Sdn xuat thuang mai

TB

Trung binh

TGNH

Ti^n gui ngan hang

TH

T6ng hop •

TK

Tai kho^n

TKDK

Tai khodn d^u ky

TN

Thu nhap

TNHH

Trach nhiem him han

TP

Th&nh pham

Tr.d

Trieu dong

TSCD

Tai sdn c6 dinh

TT

Thanh toan

UBND

Uy ban nhan dan

V/C

Van chuygn

S^n xuit chung


DANHMUCBANG

Trang

Bang 3.1: Tinh hinh bien dong doanh thu, chiphf, Iqinhuanqua3 nam45
Bang 4.1 S6 cai tai kho^n 511-.55
Bang 4.2 S6 cai tai khoan 63260
Bang 4.5: S6 cai tai khoan 642164
Bang 4.6: S6 cai tai khoan 642268
Bng 4.3: S6 cai tai khoan 51572
Bang 4.4: S6 cai tai khoan 63575
Bang 4.7: S6 cai tai khoan 71177
Bang 4.8: So cai tai khoan 81178
Bang 4.9: S6 cai tai khoan 91181
Bang 4.10: Ket qua kinh doanh cua Cong ty TNHH Tu v^n Thi6t k^ Xay dung
AA-thing 12/201283
Bang 4.11: KSt qua hoat dong kinh doanh giai doan 2010 - 201284
Bang 4.12: Bang t6ng hop chi phi85
Bang 4.13: Tinh hinh thuc tS doanh thu qua 3 nam86
B^ng 4.14: Bang tong doanh thu BH va CCDV tu cac nam truce chuyen sang
trong nam 201286
Bang 4.15: Tinh hinh DT thtrc t^ so vai DT ke hoach qua 3 nam88
Bang 4.16: Tinh hinh thuc hien cac cong trinh qua 3 nam89
Bang 4.17: Tinh hinh thuc hien chi phi qua 3 nam91
Bang 4.18: Tinh hinh thuc hien loi nhuan qua 3 nam94
Bang 4.19: Tinh hinh thuc hien LN thuc te so v6i LN k6 hoach qua 3 nam96
Bang 4.20: Bang t6ng hop kSt qua phan tich cac nhan t6 anh huong dSn LN cua
tung hoat dong101
Bang 4.21: Bang phan tich tinh hinh tai san102
Bang 4.22: Bang phan tich tinh hinh ngu6n von104
Bang 4.23: Bang phan tich ti le thanh toan hien h&nh105
B^ng 4.24: Bang phan tich ty le thanh toan nhanh106
Bang 4.25: Bang phan tich ty s6 ncr tren v6n chh s^ huu108

Bang 4.26: B^ng pMn tich ty s6 no tren ting t^i san109
Bang 4.27: Bang phan tich ty s6 khoan phai thu tren tai san ngin han110
Bang 4.28: Bang phan tich ty so khoan phai tra tren thi san ngan hanIll
Bang 4.29: Phan tich ty suit shih loi tren doanh thu qua 3 nam112
Bang 4.30: Phan tich ty suit sinh loi tren tong tai s^n qua 3 nam113
Bang 4.31: Phan tich ty suit sinh loi tren v6n chu sd hiiu qua 3 nam114
B^ng 4.32: Phan tich ^^ suit sinh Iqi tren ting chi phi qua 3 nam115
Bang 5.1: T6ng hop nhung mat tin tai trong cong ty124


DANHMUCBlEUBO

Trang

Bieu do 4.1: Bigu do the hien tlnh hinh thuc hien DT qua 3 nam 2010 - 2012... 87
BiSu d6 4.2: Bieu do th hien tinh hinh DT thuc t6 so voi DT k^ hoach qua 3
nam88
Biiu do 4.3: Bi^u d6 the hi^n ty trpng doanh thu theo quy mo cong trtnh90
BiSu d6 4.4: Bigu d6 thg hien tinh hinh bi&i dong t6ng chi phi qua 3 nam92
Bieu do 4.5: Bi6u do the hien su bi6n dong lpinhuan qua 3 nam...95

Bieu do 4.6: Bieu do the hien tinh hinh loi nhuan thuc te so vcri loi nhuan ke
hoach qua 3 nam97
Bieu do 4.7: Bieu do the hien tinh hinh tai san cua cong ty qua 3 nam103
Bieu do 4.8: Bieu do the hien tinh hinh tai san cda cong ty qua 3 nam104
Bieu do 4.9: Biu do the hifn ty s6 kha nang thanh toan107
Bieu d6 4.10: Bidu do the hien cac ty so qu^n tri np trong 3 namIll
Bi^u d6 4.11: Bi6u d6 the hien nh6m chi tieu kh^ nang sinh lbi trong 3 nam... 116

DANHMUCSOBO

Trang
So d6 2.1: So (16 hach todn CKTM, hang b&n bj te^ Iai, GGHB thu6c d6i tuong
chiu thui GTGT (theo phuong phap khiu trtr)7
So d6 2.2: So d6 hach todn CKTM, hang ban bj tea Iai, GGHB thuoc d6i tupng
chiu thue GTGT (theo phuong phap true tiip)7
So do 2.3: Sa d6 hach toan thuS TTDB, thuS xuit khiu, thue GTGT phai nop
theo phuong phap true tiep9
So do 2.4: So d6 kS toan xac djnh doanh thu thuin10
So do 2.5: So d6 kS toan xdc djnh gia v6n hang ban13
So d6 2.6: So d6 hach toan chi phi quan ly kinh doanh15
So d6 2.7: So do k6 toan xac djnh doanh thu hoat dong tai chinh17
So d6 2.8: So d6 ke toan xac djnh chi phi hoat d6ng tai chinh19
So do 2.9: So d6 k6 toan xac djnh thu nhap khac21
So do 2.10: So d6 k6 toan xac djnh chi phi khac23
So d6 2.11: So do ke toan xac djnh chi phi thue TNDN25
So d6 2.12: So do hach toan xac djnhkSt quikinh doanh27
So d6 3.1: Day chuy^i sdn xuat be tong39
So do 3.2: So do bo may t6 chiic40
So do 3.3: So d6 bo may k^ toan42
So do 3.4: Trinh tu ghi so ke toan theo hinh thue ke toan teen may vi tinh44
So do 4.1: Quy teinh luan chuyen hoa don GTGT49
So do 4.2: Sa do dong du lieu luan chuySn chteng tir doanh thu tir cong telnh xSy
dung51
So do 4.3: So d6 hach toan doanh thu thuan thdng 12/201256
Sa d6 4.4: So d6 dong du lieu luan chuyen chiing tir xuit kho ban thanh phim..57
Sa d6 4.5: So do hach todn gia v6n hang ban thang 12/201261
So d6 4.6: So d6 dong du: lieu luan chuyln chung tir chi phi van chuyin62

So do 4.7: So d6 hach to^n chi phi ban hang thang 12/201265
Sa do 4.8: So d6 dong du: lieu luan chuy&n chiing tir CP nhan vien quan ly66
So d6 4.9: So d6 hach toan chi phi quan ly doanh nghiep thang 12/201269
So d6 4.10: So d6 dong du lieu luan chuy^n chiing tir thu tiin Iai ngan hang70


So do 4.11: So do hach to&i doanh thu tai chinh thang 12/201273
So do 4.12: So do dong dtt lieu luan chuyen cluing tir chi tra lai vay73
So d6 4.13: So d6 hach toan chi phi tai chinh th^ng 12/201275
So do 4.14: So d6 hach toan thu nh^p, chi phikhac thang 12/201278
So do 4.15: So d6 k6 toan xac dinh kSt qua kinh doanh thang 12/201282


MUC LUC

LCHCAMONi
TOMTATii
DANH MUC Tf VEET TATiii
DANH MUC BANGv
DANH MUC BIEU DOvii
DANH MUC SO DOvlii
Chmmg 1: M6 DAU1
1.1Co so hinh thanh dg tai2
1.2Muc tieu nghien ciiu2

1.3Phucmg phap nghien ciiu2
1.4Phamvi nghien ciiu2
1.5^i nghta cua de tM nghien ciiu:3

Chuinig 2: CO SO LY LUAN VE K& TOAN XAC BINH VA PHAN TICH

KET QUA HOAT DQNG KINH DOANH4
2.1Ke toan xac dinh ket qua kinh doanh ciia hoat dong kinh doanh chinh4
2.1.1KS toan doanh thu ban hang va cung cap dich vy4
2.1.2Ke toan cac khoan giam trir doanh thu6
2.1.3Ke toan doanh thu thu^n10

2.1.4KS toan gia v6n hkag ban11
2.1.5Kg toan chi phi quan ly kinh doanh13
2.2Kg toan xac dinh kgt qu^ hoat dong tai chinh16
2.2.1Kg toan doanh thu hoat dong tai chinh16
2.2.2Ke toan chi phi hoat dong tai chinh17
2.3Kg toan xac djnh kgt qu^ hoat dong khac19
2.3.1Kg to^n thu nhapkhac,19

2.3.2Kg to^n chi phi khac21
2.4Ke toan chi phi thue thu nhap doanh nghiep23
2.5Ke toan x^c dinh kgt qua kinh doanh25
2.6PhSn tich kgt qua hoat dong kinh doanh28
2.6.1 Khainiem28


2.6.2Tam quan trpng cua viec phan tich kit qua hoat dong kinh doanh28
2.6.3Muc dich viec phan tich kit qua kinh doanh28
2.6.4Su cin thiit phdi nang cao hieu qud hoat dong kinh doanh29
2.6.5Phan tich doanh thu29
2.6.6Phan tich chi phi29
2.6.7Phan tich lpi nhuan30
2.6.8Phan tich ting hop cac chi tieu danh gia hieu qu^ HDKD31
2.6.9Phan tich thi tnrcmg va moi truong npi bo34

Chmmg 3: GICH THIEU TONG QUAT VE CONG TY TNHH TU" VAN

THIET KE XAY D\TNG AA36
3.1Qua trinh hinh th^nh va phat trien cua cong ty36
3.2To chtic bp may quan ly40
3.3T8 churc cong tac ke toan tai cong ty42

3.3.1So d6 bp may ke toan42
3.3.2Chiic nang, nhiem vu va quyen han cua tung bp phan42

3.3.3T6 chtic he thing chiing tir va ghi chep ban diu43
3.3.4To chtic van dtmg he thing tai kho^n ki toan 6 c6ng ty44
3.3.5Ti chiic hinh thiic si ki toan44
3.3.6Mot si chinh sach ke toan45
3.4Khai quat chung vi hoat dong SXKD trong 3 nam 2010 - 201245
3.5NhQng thuan loi va kh6 khan46
3.6Phtrcrng hudng phat trien cua c6ng ty trong thai gian toi46

Chmmg 4: KE TOAN XAC DD^H VA PHAN TICH KftT QUA HOAT DQNG
KINH DOANH CUA CONG TY TNHH TU VAN THIET KE XAY DUNG AA. 48
4.1Ke toan xac dinh ket qua kinh doanh cua hoat dong kinh doanh chinh48
4.1.1Ke todn doanh thu bdn hang va cung cap dich vu48
4.1.2Ke toan cac khoan giam trtr doanh thu53

4.1.3Ki toan doanh thu thuin54
4.1.4Kitoangidvinhangban56
4.1.5 Ki toan chi phi qu^n ly kinh doanh61
4.2Ki toan xac dinh kit qud hoat dong tai chinh69
4.2.1Ki toan doanh thu hoat dong tai chinh69
4.2.2Ki toan chi phi hoat dong tai chinh73

4.3Ki toan xacdinh kit qua hoat dpng khac76
4.4Ki toan chi phi thue thu nhap doanh nghiep79
4.5Ki toan xac dinh kit qua kinh doanh79
4.6Phan tich kit quh hoat dpng kinh doanh85
4.6.1Phan tich doanh thu85
4.6.1.1Phan tich chung ve doanh thu ciia cong ty qua 3 nam 2010-2012.. 85

4.6.1.2Phan tich hoan thanh ki hoach qua 3 nam88
4.6.1.3NMn t6 ^nh hu^ng din doanh thu89
4.6.1.4Phan tich tinh hinh thtrc hien cac cong trinh qua 3 nam89

4.6.2Phan tich chi phi91
4.6.2.1Phan tich chung vi chi phi ciia cong ty qua 3 nam 2010-201291
4.6.2.2Biin dpng chi phi qua 3 nam92
4.6.2.3Nhan ti ^nh huong din chi phi93
4.6.3Phan tich lpi nhuan93
4.6.3.1Phan tich chung ve tinh hinh biin dpng lpi nhuan ciia c6ng ty qua 3
nam

93

4.6.3.2Biin dpng lai nhuan qua 3 nam95

4.6.3.3Phan tich tinh hinh thtrc hien ki hoach96
4.6.3.4Phan tich cac nhan t6 anh htr^ng din ting lpi nhuan truac thui.... 97

4.6.4Phan tich ting hop cac chi tieu ddnh gia hieu qua HDKD102
4.6.4.1Phan tich khai quat tinh hinh tai s^n va nguon v6n ciia cong ty ... 102

4.6.4.2Phan tich cac ty si kh^ nang thanh toan va sir dung v6n105
4.6.4.3Phan tich cdc ty so quan tri no107

4.6.4.4Phan tich cac ty si ve kha nang shih lai112
4.6.5Phan tich thi truong va moi truang kinh doanh116

Chuwng 5: NHN XET, KIEN NGHI, GIAIPHAP VA KET LUAN122
5.1 Nhan xet126
5.2Kiinnhi129
5.3Giaiphap129
5.3.1 Hoan thien bo may ki toan130
5.3 2 Hoan thien he thing chumg ttr130
5.3.3Hoan thien si ki toan130
5.3.4Ve cac kho^n dtr phbng131


5.3.5Tang ca clu ngu6n v6n132
5.3.6Gia tang doanhthu133
5.3.7Giam chi phi134
5.3.8Hoan thien ^^ so quan tri nq135
5.4K6tluan136

TAI LIEU THAM KHAO


Kitodn xdc dinh vdphan tich kit qua kinh doanh tgi Cdng ty TNHH Tu van
Thiet keXay dung AA

CHlTONGl

MCJBAU
1.1 Ly do chgn de tai.
Trong qua tiinh phat trien cua nen kinh te hien nay (3 nude ta, san xuat kinh

doanh la mot hoat dong kinh ti hit siic da dang va phuc tap, de co the tin tai va
phdt triin cac cdng ty phai tir chu va chu dong trong qua trinh sdn xuit kinh doanh
va tan dung toi da tiim nang von co ciia cong ty nhim dat hieu qua kinh te cao nhat.

Ngoai ra, cac cong ty ph&i tiin hanh san xuat, tien hanh tieu thu san pham de thu
tiin vi tao nen doanh thu cho cong ty minh, day cflng la mot bp phan quan trpng
quyet dinh sir ton tai cua cong ty. Cdc cong ty kinh doanh chi nham muc dich la thu
lpi nhuan, vi vay doi h6i cac cong ty phai kinh doanh sao cho doanh thu ban hang
ph^i Ion hem chi phi b6 ra (bao gom gia von, chi phi ban hang, chi phi quan ly
doanh nghiep, chi phi kh^c).
Trong hang bdn nhung nam gan day, voi sir canh tranh va phat tri^n cua nen kinh

td thi truong cac cong ty can nlm nhiing thong tin, s6 lieu chinh xac, kip thai. Tir do
nha quan ly cd the de ra phuomg an kinh doanh sao cho phu hop voi tinh hinh thuc
te nham t6i da hoa loi nhudn. Mac khac, tir kdt qua kinh doanh do ma cd the dir
doan diroc kh^ nang thu hut v6n dSu tir cua cong ty, bdi nha dau tir chi dau tu vao
nhung noi cd loi nhuan cao.

Nhung y^u to tren lai cang dac biet quan trong doi voi cac cong ty kinh doanh
tren Hnh vuc xay dung va cac cong trinh xay dung, san lap mat bang... Biy la mot

loai hinh kinh doanh rat nhay cdm voi sir bien dong ciia moi truong xung quanh,
didn hinh la: cac chinh sach v dau tu xay dung tir phia chinh phu, kh^ nang thu hut
cac ngudn v6n ho trp tir nude ngoai nhu: ODA, FDI... phuc vu cho xay dung cong
trinh cong cong nhu: duong xa, truong hoc, benh vien...; cung vdi nhiing bien dong

trong ndn kinh ke cung it nhieu hnh hudng den nhu cau xay dung, do do tac dong
den hoat dong kinh doanh tren ltnh vuc xay dung va cac cong trinh xay dung. Bong

thai dhy cung la mot lihh vuc kinh doanh ton tai nhieu doi thu canh tranh, d^c biet
la d khau diu thdu. Cong ty TNHH Tu vhn Thi^t ke Xay dmg AA thanh lap dupe 5
nam nen con rat non tr^, chua cd the sanh bang cac cong ty xay dung cd ten tuoi va

quy mo ldn khac trong va ngoai tinh cho nen khi cac cong ty ldn nay bidn dong thi
tinh hinh hoat dong kinh doanh cua cdng ty cung bien dong theo.
Nhung chi dua vao xac dinh ket qu^ kinh doanh thi cung chua cd thi ddnh gia
chinh xac tinh hinh kinh doanh la cd hieu qud hay khdng ma chiing ta con phdi di
phan tich tirng yeu to trong ke toan xac dinh kinh doanh thi mdi cd the kit luan mot
each chinh xac va khach quan dupe tinh hinh kinh doanh cua cdng ty, nhd cd phto
tich ket qua kinh doanh nay ma cdng ty cd the biet dupe nhung uu va nhupc diem,
xac dinh dupe nguyen nhan, ngudn gdc cua cac van de phat sinh, phat hien va khai
thac cac ngudn lire tiem t^ng cua cdng ty, nhung xu hudng phat trien cua cdng ty,

hay nhung biin dong vi doanh thu, chi phi, loi nhuan,... Tir do fun each kh^c phuc

SVTH: Vo Thi Ngoc TuoiTrang 1


Ketodn xdc (link vdphdn tich ket qua kinh doanh tgi Cong ty TNHH Tw van

Thiit keXdy dung AA
nhiing yeu kem, ding thai di ra nhung ki hoach va chien Ivrgc mdi nhim giiip c6ng
ty phat trien 6n djnh va ben vung trong tuang lai.
La sinh vien truang Dai hoc An Giang, sau mot thai gian thuc tap tai Cong ty
TNHH Ttr vin Thiit ke Xay dung AA, nhan thuc dugc tam quan trgng cua viec xac
dinh va phan tich kit qud kinh doanh trong c6ng ty san xuat noi chung va c6ng ty

ndi rieng, toi da di sau nghien ciiu di tai: "Ke toan xac dinh va phan tich ket qua
kinh doanh tai Cong ty TNHH Tir van Thiit ke Xay dung AA".
1.2Muc tieu cua di tai:
-Tim hiiu thuc ti tren ca s^ phan tich, danh gia cac ket qu^ kinh doanh ma
cong ty da dat dugc di tim hi^u mot each chinh xac vi tinh hinh kinh doanh, tinh
hinh sur dung v6n, kh^ nang thanh toan cua cong ty, nMt la tim ra nhting mat yeu

kem lam anh huang din hoat dong kmh doanh tai C6ng ty TNHH Tu vin Thiit ki
Xay dtmg AA.
-Tiin hhnh phan tich kit qu^ kinh doanh cua cong ty qua 3 nam til nam 2010
den nam 2012 di phat hien ra nhung tin tai va nguyen nhan anh hudng den ket qua
kinh doanh cua cong ty. Tir do, dua ra mot so giai phap, kien nghi nham khac phuc
kho khan va phat huy nhdng mat thuan lai cua cong ty cho muc tieu lau dai la nang
cao lai nhuan va quan ly tit tinh hinh thi chinh cua cong ty.
1.3Doi tirong, pham vi nghien cihi:

-Doi tupng: Xac dinh va phSn tich hieu qua hoat dgng kinh doanh bao gom cac
noi dung sau:
.+ Xac dinh doanh thu, chi phi.

+ Xac dinh kit quit hoat dong tai chinh.
+ Xac dinh kit qu^ hoat dong khde.
+ Phan tich kit qu^ kinh doanh thong qua cac chi tieu doanh thu, chi phi va lai
nhuan.

+ Phan tich hieu qu^ sir dung vin va kh^ nang sinh lai cua vin.
+ Phan tich khai quat tinh hinh tai chinh cua cong ty.
-Pham vi nghien cuu:

+Vi khbng gian: Chuyen di dugc thuc hien tai Cong ty TNHH Tu vin Thiit

ki Xay dung AA.
+V6 thM gian: De tai dugc thuc hien tir 14/01/2013 din 14/04/2013.
+V6 noi dung: Tim hiiu ki toan xac dinh kit qua hoat dong kmh doanh tai
C6ng ty TNHH Tu vin Thiit ki XSy dung AA thang 12 nam 2012 va phan tich kit
qud kinh doanh qua 3 nam 2010 - 2012.

SVTH: Vo Thi Ngqc TuoiTrang 2


Ke todn xdc dinh vd phdn tich kit qua kinh doanh tqi Cong ty TNHH Tit van

ThiitkiXaydungAA
1.4Phuwng phap nghien cuu:
? Phuong phap thu thap:
-Thu thap du lieu sa cap: Quan sat, trao doi true tiep voi nhan vien phong ke

todn tai chinh ciia Cong ty TNHH Tu v^n Thiet kg Xay dung AA.
-Thu thap du lieu thu cip:
+Tim hieu ede van ban ve che do ke toan Men hanh: He thong chuan muc,
thong tu, quyet dinh 15, Mat ke todn....
+Thu thap du lieu da du^e xu ly thong qua cac nhan vien ke toan nhu: cac bao
cao kit qua hoat dong ldnh doanh, cac chiing ttr kg toan, so cai, nhat ky chung, s6
chitiet...

+Tham khdo giao trinh, thong tM tu sach, bao, internet va cac de tai cua sinh
vien khoa trucrc.

? Phuwng phap xu ly du lieu:
Tong hop cac chung tir, so sach, bang bdo cao ket qua hoat dqng kinh doanh co
lien quan. Dong thai sue dung phuang phap phan tich, th6ng ke, so sanh... nhdm dua

ra nhan xet va danh gid chinh xdc ve tinh hinh hoat d^ng cua cong ty trong 3 nam
qua.

1.5Y nghla nghien cuu
Viec nghien ciiu de tdi giiip t6i hoc duoc nhieu kinh nghiem thong qua vide van
dung ly thuyet da hoc vao thuc tien.

Qua khoa Man toi co the biet duoc lam edeh nao d6 hoan thien cong tdc ke todn
xdc dinh va phan tich tlnh hinh kinh doanh sao cho cd hieu qud mang lai hieu g di hoc cac khda ngdn h^n tai cac trubng xay
dung, dg bigt thgm nhieu mau ma moi trong xay dung ma thi truong dang ua
chuong nhdt hien nay, dem vg cong ty trign khai va thuc hien gdp phan nang cao
sue canh tranh cua s^n pham de co thg dung vung trgn thi truong.

-Viec tang luong cho nhan vien la de ho thich thii lam viec, do do giam dugc
thai gian thi cong cung nhu gi^m rat nhigu chi phi khac. Ngoai ra, cting tang
cuong chinh sach khen thuang, khuyen khich cong nhan vign co nang lire, sang

tao, phat huy t6t nhit ngu6n npi lire v6n co trong cong ty. Chi phi tign luong bo
ra cho viec tang luong thap hon doanh thu mang lai cho ngn loi nhuan se cao
hon.

-Hien nay, ITnh vuc tu vdn, thigt kg la mot lihh vuc ddy tigm nang trong thi
truong xay dung, tao ra nhigu doanh thu. Vi vay, khi nhan hop dong xay dung

cong ty cung nen quang cao cho kh^eh hang biet la cdng ty cung co tu van, thigt
kg dg khach hang bigt va se thug c6ng ty tu vdn, thigt ke khi din. Co nhu vay,
cong ty moi phat trign hon ntta trong tuong lai va cung gdp phan lam giam rui ro
khi co bien dong xdy ra.
5.3.7 Giam chi phi.

-Trudc khi sap den mua mua lu, viec van chuyen vat tu se khd khan, neu

cdng trinh dang thi cong ma khong co vat tu dg xay dung thi dnh hudng rat Ion
den tign dp cong trinh, bat bupc cong ty xay dung se di mua ngoai, tan dung co
hoi nay cac cong ty chuyen mua ban vat lieu xay dung thuang tang gia. Be chi
phi mua nguygn vat lieu khong tang cao, hang nam, Ban lanh dao nen cii mot dpi
thu mua vat tu vg du tru trong kho nhung khong nen mua qua som vat tu vi vat

tu dg qua lau se anh hudng dgn chat luong cong trinh, lam nhu vay cd thg tranh
dupe truong hop thigu hut vat tu khi dang xay dung va cac khodn chi phi khac
nua. Ben canh do, phdi phan cong nhiem vu cho bp phan xay dung va bo phan

thu mua NVL cd su doc lap vdi nhau, tranh trudng hop ngudi mua hang lign ket
vdi nha cung cap mua hang vdi gia cao dg hudng loi rieng, trong khi do, cong ty
phai chiu thiet va cung tranh trudng hop mua du thira so vdi kg hoach san xuit
dan den ton nhieu chi phi luu kho, b^o quan.
-Khi nhan dupe hop dong kinh te, Ban lanh dao va can bp ky thuat theo kinh
nghiem nhe nghiep cd the udc lupng dupe thai gian khi nao se hoan thanh cong
trinh, chang h^n cdng trinh se hoan thanh trong 5 thang, luc nay, cdng ty phai gia
tang cdng suat may mdc, nang su^t lam viec lgn 100%, nhu vay mdi cd the
nghiem thu cdng trinh trong 4,5 thdng hay la sdm hon nua cung tuy thupc vao

SVTH: Vo Thi Ngpc TwoiTrang 134


Kitodn xdc dmhvdphdn tick kit qua kinh doanh tgi Cong ty TNHH Tie vdn Thiit ki
XdydungAA^^^^^^^^^^^^^^^^^^^^^^^^^^

-Viec hru trtt chiing tir, lira chon, phan loai chiing tur dugc to chiic, sap xep

hop 15^, diy dii, theo dung quy dinh ciia die do kg toan. De xac dinh ket qua kinh
doanh, bo phan kg toan sir dung cac chiing tir nhu: Hod dan GTGT, phigu xudt
kho, phigu thu, phigu chi, gidy bao No, gidy bao Co, phieu kg toan (chiing tir tir
lap cho tirng nghiep vu kg toan).
-Chiing tir dirqc tap trung va luu tru a phong ke toan cong ty m<3t each khoa

hoc, dam bao cho viec tim kigm truy cap thdng tin khi can thiet. Chiing tir dugc
lira giur bdo quan hang thang, hang quy, cac chiing tir g6c dugc tap hop theo tirng
nhdm, chimg loai khac nhau. Rieng chiing tir thuoc 3 nam tai chlnh lien tiep thi
dugc lira giur trong cac file tai lieu rieng biet, tao thuan lgi cho viec tim kigm.
>He thong tai khoan sir dung:
He thdng tai khodn kg toan dugc cong ty sii dung phu hgp voi thuc trang hoat
dong kinh doanh cua cong ty. Cach hach toan ciia cong ty noi chung la hop Iy,

hiiu hi^ u, diing vdi che do kg toan ban hanh.
>Ve phuong phap ke toan:
-Cong ty da van dung cac nguyen tdc kg toan nhu: co so don tfch, nguygn tac
gia g6c, nguyen tfic than trong, nguygn tac phu hop... trong hach toan noi chung

va trong ghi nhan doanh thu, chi phi noi rieng de xac dinh ket qua kinh doanh.
-Phuong phap hach toan tai cong ty thuc hien tuong doi chinh xac, phu hop
voi did do kg toan cung nhu dac didm ho^t dong kinh doanh ciia don vi nhu:
hach toan hang ton kho theo phuong phap kg khai thuirng xuyen, tinh thug
GTGT theo phuong phap khdu trir.
-Cong ty danh gia tai san co dinh theo nguyen gia, hao mon luy kg va gia tri
con lai, tinh khdu hao tai san c6 dinh theo phuong phap duong thang, la hgp ly va
phu hgp vdi quy mo tai san c6 dinh ciia cong ty vi phuong phap nay cd uu digm
la don gi^n, dg tinh toan giiip cho viec hach toan.

>Vl cong tac kl toan may:

-Khoi lugng cong viec va nghiep vu tai cong ty tuong doi nhieu. Vi vay

cong tac hach toan ke toan doi hoi phai qu^^ ly va cap nhat rat nhigu thong tin, so
lieu. Tuy nhien, voi su trang bi may vi tinh, ling dung tin hgc vao cong vigc ke
toan da giup viec tiep can cac thong tin dugc nhanh chong, cap nhat cac so lieu

dugc dg dang, kip thai nen so lugng cong vigc giam di rat nhieu.
-Hien tai, cong ty dang sii dung phdn mdm kg toan Fast Accounting 10.0, cd

kdt ndi Internet. S6 sach kg toan dugc cap nhat hang ngay va he thdng lira trir tai
lieu tren may tinh cd nhigu uu digm: tien ich nhap lieu, tien ich khi xem bao cao,
kgt xudt ra Excel, cd tinh mgm deo, cho phep nhigu lua chon khac nhau nhdm
dap ling ygu cau dac thu cua cong ty.
•=> Torn lai, cong tac to chiic kg toan ndi chung va kg toan kgt qua kinh doanh

ndi rigng nhin chung da tu^n thii theo dung chg do kg toan hien hanh quy dinh vg
mo so kg toan, ghi chep vao so va sir dimg cac chiing tu lign quan... dg dam bao

SVTH: Vo Thi Ngpc TurnTrang 123


Ki toan xdc dinh vd phdn tick kit qua kink doank tqi Cong ty TNHH Tu v&n Tkiit ki
Xdy dung AA
kha nang lam viec ciia con nguai va my moc, nhu the se tiet kiem dugc rat
nhieu chi phi.

-Can bo qu^n \f van phong, hang ngay phai kiSm tra theo doi moi chi phi
phat sinh trong cong ty. Chi phi nao cd thS tit kiem dugc thi tiSt kiem nhu chi'
phi dien thoai thi yeu etui nhan vien khong sir dung dien thoai ciia cong ty lam
viec riSng khong lien quan den cong viec, dien thlp sang, may lanh sau khi lam

viec xong phai tdt hSt cac thiet bi khi ra ve. Tung nhan vien phdi quhn ly tot do
dung van phong tranh mat mat, lam t6t co thudng, vi pham se bi tru lucmg, nhu

vay mdri tiSt ki^m dugc chi phi qu^n ly doanh nghiep va con nhiSu chi phi khac
nha ciing can phai tiet kiem.

-Gi6ng nhu giai phap trong phan tim ki^m mb rong thi truong, Ban lanh dao
phai tao quan he t6t d6i vbi cdc ngan hang,tao dieu kien thuan lgi trong qua trinh
vay von vdi lai suit thap, cd nhu the chi phi tai chinh se gidm dang ke.
-K6 toan khi tinh khdu hao TSCB phai phan bo ddy dd cho cac ky trong thcri
gian su dung, sau khi tinh khau hao xong se gtii ISn cho ke toan trucmg va Ban

Giam d6c kiSm tra nhdm tranh hu hao, t6n thit, nhu thS mui co the gi^m dugc
chi phi khiu hao TSCB d^n miic thap nhit. Ngoai ra, dinh ky hang thang hay
hang quy, ke toan phai kiem ke va danh gia lai TSCB xem cd mat mat, hu hao gi
khong, nhim sbm phat hien ra sai sot va trinh bao len cho Ban lanh dao de co

nhthig bien ph^p xd ly kip thai.
-Phan b6 lai kSt cau lao dong cho hop ly, t6 xay dung nao cin nhiSu lao dong
va to xay dung nao sir dung it lao dong mh phan bo cho hgp If, ch^ng han nhu to
be tong 1, t6 be tong 2 c6ng viec nhieu, phai lam nhieu cong doan thi so lugng
lao dong se nhi^u han to sit va t6 hoan thien. Bo dd, trdnh dugc tinh trang c6ng
viec thi it nhung lai thue qua nhieu lao dong lam lang phi nhan cong, lang phi
ti^n luang nhan cong.
5.3.8 Hoan thien ty so quan tri ng.

5.3.8.1 Doi v&i khodn phai thu:
Khi khach hang dbng y phuang thdc thanh toan do cong ty dl ra va nen yeu
cau khach hang ki nhan vao bien b^n la se thanh toan diing thai han nhu trong

hgp dcing, phong trucrng hop khach hang khong thuc hien theo bien bdn da ky ket
do quen, hay mot ly do nao khac. Vi vay, kS toan phai thuang xuyen kiem tra
tinh hinh cong ng, xem khach hang nao da den han thanh toan va se ggi dien
thong bao truac thai han thnah toan 1 tuan, nhu vay khach hang se khbng quen.

Bien phap kh^c, khi den han thanh toan ma khdch hanh chua txi ti&i thi cong ty
cu can bo den van phong, tru so cua khach hang truac tien la hoi tham, sau do la

ban vh viec thu ng. Neu khach hang khbng chiu thanh toan a muc nghiem trgng
anh huang den tinh hinh hoat dong thi cong ty se nha phap luat can thiep de thu
hoi cac khoan ng ma khach hang co tinh khong tra.

SVTH: Vd Thi Ngpc TuffiTrang 135


Kito&n xdc dinh vdphdn tich kit qua kinh doanh tqi Cdng ty TNHH Tit vin Thiit ki
Xay dung AA
5.3.8.2 Doi v&i cdc khodn phdi trd:
KM nhan thiy cdng ty chua kip thanh to^n tidn hang dung han cho nha cung
cap, Ban lanh dao nen co chi thi cho nhan vien goi didn hay den gap trpc tiep nhh
cung cap de giai trtnh ly do cham thanh toan cua cong ty. Neu xet thay cong ty

khdng the thanh toan diing han nhtt trong hop dong da ky kdt do dang gap khd
khan vd tai chinh, thi cong ty nen xin nha cung cip gia han thoi'gian trh no (1
thang, 2 thang, 3 thang), dd cong ty co thai gian giai quydt kho khan trubc mat.

Nhung du sao di chang nua, cong ty nen dat chii tin len hang dau la phai
thanh toan dung han, co nhu vay mdi tao sir ben v^ng trong quan he hop tac lau
dai vdi cac nha cung cap.
5.4 Ket Man.

Nhiing nam qua cung voi sir doi mdi sau sSc ctia co che quan ly kinh te, cac

cdng ty da thtrc sir phai van dong de ton tai va di ISn bang chinh thtrc lire ciia
minh. Mu6n dat duoc dilu do thi cdng tac kd toan noi chung va cdng tac phan
tich va xac dinh kdt qua kinh doanh ndi ridng trong cdng ty phai ngay cang duoc
cdng cd va hoan thien de thuc sir trd thanh cdng cu quan ly tai chinh gdp phan
d^c Me vao viec nang cao hieu qua hoat dong san xuat kinh doanh cua cdng ty.

Cdng ty dat duoc nhtog thanh tuu nhu ngay hdm nay la do cdng ty s^n xuat
kinh doanh cac mat hang theo dung nganh nghe dang ky, thuc Men tot cac nghia

vu ndp ng^n sach ddi voi nha nude. Cdng ty cd mot doi ngu can bo cd trinh do
cdng nghe ky thuat cao, duoc phan bd dung nghiep vu tir do mdi phat huy het
kha nang cua cua cac can bo cdng nhan vien trong cdng ty. Ben canh su thanh
cdng do, con do hoat dong san xuat kinh doanh cua cdng ty dang ngay duoc to

chiic mot each cd hidu qua hon, bd may quan ly va bd may ke toan dSn dan duoc
sap xdp lai mot each khoa hoc, phu hop voi dac thu cha cdng ty.
Cdng ty ludn phat huy nhung the manh va khhc phuc nhimg han che nhim
muc tieu gia tang Igi nhuan, tidt kiem chi phi, ha gia thanh san ph^m va nang cao
chat luqng shn phim la phuong cham hang diu ma cac cdng ty san xuat thudng
dat ra.

Tuy nhien voi nhung ly do nhat dinh, ben canh nhung thanh qua dat duoc vSn
cd mot so han chd trong cdng tac k toan ndi chung cung nhu ke toan xac dinh va

phan tich ndi rieng nhu da duqc neu d phfct tren.
Nham tao uy tin cho cdng ty dd cd the dung vting tren thi trudng, doi hoi cdng
ty phhi tao ra cac cdng trinh xay dung ludn dat ch^t luong cao, nhidu mau ma dep
phu hop voi tieu chuan "Hang Viet Nam Chit Luqng Cao", gia thanh hop ly phu

hop voi thi trubng. San sang cung cap kip thoi diy du dung vd sd luqng va chit
luqng cdng trtnh cho mqi khach hang trong khu vuc Dong BSng Song Ctru Long,
mqi cdng trtnh loin nhd cho vide lip ghep, xay dtmg va ddi mdi. Voi xu hudng
phat tridn nhu Men nay cdng ty se nghy mot phat tridn hon va mo rqng thi trubng
cung nhu da dang hoa san pham bing each tang vdn, mb rqng quy md va quy

SVTH: Vd Thi Ngpc TitffiTrang 136


KStodn xdc dink vdphdn tick kit qua kink doank tqi Cong ty TNHH Tir vin TkiSt ki
XaydungAA
trinh cong nghe, nang cao tay nghe cho cong nhan vien cong ty trong do co mot

phdn rat quan trpng la qudn 1^ t6t ttoh hlnh t^i san va nguon v6n cua cong ty.
Vdi v6n kiin thilc con han hep va thoi gian tim hiiu thuc tS tai c6ng ty khdng
nhiSu n6n khong th^ co nhiing y kien xdc dang v6 cong tac k toan xac dinh va
phan tich tai c6ng ty, mong dupe sir gdp y chan th^nh cua ede co, chii, anh, ch|
va ede qu^ thdy, c6 cua tniong de giup toi co dupe kien thuc vung vang hern sau
khi tot nghiep ra truemg.

T6i xin chan thanh Cam On!

SVTH: Vo Thi Ngpc TtfffiTrang 137


TAI LIEU THAM KHAO

1.Bo Tai chinh. 2007. Chg do kg toan doanh nghiep vira va nho. Ha noi:

NXB Th6ng ke.

2.Bp mon Kg Toan - Tai chinh. Khoa Kinh T6. Dai Hoc Qu6c Gia Thanh Ph6
H6 Chi Minh. 2006. Kg Toan Tai Chinh. TP HCM: NXB Dai Hoc Qu6c
GiaTPHCM.
3.PGS. TS. V6 Van Nhi. 2011. Huong din thuc hanh kg toan doanh nghiep
vua va nh6. Ha noi: NXB Th6ng ke.
4.PGS. TS. Pham Van Dupe - Ths. Trln Phuoc. 2010. Phan tich hoat dong

khih doanh. TP HCM: NXB Dai Hoc Cong Nghiep.
5.TS. Phan Die Dung. 2006. Kg toan tai chinh. TP HCM: NXB Thgng ke.
6.Ths. Pham Van Dupe. 2008. Phan tich hoat dong kinh doanh. TP HCM:
NXB T6ng hop TP HCM.
7.Ths. Ngo Th6 Chi - Ths. Nguyln Trong Co. 2005. Giao trinh phan tich tai
chinh doanh nghiep. Ha noi: NXB Tai chinh.
8.Nguyin Hai S&a - Hoang Anh. 2008. dm nang nghiep vu qu^n tri tai
chinh doanh nghiep. Ha noi: NXB Th6ng Ke.
9.Ths. Trtnh Qu6c Viet. Khoa Kinh t^ - Quan tri khih doanh. Truong Dai Hoc
An Giang. Giao trinh he thong thong tin ke toan.
10.Bo mon he th6ng thong tin k6 toan. Khoa Kg toan - Ki&n toan. Truong

Dai Hoc Kinh TS Thanh Ph6 H6 Chi Minh. He th6ng thong tin ke toan. TP
HCM: NXB Phuong Dong.
11.Thach Thi Ngpc Lan. 2010. Phan tich tinh hinh tai chinh tai cong ty x^y
lip An Giang. Khoa luan t6t nghiep dai hoc. Khoa Kinh tg - Quan tri kinh
doanh. Dai hoc An Giang.

12.Nguydn Thi Tu Ny. -2011. Kg toan xac dinh va phan tich kgt qua kinh
doanh tai Cong ty Co phan san xuat va kinh doanh vat lieu xay dung. Khoa
luan tot nghiep dai hoc. Khoa Kinh te - Quan tri kinh doanh. Dai hoc An
Giang.

PHU LUC

Phu luc 01: Danh muc chfeig tir dang sir dung tai cong ty.
Phu luc 02: Danh muc tai khoan dang sir dung tai cong ty.
Phu luc 03: Danh muc so sach dang sit dung tai cong ty.

Phu luc 04: Bang can doi kd todn nam 2011.
Phil luc 05: B^ng can d6i k^ toan nam 2012.


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Thu
Kho

T.Quy

KT.BT

Luanchuyen

4

Phu luc 01: Danh muc chung tit dang sir dung tai cong ty.

S6Cai

1

BTH

BTH

. 2,

4

SoCai

SoCai

S6 theo doi SoCai

3 ,

Ghis^

Phu luc 01