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LI NI U
t nc Vit Nam ang trn i mi. Nn kinh t c nhiu
i thay ng k. Cng vi nhng chuyn bin , hot ng sn xut raca ci vt cht din ra trn quy m ln, vi cht lng v hiu qu ngy
cng cao nhng trong nn kinh t th trng y c hi v thch thc
khng phi bt k doanh nghip no cng ng vng trn th trng, m
phi ng u vi nhng kh khn v ri ro. S canh tranh, ganh ua
nhau, ginh git chim lnh th trng, p ng nhu cu th hiu ngi
tiu dng din ra hn lc no ht.
Trong hot ng sn xut, cc doanh nghip u tm mi bin php sn xut ra sn phm vi s lng nhiu, cht lng cao nht chi ph
th p nht v thu c li nhun nhiu nht. t c mc tiu ny
bt k mt ngi qun l no cng phi nhn thc c vai tr ca
thng tin k ton ni chung, k ton nguyn vt liu ni ring. Vic t
chc cng tc k ton nguyn vt liu k ton phn nh y , kp
thi, chnh xc s hin c v tnh hnh bin ng nguyn vt liu
doanh nghi p c vai tr c bit quan trng. Vai tr c th hinqua vic gip cho nh qun tr doanh nghip c nhng thng tin kp thi
v chnh xc la chn phng n sn xut kinh doanh mt cch tt
nht, lp d ton chi ph nguyn vt liu m bo cung cp ng cht
lng v kp thi cho sn xut gip cho qu trnh sn xut din ra nhp
nhng ng k hoch ng thi xc nh c nhu cu nguyn vt liu
d tr hp l trnh gy ng vn v nng cao hiu qu s dng nguyn
vt liu nhm h thp chi ph sn xut, h gi thnh sn phm.Cng ty Dt - May H Ni l mt cng ty ln, mt hng sn xut
ch yu l vi, si, sn phm dt kim nn s lng cc loi nguyn vt
liu hng nm ca cng ty nhp v va ln va phong ph v a dng v
chng loi. Chnh v vy cng tc k ton nguyn vt liu cng ty rt
c ch trng v c xem l mt b phn qun l khng th thiu
c trong ton b cng tc qun l ca cng ty.
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Vi nhng l do trn, em qut nh la chn ti: "Tchc cng
tc k ton nguyn vt kiu ti cng ty Dt - May H Ni". ti ny
ngoi phn mu v kt lun gm c 3 phn:
- Phn I: Nhng vn c bn v hch ton k ton nguyn vt
liu trong doanh nghip
- Phn II: Thc trng k ton nguyn vt liu ti cng ty Dt -
May H Ni
- Phn III: Phng hng hon thin t chc k ton vt liu v
nng cao hiu qu s dng nguyn vt liu ti cng ty
Dt - May H Ni
Mc d rt c gng v lun nhn c s gip tn tnh ca c
gio hng dn Nguyn T Phng, nhng do nhn thc v trnh cn
hn ch, nn bo co chc chn khng trnh khi nhng tn ti v thiu
st. Do vy, em rt mong sng gp kin ca thy, c gio, cc c
ch, anh ch phng ti v trong cng ty cng ton b cc bn c nhm
hon thin hn na.
Em xin chn thnh cm n c gio hng dn Nguyn T Phng
v cc c ch, anh ch phng K ton ti chnh cng ty Dt - May H
Ni gip em hon thnh bo co ny.
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PHN I
NHNG VN C BN V HCH TON K TONNGUYN VT LIU TRONG DOANH NGHIP
I. NGHA CA NGUYN VT LIU V QUN L NGUYN
VT LIU TRONG DOANH NGHIP
1. Vai tr ca nguyn vt liu
1.1. c im ca nguyn vt liu.
tin hnh sn xut kinh doanh cc doanh nghip cn phi c
y cc yu t cbn, l: lao ng, t liu lao ng v i tng
lao ng. Nguyn vt liu l i tng lao ng, l mt trong ba yu tcbn ca qu trnh sn xut.
Nguyn vt liu l i tng lao ng tri qua tc ng ca lao
ng con ngi v c cc n v sn xut s dng lm cht liu ban
u to ra sn phm.
Nguyn vt liu c cc c im: sau mi chu k sn xut, nguyn
vt liu c tiu dng ton b hnh thi vt cht ban u ca n khng
tn ti. Ni khc i, nguyn vt liu b tiu hao hon ton hay b bindng i trong qu trnh sn xut v cu thnh hnh thi vt cht ca sn
phm.
Gi tr nguyn vt liu c chuyn dch ton b v chuyn dch
mt ln vo gi tr sn phm sn xut ra, nguyn vt liu khng hao mn
dn nh ti sn cnh.
1.2. Vai tr ca nguyn vt liu
Tc im cbn ca nguyn vt liu, ta c th thy nguyn vt
liu c xp vo ti sn lu ng, gi tr nguyn vt liu thuc vn lu
ng. Nguyn vt liu c nhiu loi, th khc nhau, bo qun phc tp.
Nguyn vt liu thng c nhp xut hng ngy.
Nguyn vt liu l mt trong nhng yu t c bn ca qu trnh
sn xut kinh doanh, tham gia thng xuyn vo qu trnh sn xut sn
phm, nh hng trc tip n sn phm c sn xut. Thng thng
trong cc doanh nghip sn xut, nguyn vt liu thng chim mt t
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trng rt ln trong chi ph sn xut v gi thnh sn phm, nn vic tit
kim nguyn vt liu v s dng ng mc ch, ng k hoch c
ngha quan trng trong vic h gi thnh sn phm v thc hin tt kt
qu sn xut kinh doanh.
Xut pht t vai tr quan trng ca nguyn vt liu i hi cc
doanh nghip phi qun l cht ch nguyn vt liu tt c cc khu thu
mua, bo qun, d tr, s dng. Trong mt chng mc no , gim mc
tiu hao nguyn vt liu l cs tng thm sn phm mi cho x hi,
tit kim c ngun ti nguyn vn khng phi l v tn.
2. Phn loi, nh gi nguyn vt liu.
2.1 Phn loi nguyn vt liu.Phn loi nguyn vt liu l sp xp cc th nguyn vt liu cng
loi vi nhau theo mt c trng nht nh no thnh tng nhm
thun li cho vic qun l v hch ton.
Nguyn vt liu s dng trong doanh nghip bao gm nhiu loi c
cng dng khc nhau c s dng nhiu b phn khc nhau, c th
c bo qun, d tr trn nhiu a bn khc nhau. Do vy thng
nht cng tc qun l nguyn vt liu gia cc b phn c lin quan,phc v cho yu cu phn tch, nh gi tnh hnh cung c p, s dng
nguyn vt liu cn phi phn loi nguyn vt liu.
C nhiu cch phn loi nguyn vt liu, hin nay cch ch yu l
phn loi nguyn vt liu theo tc dng ca n i vi qu trnh sn xut
Theo cch ny th nguyn vt liu c phn ra thnh cc loi nh
sau:
- Nguyn liu, vt liu chnh: (bao gm c na thnh phm muangoi). i vi cc doanh nghip sn xut nguyn vt liu chnh l i
tng lao ng ch yu cu thnh nn thc th sn phm nh st, thp
trong cc doanh nghi p ch to my, c kh, xy dng c bn, bng
trong cc doanh nghi p ko si, vi trong doanh nghip may... i vi
na thnh phm mua ngoi vi mc ch tip tc qa trnh sn xut sn
phm v nh: Si mua ngoi trong cc nh my dt cng c coi l
nguyn vt liu chnh.
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- Vt liu ph: l i tng lao ng nhng khng phi l c s
vt cht ch yu hnh thnh nn sn phm mi. Vt liu ph ch c
vai tr ph tr trong qu trnh sn xut kinh doanh c s dng kt hp
vi vt liu chnh hon thin v nng cao tnh nng cht lng ca
sn phm, hoc c s dng m bo cho cng c lao ng hot
ng bnh thng, hoc phc v cho yu cu k thut, nhu cu qun
l.
- Nhin liu: l th to ra nng lng cung cp nhit lng bao
gm cc loi th rn, lng, kh dng phc v cho cng ngh sn
xut sn phm cho cc phng tin vt ti my mc thit b hot ng
trong qu trnh sn xut kinh doanh nh: xng, du, than... Nhin liu
thc cht l vt liu ph tch thnh mt nhm ring do vai tr quan
trng ca n nhm mc ch qun l v hch ton thun tin hn.
- Ph tng thay th: bao gm cc loi ph tng, chi tit dng
thay th sa cha my mc thit b sn xut phng tin vn ti.
- Thit b v vt liu xy dng c bn: l cc vt liu, thit b
phc v cho hot ng xy dng cbn, ti to ti sn cnh.
- Ph liu thu hi: l nhng loi ph liu thu hi t qu trnh snxut s dng hoc bn ra ngoi.
Vic phn chia ny gip cho doanh nghip t chc cc ti khon
chi tit d dng hn trong vic qun l v hch ton nguyn vt liu. Tuy
nhin do qu trnh sn xut c th c tin hnh cc doanh nghip
khc nhau nn vic phn loi nguyn vt liu nh trn ch mang tnh cht
tng i.
Ngoi ra c th phn loi nguyn vt liu theo cc loi sau:- Cn c vo ngun thu nhp, nguyn vt liu c chia thnh.
. Nguyn vt liu mua ngoi: mua t th trng trong nc hoc
mua nhp khu.
. Nguyn vt liu t qua cng ch bin
. Nguyn vt liu thu ngoi qua cng sn xut.
. Nguyn vt liu nhp gp vn.
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- Cn c vo chc nng nguyn vt liu i vi qu trnh sn xut
th nguyn vt liu bao gm:
. Nguyn vt liu trc tip dng cho ch to sn phm v sn xut
. Nguyn vt liu dng cho cc nhu cu khc: phc v cc phnxng, ti sn xut, cho nhu cu bn hng qun l doanh nghip.
2.2 nh gi nguyn vt liu
nh gi vt liu l cch xc nh gi tr ca chng theo tng
nguyn tc nht nh. Theo quy nh hin hnh k ton nh p xut, tn
nguyn vt liu phi phn nh theo gi tr kinh t, khi xut kho cng phi
xc nh gi tr thc t xut kho theo ng phng php quy nh. Sau
y l mt s phng php nh gi nguyn vt liu.2.2.1 nh gi vt liu theo gi tr thc t.
a. Gi tr thc tvt liu nhp kho.
- i vi nguyn vt liu ngoi l tr gi vn thc t nhp kho
Chi ph mua thc t gm: Chi ph vn chuyn, bc d, bo qun,
chi ph thu kho, thu bi, tin pht, tin bi thng...
+ i vi cc n v tnh thu VAT theo phng php khu tr
th gi mua thc t l gi khng thu VAT u vo.
+ i vi cc n v tnh thu VAT trc ti p v l c s kinh
doanh khng thuc i trng chu thu th gi mua thc t l gi mua c thu VAT.
+ i vi nguyn vt liu mua vo s dng ng thi c hai hot
ng chu thu v khng chu thu VAT th v nguyn tc phi hch ton
ring v ch c khu t VAT u vo i vi phn nguyn vt liu
chu thu VAT u ra.
+ Trng hp khng th hch ton ring th ton b VAT u vo
ca nguyn vt liu u phn nh trn ti khon 113 (1331) n cui k
Tr gi vn
thc t ca
nguyn vtliu
Gi muavt liu
(theo hon)
= + +
Chi phkhu
mua
Thunhpkhu
nu c
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k ton mi phn b VAT u vo c khu tr theo t l phn trm
gia doanh thu chu thu VAT trn tng doanh thu bn hng ca doanh
nghip. S thu VAT khng c khu tr s phn nh vo gi tn hng
bn (632) trng hp s tn kho qu ln th s c phn nh vo ti
khon 142 (1422).
+ Trng h p nguyn vt liu doanh nghip thu mua ca cc c
nhn hoc t chc sn xut em bn sn phm chnh h (thng l
nguyn vt liu thuc hng nng sn) th phi lp bng k thu mua hoa
hng v sc khu tr VAT theo t l 2% trn tng gi tr hng mua
vo. Trng h p khu tr ny khng c p dng i vi cc doanh
nghip thu mua nguyn vt liu xut khu hoc sn xut hng xut
khu.
- i vi vt liu do doanh nghip t gia cng ch bin th gi
thc t nguyn vt liu l gi vt liu xut gia cng, ch bin, cng vi
cc chi ph gia cng ch bin. Chi ph ch bin gm: chi ph nhn cng,
chi ph khu hao my mc thit b v cc khon chi ph khc.
- i vi vt liu thu ngoi gia cng ch bin.
Chi ph thu ngoi gia cng gm: tin thc gia cng phi tr chi
ph vn chuyn n csgia cng v ngc li.
- i vi vt liu nhn vn gp lin doanh th gi thc t l gi tr
vt liu do hi ng gia cng nh gi.
- i vi vt liu do nh nc cp hoc c tng th gi tr thc
t c tnh l gi tr ca vt liu ghi trn bin bn bn giao hoc ghi
theo gi tr vt hin tng, thng tng ng vi gi tr trng.
- i vi ph liu thu hi: c nh gi theo gi c tnh hoc
gi thc t (c th bn c).
b. Gi thc tvt liu xut kho.
Gi thc tca nguyn
vt liu
Gi trnguyn vtliu xutgia cng
Chi phthu ngoigia cng
= +
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Vt liu trong doanh nghip c thu mua nhp kho thng xuyn
t nhiu ngun khc nhau. Do vy gi thc t ca tng ln, tng t
nhp cng khng hon ton ging nhau v trong khi xut kho k ton
phi tnh ton xc nh gi thc t xut kho cho cc i tng s dng
theo phng php tnh gi thc t xut kho c ng k p dng
trong cc nin k ton. tnh tr gi thc t ca nguyn vt liu xut
kho cc doanh nghip c th p dng mt trong cc phng php sau.
* Phng php tnh gi theo gi ch danh.
- Phng php ny c p dng vi cc vt liu c gi tr cao,
cc loi vt tc chng. Gi thc t ca vt liu xut kho c cn c
vo n gi thc t ca vt liu nhp kho theo tng l, tng lot nhp, v
s lng xut kho theo tng ln.
S dng phng php ch danh s to thun li cho k ton trong
vic tnh ton gi thnh vt li c chnh xc, phn nh c mi
quan h cn i gia hin vt v gi tr nhng c nhc im l phi
theo di chi tit gi vt liu nhp kho theo tng ln nhp nu khng vt
liu xut kho s khng st vi gi thc t ca th trng.
* Phng php tnh gi theo gi bnh qun gia quyn.Phng php ny thch hp vi nhng doanh nghi p c t danh
im vt t. Theo phng php ny cn c vo gi thc t vt liu tn
u k v nh p kho trong k, k ton xc nh gi bnh qun ca mt
n v vt liu. Cn c vo lng vt liu xut trong k v gi n v
bnh qun xc nh gi thc t ca vt liu xut trong k.
Tnh theo phng php ny s c kt qu chnh xc, nhng n i
hi doanh nghip phi hch ton c cht ch v mt s lng ca tng
loi vt liu, cng vic tnh ton phc tp i hi trnh cao.
* Phng php tnh gi theo gi thc tnhp trc - xut trc.
Gi thc txut kho
Tr gi thc t tn u k + gi tr thc t nhp kho trong k
S lng tn u k + s lng nhp trong k
=
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Theo phng php ny vt liu nhp trc c xut dng ht mi
xut dng n ln nhp sau. Do , gi vt liu xut dng c tnh ht
theo gi nh p kho ln trc, xong mi tnh theo gi nh p kho ln sau.
Nh vy gi thc t vt liu tn cui k chnh l gi thc t vt liu nhp
kho thuc cc ln mua vo sau cng.
Nh vy nu gi c xu hng tng ln th gi ca vt liu tn kho
cui k s cao v gi tr vt liu s dng s nhi nn gi thnh phm
gim, li nhun trong k tng. Trng hp ngc li gi c c xu hng
gim th chi ph vt liu trong k s ln. Do li nhun trong k s
gim v gi tr vt liu tn kho cui k s nh.
* Phng php tnh gi theo gi thc tnhp sau xut trc.
Theo phng php ny, nhng vt liu mua sau sc xut trc
tin phng php ny ngc li vi phng php nh p trc xut
trc.
2.2.2 nh gi vt liu theo gi hch ton.
Vic dng gi thc t hch ton vt liu thng p dng trong
cc doanh nghip c quy m khng ln, chng loi vt t khng nhiu.
i vi cc doanh nghip c quy m ln, khi lng chng loi vt tnhiu tnh hnh nh p xut din ra thng xuyn th vic xc nh gi
thc t ca vt liu hng l rt kh khn tn nhiu chi ph. Trong nhng
trng hp m bo theo di kp thi vic gi hch ton l gi tm
tnh hay gi k hoch c quy nh thng nht trong phm vi doanh
nghip v c s dng trong k chng ta c th tin hnh nh gi hch
ton theo cc bc sau:
* Hng ngy s dng gi hch ton theo gi thc t c s liughi vo ti khon s k ton tng hp v bo co kt qu theo cng thc.
H s givt liu
Tr gi thc t VL tn u k + tr gi thc t VL nhp trong k
Tr gi hch ton VL tn u k + tr gi hch ton VL nhp trong k
=
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Tu thuc vo c im, yu cu, trnh qun l ca doanhnghi p m h s gi vt liu c th tnh ring cho tng th tng loi
hoc c loi vt liu. Tuy c nhiu phng php tnh gi vt liu nhng
mi doanh nghip chc p dng mt trong nhng phng php v
mi phng php c u im v nhc im ring nn p dng phng
php no cho ph hp vi c im, quy m l vn t ra cho mi
doanh nghip.
3. Yu cu qun l v nhim v ca k ton nguyn vt liu.3.1 Yu cu ca cng tc qun l nguyn vt liu.
Mun cho cc hot ng sn xut kinh doanh ca cc doanh
nghip tin hnh c u n, lin tc phi thng xuyn m bo cho
n cc loi nguyn vt liu v s lng, kp v thi gian, ng v quy
cch phm cht. y l mt vn bt buc m nu thiu th khng th
c qu trnh sn xut sn phm c. m bo cung ng, d tr, s
dng tit kim cc loi nguyn vt liu c tc ng mnh mn cc mthot ng sn xut kinh doanh ca doanh nghip. Do yu cu qun l
chng th hin mt sim sau:
- Thu mua: nguyn vt liu l ti sn d tr sn xut thng xy ra
bin ng do cc doanh nghi p phi thng xuyn tin hnh cung ng
vt t nhm p ng kp thi cho sn xut. Cho nn khu mua phi qun
l v khi lng qun l c hiu qu, chng tht thot vt liu, vic thu
mua theo ng yu cu s dng, gi mua hp l, thch hp vi chi phthu mua h thp gi thnh sn phm.
- Bo qun: vic d tr vt liu hin ti kho, bi cn c thc
hin theo ng ch quy nh cho tng loi vt liu ph hp vi tnh
cht l, ho ca mi loi, mi quy m t chc ca doanh nghip trnh
tnh trng tht thot, lng ph vt liu m bo an ton l mt trong cc
yu cu qun l i vi vt liu.
Gi vt liuthc t xut
trong k
Gi vt liuxut kho trong
kH s gi= x
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- D tr: xut pht tc im ca vt liu ch tham gia vic d
tr nguyn vt liu nh th no p ng yu cu sn xut kinh doanh
hin ti l iu kin ht sc quan trng. Mc ch ca d tr l m bo
cho nhu cu sn xut kinh doanh khng qu ng vn nhng khng
lm gin on qu trnh sn xut. Hn na, doanh nghip cn phi xy
dng nh mc d tr vt liu cn thit, ti a, ti thiu cho sn xut,
xy dng xc nh mc tiu hao vt liu.
- S dng: s dng tit kim, hp l trn c s xc nh mc chi
ph c ngha quan trng trong vic h thp, chi ph sn xut, gi thnh
sn phm, tng thu nh p tch lu cho doanh nghip. Do vy trong khu
s dng cn qun trit nguyn tc s dng ng mc quy nh s dng
ng quy trnh sn xut m bo tit kim chi ph trong gi thnh.
Nh vy t chc tt cng tc qun l nguyn vt liu ni chung
v hch ton nguyn vt liu ni ring i hi phi c nhng iu kin
nht nh. iu kin quan trng u tin l cc doanh nghip phi c y
kho tng bo qun nguyn vt liu, kho phi c trang b cc
phng tin bo qun v cn, o, ong, m cn thit, phi b tr th
kho v nhn vin bo qun c nghip v thch hp v c kh nng nm
vng v thc hin vic ghi chp ban u cng nh s sch hch ton
kho. Vic b tr, sp xp nguyn vt liu trong kho phi ng yu cu v
k thut bo qun, thun tin cho vic nhp, xut v theo di kim tra.
i vi mi th nguyn vt liu phi xy dng nh mc d tr, xc
nh r gii hn d tr ti thiu, ti a c cn c phng nga cc
trng h p thiu vt t phc v sn xut hoc d tr vt t qu nhiu
gy ng vn.
Ngoi ra phi xc nh r trch nhim vt cht ca cc c nhn v
t chc c lin quan n s an ton ca nguyn vt liu trong cc khu
thu mua, d tr v s dng. Xy dng quy ch x l r rng, nghim
ngt cc trng h p nguyn vt liu ng, km phm cht, hao ht,
gim gi
3.2 Nhim v ca k ton vt liu.
Nhn thc c v tr ca nguyn vt liu trong cc doanh nghipsn xut i hi h thng qun l phn nh chnh xc y cc thng
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tin s liu v nguyn vt liu. Do vy, nhim vt ra i vi cng tc
hch ton nguyn vt liu l:
- T chc ghi chp, phn nh, tng hp s liu v tnh hnh thu
mua, vn chuyn, bo qun, nh p, xut tn nguyn vt liu. Tnh gi
thc t ca nguyn vt liu mua. Kim tra tnh hnh thc hin k
hoch thu mua nguyn vt liu v s lng, cht lng, chng loi, gi
c, thi hn... nhm m bo cung cp y nguyn vt liu cho qu
trnh sn xut kinh doanh.
- p dng ng n phng php hch ton nguyn vt liu.
Hng dn v kim tra cc phn xng, cc phng ban trong n v thc
hin y ch ghi chp ban u v nguyn vt liu.
- Kim tra vic chp hnh ch bo qun, d tr, s dng nguyn
vt liu. Kim tra tnh hnh nh p xut nguyn vt liu. Pht hin, ngn
nga xut bin php x l nguyn vt liu tha, thiu, ng, km
phm cht ng vin ng mc ngun vn ni b, tng nhanh tc
chu chuyn vn. Tnh ton chnh xc s lng, gi tr nguyn vt liu
thc t a vo s dng v tiu hao trong qu trnh sn xut kinh
doanh. Phn b cc gi tr nguyn vt liu tiu hao vo cc i tng
s dng.
- Tham gia kim k v nh gi nguyn vt liu theo ch quy
nh. Lp cc bn bo co v nguyn vt liu. Phn tch kinh t tnh hnh
thu mua, d tr, bo qun v s dng nguyn vt liu nhm nng cao
hiu qu s dng nguyn vt liu.
II. T CHC HCH TON CHI TIT NGUYN VT LIU
1. Chng tv s k ton chi tit nguyn vt liu.p ng yu cu ca cng tc qun tr doanh nghip hch ton
chi tit nguyn vt liu phi c thc hin theo tng kho, tng loi,
tng nhm, tng th vt liu v phi c tin hnh ng thi kho v
phng k ton trn cng mt csk ton chng t.
Theo ch chng t k ton quy nh ban hnh theo quyt nh
1141/TC/Q/CKT ngy 1/11/1995 ca B trng B Ti chnh, cc
chng t k ton v vt liu cng c dng c gm:- Phiu nhp kho (mu 01 VT)
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- Phiu xut kho (mu 02 VT)
- Phiu xut kho kim vn chuyn ni b (mu 03 VT)
- Phiu xut vn ti theo hn mc (mu 04 KT)
- Bin bn kim nghim (mu 05 VT)- Thu kho (mu 06 VT)
- Bin bn kim k vt t, sn phm hng ho (mu 08 VT)
- Ho n kim phiu xut kho (mu 02 VT)
- Ho n cc vn chuyn (mu 03 VT)
Ngoi cc chng t bt buc s dng thng nht theo quy nh nh
nc trong cc doanh nghip c th s dng cc chng t k khai chung
nhng cc chng t khc tu thuc tnh hnh c im ca tng doanh
nghi p thuc cc lnh vc hot ng, thnh phn kinh t, hnh thc s
hu khc nhau.
i vi cc chng t k ton thng nht bt buc phi kp thi y
theo ng quy nh v mu, ni dung v phng php. Tu thuc vo
phng php, k ton chi tit p dng trong doanh nghi p m s dng
cc s chi tit sau:
- S (th, kho)
- S (th, k ton chi tit nguyn vt liu)
- Si chiu vn chuyn.
..........
S (th) kho (mu 06 VT) c s dng theo di s lng
nh p, xut, tn tng th vt liu theo tng kho. Th kho do phng k
ton lp v ghi cc ch tiu: tn nhin liu, quy cch, n v tnh... Sau gi cho th kho hch ton nghip v kho, khng phn bit k
ton chi tit theo phng php no.
Cc s th k ton chi tit vt liu, si chiu lun chuyn, s d
vt liu c s dng phn nh nghip v nhp xut, tn kho vt liu
v mt gi tr tu thuc vo phng php k ton chi tit p dng trong
doanh nghi p. Ngoi cc s k ton chi tit cn c thm cc bng k
nh p, bng k xut bng k lu k, tng h p nh p xut tn kho vt
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liu, phc v cho vic ghi s k ton c n gin, nhanh chng v kp
thi.
2. Cc phng php k ton chi tit vt liu
Vt liu dng cho sn xut kinh doanh ca doanh nghi p thngbao gm nhiu chng loi khc nhau, nu thiu mt chng loi no c
th gy ngng sn xut. Chnh v vy hch ton vt liu phi m bo
theo di c tnh hnh bin ng ca tng chng loi vt liu. y l
cng tc phc tp v kh khn i hi phi thc hin k ton chi tit vt
liu hch ton chi tit vt liu l theo di ghi chp thng xuyn lin tc
s bin ng nhp xut tn kho ca tng loi vt liu s dng tng sn
xut kinh doanh ca doanh nghip v s lng (hin vt, v gi tr...)
Trong cng tc k ton hin nay nc ta ni chung v cc nc
cng nghip ni ring ang p dng mt trong ba phng php hch ton
chi tit vt liu sau: phng php th song song, phng php s i
chiu lun chuyn, phng php s d.
2.1 Phng php thsong song.
- Ti kho: vic ghi chp tnh nhp xut tn kho hng ngy do
th kho tin hnh trn th kho v ch ghi v mt s lng. Khi nhnc cc chng t nh p, xut vt liu th kho phi tin hnh kim tra
tnh hp l, hp php ca chng t ri ghi s s d thc nhp thc xut
chng t v th kho. nh k th kho chuyn (hoc k ton xung kho
nhn) cc chng t nh p xut c phn loi theo tng th vt liu
cho phng k ton.
- Ti phng k ton: k ton s dng s (th) k ton chi tit vt
liu ghi chp tnh hnh nhp, xut tn kho theo ch tiu hin vt v gitr. V c bn s (th) k ton chi tit vt liu c kt cu ging nh th
kho nhng c thm cc ct ghi chp theo ch tiu hin vt v gi tr
cui thng k ton s chi tit vt liu v kim tra i chiu vi th kho
ngoi ra c s liu i chiu kim tra vi k ton tng hp cn phi
tng hp s liu chi tit t cc s chi tit vo cc bng tng hp. C th
khi qut trnh t k ton chi tit nguyn vt liu theo s sau:
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S k ton chi tit vt liu theo phng php th song song.
* u nhc im, phm vi p dng
+ u im: ghi chp n gin, d kim tra, di chiu.
+ Nhc im: vic ghi chp gia th kho v phng k ton cn
trung lp cc ch tiu v s lng. Ngoi ra vic kim tra i chiu chiu
cc yu t tin hnh vo cui thng, do vy hn ch chc nng kp thi
ca k ton.+ Phm vi p dng: Thch hp vi cc doanh nghip t chng loi
vt liu khi lng cc nghip v (chng t) nhp xut t, khng thng
xuyn v nghip v ca k ton chuyn mn cn hn ch.
2.2 Phng php si chiu lun chuyn.
- Ti kho: vic ghi chp ca kho cng c thc hin trn th kho
ging nh phng php song song.
- Ti phng k ton: k ton m si chiu lun chuyn ghi
chp tnh hnh nh p xut tn kho ca tng th vt liu, tng kho
dng cho c nm nhng mi thng ch ghi mt ln vo cui thng. c
s liu ghi i chiu lun chuyn, k ton phi lp bng k nhp, bng k
xut, trn c scc chng t nhp xut m theo nh k th kho gi ln
Si chiu lun chuyn cng c theo di c v ch tiu s lng v
ch tiu gi tr. Cui thng tin hnh i chiu s liu gia si chiu
lun chuyn vi th kho v s liu k ton tng hp.
Th kho
Chng tnh
Chng txut
S k ton chi tit
Bng k tng hpnhp xut tn kho
S k ton tng hp
Ghi ch:Ghi hng ngyGhi cui thngGhi i chiu
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S k ton chi tit vt liu theo phng php
si chiu lun chuyn
+ u im: khi lng ghi chp ca k ton c gim bt do ch
ghi mt ln vo cui thng.
+ Nhc im: vic ghi s k ton trng l p gia kho v phng
k ton v ch tiu hin vt, vic kim tra i chiu gia kho v phng
k ton cng ch tin hnh vo cui thng nn cng tc kim tra b hn
ch.
+ Phm vi p dng: p dng thch hp cho cc doanh nghip snxut c khng nhiu nghip v nhp xut; khng b tr ring nhn vin
k ton vt liu, do vy khng c iu kin ghi chp theo di tnh hnh
nhp xut hng ngy.
2.3. Phng php sd.
- Ti kho: th kho cng dng th kho ghi chp tnh hnh nhp xuttn kho cui thng phi ghi s tn kho tnh trn th kho sang s s d vo
ct lng.- Ti phng k ton: k ton ms theo di tng kho chung cho cc
loi vt liu ghi chp tnh hnh nhp xut t bng k nhp, bng k xutk ton lp bng lu k nhp, lu k xut ri t bng lu k lp bng tng hpnhp - xut - tn kho theo tng nhm, loi vt liu theo ch tiu gi tr cuithng khi nhn s s d do th kho gi ln k ton cn c vo s tn kho cuithng do th kho tnh v ghi s s dng s hch ton tnh ra gi tr tn kho
ghi vo ct s tin trn s s d v vic kim tra i chiu cn c vo ct
Chng t
nhp
Th kho Chng t
xut
Bng knhp
Bng kxut
Si chiulun chuyn
S k ton
tng hp
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s tin tn kho trn s s d v bng k tng hp nhp - xut - tn (ct stin) v s liu k ton tng hp.
S hch ton chi tit vt liu theo phng php s s d
+ u im: trnh c vic ghi chp trng lp gia kho v phng
k ton gim bt khi lng ghi chp k ton, cng vic c tin hnh
u trong thng.
+ Nhc im: do k ton ch theo di v mt gi tr, nn munbit s hin c v tnh hnh tng gim ca tng loi vt liu v mt hin
vt th phi xem s liu trn th kho hn na vic kim tra pht hin sai
st gia kho v phng k ton kh khn.
+ Phm vi p dng: thch h p cho cc doanh nghip sn xut c
khi lng cng tc nghip v nhp, xut (chng t nh p - xut) nhiu,
thng xuyn nhiu chng loi vt liu v vi iu kin doanh nghip s
dng gi hch ton hch ton nh p - xut xy dng h thng danhim vt liu trnh chuyn mn nghip v ca k ton vng vng.
III. K TON TNG HP NGUYN VT LIU.
Nguyn vt liu l ti sn lu ng ca doanh nghi p, n c
nh p xut kho thng xuyn, tuy nhin tu theo c im ca tng
doanh nghip c cc phng php kim k vt liu khc nhau. C doanh
nghi p ch kim k vt liu mt ln trong k bng cch cn o, ong,
m vt liu tn kho cui k ngc li cng c doanh nghi p kim ktng nghip v nhp xut vt liu.
Chng tnhp Th kho Chng txut
Bng k nhp S s d Bng k xut
Bng luk nhp
Bng k tnghp nhp -xut - tn
Bng luk xut
S k ton tng hp
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Phng php k khai thng xuyn l phng php theo di phn
nh thng xuyn, lin tc c h thng tnh hnh nhp xut tn kho vt
liu trn csk ton. Phng php k khai thng xuyn dng cho cc
ti khon k ton tn kho ni chung v cc ti khon vt liu ni ring
phn nh s hin c, tnh hnh bin ng tng gim ca vt hng ho.
V vy, nguyn vt liu tn kho trn s k ton c xc nh bt c lc
no trong k k ton.
Cui k k ton cn c vo s liu kim k thc t vt liu tn kho
so snh i chiu vi s liu tn kho trn s k ton, nu c chnh lch
phi tru tm nguyn nhn v c gii php x l kp thi.
Phng php k khai thng xuyn thng c p dng trong cc
doanh nghip sn xut v cc n v thng nghip kinh doanh cc mt
hng c gi tr ln.
Phng php kim k nh k l phng php khng thc s thng
xuyn, lin tc tnh hnh nhp xut tn kho trn ti khon k ton m ch theo
di, phn nh gi tr tn kho u k v gi tr tn kho cui k cn c vo s
liu kim k nh k trong kho. Vic xc nh gi tr nguyn vt liu xut
chung trn cc ti khon k ton tng h p khng cn c vo cc chng t
nhp xut kho m cn c vo gi tr tn kho cui k mua nhp trong k, kt
qu kim k cui k tnh. Chnh v vy trn ti khon tng hp (ti khon
611) khng th hin r gi tr vt liu xut dng cho tng i tng cho tng
nhu cu sn xut khc nhau v khng th hin c s mt mt h hng.
Phng php kim k nh kc p dng trong cc doanh nghip sn xut
c quy m nh t chng loi vt t vi quy cch mu m rt khc nhau gi tr
thp v c xut thng xuyn.
1. Th tc chng t
1.1 Th tc chng tcn thit trong nghip v thu mua v nhp
kho vt liu.
Trong nghip v thu mua v nh p kho vt liu doanh nghip cn
hai loi chng t bt buc l ho n bn hng (ho n kim phiu xut
kho) v phiu nh p kho. Ho n bn hng (ho n kim phiu xut
kho) do ngi bn hng lp, ghi r s lng tng loi hng ho, n giv s tin m doanh nghip phi tr cho ngi bn. Khi p dng thu gi
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tr gia tng th trn ho n do ngi bn lp va bao gm phn mua vt
liu hng ho va bao gm c thu gi tr gia tng. Trong trng hp
doanh nghip thu mua vt liu t th trng t do th doanh nghip phi
c phi mau hng thay th cho ho n bn hng.
Phiu nhp kho do b phn mua hng lp v ghi s lng theo ho n
hoc phiu mua hng, th kho thc hin nghip v nhp kho v ghi s thc
nhp vo s nhp kho. Nh vy phiu nhp kho l chng t phn nh nghip
v nhp kho hon thnh. Ngoi ra trong trng hp nhp kho vi s lng
cc loi vt t c tnh cht l ho phc tp, cc loi vt t qu him hay trong
qu trnh nhp kho pht hin s khc bit v s lng gia ho n v thc
nhp th doanh nghip thnh lp ban kim nghim vt t kim nghip vt
t trc lc nhp kho v lp bin bn kim nghim.
1.2 Th tc chng tcn thit trong nghip v xut kho vt liu.
Vi doanh nghip s dng phng php kim k thng xuyn th
khi xut kho vt liu phi lp phiu xut kho hoc phiu xut vt t theo
hn mc... Sau khi xut kho, th kho ghi s lng thc nh p v cng
ngi k nhn vo phiu xut kho.
Phiu xut vt t theo hn mc c lp trong trng hp doanhnghip sn xut n nh v lp c nh mc tiu hao vt t cho mt
n v sn phm. S lng nhp xut trong thng do th kho cn c vo
hn mc.
2. Hch ton nguyn vt liu theo phng php k khai thng xuyn
2.1 Ti khon sdng
hch ton nguyn vt liu theo phng php k khai thng
xuyn k ton s dng cc ti khon 152, 154, 621, 627, 641, 642, 412...- Ti khon 152: nguyn liu, vt liu.
Ti khon dng theo di gi tr hin c, tnh hnh tng gim ca
cc loi nguyn vt liu theo gi thc t c th mchi tit cho tng loi
tng nhm, th vt liu l theo yu cu qun l v phng tin tnh ton.
+ Bn n: phn nh cc nghip v pht sinh lm tng nguyn nhn
vt liu trong k (mua ngoi, t sn xut, nhn vn gp, pht hin tha,
nh gi tng).
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Phn nh gi tr thc t vt liu nhp kho trong k.
+ Bn c: phn nh cc nghip v pht sinh lm gim nguyn vt
liu trong k (xut dng, xut bn , xut gp vn lin doanh, thiu ht,
gim gi c hng)
Phn nh gi tr thc t vt liu xut kho trong k.
+ D n: gi thc t ca vt liu tn kho u k hoc cui k bn cnh
k ton nguyn vt liu cn s dng cc ti khon 151, 131, 112, 331.
2.2 Trnh thch ton:
C th khi qut qua s sau:
S k ton tng hp vt liu theo phng php
k khai thng xuyn
Din gii: (1) tng do mua ngoi
(2) hng i ng k trc
141, 311311, 111, 112
(1)
(2)
(3) (9)
(10)(4)
(11)(5)
(12)(6)
(7)
(8)
(7)152 621
612627, 641, 642
128, 222
154
1381,642
412412
128, 222
642, 3381
411
511
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(3) nhn cp pht, tng thng, vn gp lin doanh
(4) tha pht hin kim k
(5) Nhn li vn gp lin doanh
(6) nh gi tng(7) xut ch to sn phm
(8) xut cho chi ph sn xut chung bn hng, qun l
xy dng cbn
(9) xut vn gp lin doanh
(10) xut thu ngoi gia cng ch bin
(11) thiu pht hin qua kim k
(12) nh gi gim
3. Hch ton nguyn vt liu theo phng php kim k nh k
3.1 Ti khon sdng
hch ton nguyn vt liu theo phng php kim k nh k
k ton s dng cc ti khon sau:
Ti khon 611 mua hng.
Ni dung kt cu
Bn n: - Gi tr thc t hng ho, nguyn vt liu, CCDC tn
u k.
- Gi tr thc t hng ho, nguyn vt liu, CCDC
mau vo u k.
Bn c: - Gi tr thc t hng ho, nguyn vt liu, CCDC tn
cui k.- Gi tr vt t hng ho, tr li cho ngi bn hoc
c gim gi.
- Gi tr thc t nguyn vt liu, CCDC sn xut trong k
Ti khon ny cui k khng c s d v c mchi tit cho hai
ti khon cp 2 sau:
TK6111. Mua nguyn vt liu
TK 6112. Mua hng ho.
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3.2 Trnh thch ton
S k ton vt liu theo phng php kim k nh k
151, 152, 153
138, 334, 821, 642
621, 627, 641, 642
151, 152, 153
GT vt liu, CCDC tn u k
(7)611 (mua hng)
612111, 112, 113
412
412
111, 112, 113
GT vt liu, CCDC
GT vt liu, dng c mua
trong k
cha s dng
113(1)
VAT khu tr
Vn gp lin doanh
cp pht, trng thng
nh gi tng VL, DC
tn cui k
Gim gi c hng v
Gi tr hng mua tr li
Gi tr thiu ht mt mt
G.tr di
Xut dng
ln
1421
Phn b dn
Gi tr vt liu CCDC
Xut dng nh
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PHN IITHC TRNG K TON NGUYN VT LIU TI
CNG TY DT MAY H NI
I. C IM KINH T K THUT V T CHC B MYQUN L HOT NG SN XUT KINH DOANH TI CNG TY
DT MAY H NI C NH HNG N HCH TON VT LIU
1. Qu trnh hnh thnh v pht trin ca cng ty.
Nh my Si H Ni (nay l cng ty Dt May H Ni) c thnh
l p ngy 7/4/1978 vi s h p tc gia tng cng ty nh p khu thit b
Vit Nam v hng VINIOMATEX (cng ho lin bang c) vi tng s
vn ban u l 30 triu USD, tng nng lc ko si c 150.000 cc sivi sn lng trn 10.000 tn si cc loi mi nm.
Cng trnh c khi cng xy dng nh my vo thng 2/1979
n 21/11/1984 chnh thc bn giao cng trnh cho nh my qun l,
iu hnh gi tn l nh my si H Ni tr s ti s 1 Mai ng, qun
Hai B Trng H Ni.
Trong qu trnh pht trin, nh my si H Ni tng bc m
rng quy m sn xut vi vic u t lp t 1 dy truyn dt kim ngb vi tr gi 4 triu USD. Sn phm ca cng ty c xut khu sang
Nht, Thu S, Cng ho Sc, Nga, H Lan, Hng Kng, Hn Quc...
Cc mt hng ca cng ty l si, sn phm dt kim. Sn phm ca cng
ty lun thu ht c s ch ca khch hng v tng bc ng vng
trn th trng trong nc cng nh Quc t.
Thng 4/1990 xy dng dy chuyn dt kim s 2, n thng
10/1993 B cng nghi p nh quyt nh st nh p nh my si Vinh(Ngh An) vo x nghip lin h p tr thnh nh my thnh vin ca x
nghip.
Ngy 19/5/1994 khnh thnh nh my dt kim (vi c hai dy
truyn s 1 v s 2). Thng 1/1995 khi cng xy dng nh my thu
ng M v n ngy 2/9 th khnh thnh ng thi thng 3/1995 B
cng nghip nh quyt nh st nhp cng ty Dt H ng vo x nghip
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lin hp. Thng 3/2000 cng ty Dt H Ni c i tn thnh cng ty
dt may H Ni v l tn gi chnh thc cho n nay.
Vic chuyn i tn thnh cng ty Dt may H Ni khng phi l s
chuyn i v hnh thc m chnh thc l si mi v s t duy kinh t, i
mi v chc nng nhim v v phng thc ca doanh nghip Nh nc.
Tn giao dch quc t ca cng ty dt may H Ni l Ha Noi
Textile Company.
Vit tt: HANOSIMEX
Hnh thc shu vn: quc doanh
Hnh thc hot ng: sn xut kinh doanh
Khi qut v kt qun hot ng kinh doanh ca cng ty trongnhng nm gn y.
Qua mt vi nt gii thiu v cng ty dt may H Ni ta thy y
l mt doanh nghip tr v tui i v vi trang thit b hin i, cng
ngh tin tin, trnh qun l gii, i ng cn b c nng lc cao, i
ng cng nhn lnh ngh phm cht p ng nhu cu hin nay.
y chnh l thun li ln gip cho cng ty sn xut kinh doanh c hiu
qu, sn phm ca cng ty lun t c cht lng cao v c tngnhiu huy chng vng v cc bng khen ti cc hi ch trin lm kinh
t. Sn lng thit k vn ln t cng sut ti a, cht lng si
lun c n nh t tiu chun quc t v dn dn v sn lng sn
phm si ti Vit Nam sn phm ca cng ty c bit l cc sn phm
dt kim c cht lng cao c xut i nhiu nc trn th gii v
c ch p nhn nhng th trng kh tnh nht nh Nht Bn, Hn
Quc, Italia, M... v c khch hng trong v ngoi nc mn m.Cng ty Dt may H Ni l mt trong nhng doanh nghip lm n
c hiu qu n n p trong B cng nghi p nh, lun m rng hnh thc
kinh doanh, mua bn, gia cng, trao i hng ho sn sng h p tc vi
cc bn hng trong v ngoi nc u t trang thit b hin i em
kho hc cng ngh mi, lnh o doanh nghip l cc nh kinh doanh
c nng lc chuyn mn, nhy bn lun tm mi bin php huy ng v
s dng vn mt cch c hiu qu nht phc v tt nht yu cu sn xut
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kinh doanh vi mc tiu ra, li nhun nm nay cao hn nm trc.
Cng ty lun chp hnh vt mc k hoch nh nc giao.
C th xem xt mt s ch tiu sau:
Gi tr sn xut cng nghip t: 498.376 triu ngTng doanh thu t: 501.891 triu ng
Trong : Doanh thu cng nghi p: 314.318 triu ng
Doanh thu xut khu: 187.576 triu ng
Thu nhp bnh qun: 867.575 ng/ngi/thng.
2. Nhng c im v sn xut nh hng ti cng tc k ton
nguyn vt liu cng ty.
2.1 c im cng nghv ccu sn xut.
Vic t chc sn xut hp l khoa hc ph hp vi cng ngh sn
xut mi x nghi p l vic ht sc quan trng. Gn vi mi loi hnh
sn xut khc nhau, cng ngh khc nhau i hi vic t chc sn xut
qun l khc nhau, yu cu ca b my k ton phi ph hp c im
sn xut ca doanh nghip. C nh vy sn xut kinh doanh mi t hiu
qu cao. c im t chc ca cng ty c quyt nh bi quy m sn
xut kinh doanh ln, a dng v chng loi sn phm cng rng khp
ca th trng trong nc v quc t.
Nhim v ca cng ty c thc hin thng qua cc nh my
thnh vin.
- Nh my si 1: quy m 6500 cc si, sn lng 4000 tn/nm.
Sn phm ch yu l si PeC v Cotton cc loi, c ch s Ne 60, Ne
45, Ne 46, Ne 30 dy truyn si xe cn 300 tn/nm.- Nh my si 2: quy m 3500 cc si, sn lng 4000 tn/nm
sn phm ch yu l si Peco cc loi, c dy truyn si xe cn vi sn
lng 350 tn/nm.
- Nh my dt v nhum gm cc phn xng dt v nhun.
- Nh my may: gm 2 xng may 1 v may 2, b phn in thu.
Hai nh my kt hp vi nhau t si sn xut ra vi, qun o dt kim
cc loi nh T-Shirt, VL-Shirt, Hineck vi sn lng 4,5 triu tn/nm.
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- Nh my si vinh: quy m 2500 cc si, sn lng 2000
tn/nm sn phm ch yu l cc loi si, ngoi ra cn c cc sn phm
may.
- Nh my dt H ng: s dng nguyn liu si 600 tn/nm
chuyn sn xut khn mt, khn cc loi, lu bt.
- Nh my thu ng M: s dng khong 5000 tn si mi nm
cho ra cc sn phm dt kim vi sn lng 1,4 triu sn phm mi nm.
Ngoi ra cn c hai nh my phc v cho sn xut l nh my
ng lc v nh my cin.
2.2 Quy trnh cng ngh sn xut cc mt hng ch yu trong
n v.Ton b quy trnh sn xut c chia ra nhiu giai on cng
ngh. Nguyn liu chnh c ch bin mt cch lin tc t giai on
u n giai on cui theo mt trnh t nht nh. Qu trnh sn xut
din ra lin tc c sn phm ddang thnh phm ca giai on ny, va
c th xut bn va c th l nguyn liu cho cng on sau. iu ny
nh hng v chi phi n cng tc hch ton ca n v thnh phm
ca cng ty l cc loi si, hng dt kim, dt thoi cc sn phm ny cthc hin bng dy truyn cng ngh khp kn: dy truyn ko si, dy
truyn dt kim, dy truyn dt thoi. C th hnh dung ra cng ngh sn
xut ca cng ty qua s sau:
Dy truyn dt kim
Si Dt Vi Git nu
Vng G VtVi dt kim
Thu BaoCt
Sn phm
nhp kho
May
M
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L Thu Hng
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Dy truyn ko si
X trn
Nghin
Chi th
Ghp trc bng
Cui ci
Chi k
Sn phm nhpkho si COTTONsi PE si PMA
X trn x
Nghin
Chi th
Ghp trc
Ghp trn
Ghp I, II
Ghp th
Si con
nh ng
Si xe i
Sn phmnhp kho
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Dy truyn dt thoi
Do mt hng sn xut ca cng ty phong ph v a dng sn xut
hng lot nn b phn sn xut chia thnh cc phn xng nh: phn
xng dt, phn xng nhum... tip cn c mc tiu k hoch sn
xut tin trnh sn xut c chia lm cc ca sn xut 1, 2, 3.
3. c im t chc b my qun l hot ng sn xut kinh
doanh ti cng ty Dt may H Ni
Cng ty Dt may H Ni l mt doanh nghi p nh nc ln hch
ton c lp trc thuc Tng Cng ty Dt may Vit Nam. T chc ca
cng ty thng nht t trn xung di, mi hot ng c ch o
thng nht t c quan gim c ti khi phng ban iu hnh v xung
cc nh my. Thng tin c qun l v kim tra cht ch, vic x l
thng tin cng nhanh chng v thun tin m bo cho hot ng sn
xut kinh doanh.
B my qun l ca cng ty c t chc theo m hnh nh sau
Si Vi Nhum Vi dt NhpDt
CtMaySn phmnhp
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* Chc nng nhim v ca tng b phn
- Tng gim c cng ty do tng cng ty dt may b nhim. Tng
gim c c nhim viu hnh mi hot ng ca cng ty, ng thi l
ngi i din quyn li v ngha v ca cng ty trc c quan qun lcp trn v trc php lut.
- Gip vic cho Tng gim c l 3 ph Tng gim c iu hnh
mt s lnh vc ca cng ty theo s phn cng ca Tng gim c ng
thi l cn b tham mu cao nht cho tng gim c trong lnh vc xy
dng k hoch chin lc sn xut kinh doanh.
- Di siu hnh cng ty c cc phng ban chc nng.
+ Phng xut nhp khu: m ng ton b cng tc xut nhp khuti cng ty nh: Nhp nguyn liu my mc, ph tng thit b, ho cht nhm,
Tng Gim c
Ph Tng G1 Ph Tng G2 Phng KTTC Ph Tng G3
Phng XNKPhngKTT
Nh my dtVi DEMIN
PhngKHTT
Nh my si
Nh my siVinh
Nh my dt
H ng
Phng TM
TTTN vKTCL
NM DtNhum
Nh May 1
Nh May2
Nh May3
PhngTCHC
T T Y t
Phng iSng
Nh MyMay Mu
NM Mayng M
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xut khu cc sn loi sn phm si, dt kim, khn bng.. C k hoch xut
nhp khu phng k ton ti chnh cn i k hoch thu chi ngoi t xy
dng d tho hp ng xut nhp khu, cc phng thc thanh ton lp bo
co xut nhp khu.
+ Phng t chc hnh chnh: l phng tham mu cho tng gim c v
lnh vc t chc lao ng khoa hc, qun l i ng cn b cng nhn vin
trong cng ty, o to cn b qun l v s dng c hiu qu qun l qu tin
lng trn csquy ch ban hnh. Bn cnh , phng cn c nhim v
t chc lc lng m bo an ton cho cng ty vi c qun cng an trong
cng tc bo v s an ton.
+ Phng k ton ti chnh: c y chc nng nhim v nh lut
nh, iu l, k ton ca nh nc quy nh, gim st kim tra hot ngkinh t ca cng ty m bo cn i ti chnh phc v cho cng tc qun l
kinh doanh. Phng c k hoch thu chi cho tng k, ghi chp y v phn
nh mt cch chnh xc kp thi lin tc c h thng v tnh hnh lun chuyn
ca vt t, tin vn thc y hot ng sn xut kinh doanh ca Cng ty thc
hin tt ch hch ton k ton nng cao hiu qu sn xut kinh doanh, lp
v thc hin k hoch ti chnh.
+ PhngTTTN v KTCL: C nhim v kim tra ton b cc loinguyn vt liu da vo nh my cc loi bn ph phm trong qu trnh sn
xut v cc loi sn phm do Cng ty sn xut ra, ng thi ng gp cc
bin php ti, sng kin nng cao cht lng sn phm.
+ Phng k hoch th trng: c nhim v tip cn v m rng th
trng cho Cng ty, tm kim khch hng, thc y qu trnh tiu th sn
phm, qun l cc ca hng gii thiu sn phm v cc i l ca Cng ty.
+ Phng k thut u t: c nhim v trin khai k thut sn xut ticc nh my v xy dng mc tiu pht trin ca Cng ty.
Hnh thc t chc sn xut kinh doanh theo ccu trc tip l rt ph
hp vi quy m sn xut kinh doanh ln ca Cng ty, m bo tnh hiu qu
ca hot ng ng thi m bo tnh gn nh trong t chc trnh vic chng
cho trong cho, phn cng
II. C IM T CHC B MY K TON V B S K
TON TI CNG TY DT MAY H NI1. c im t chc b my k ton ti cng ty.
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B my k ton trong doanh nghi p c th hin nh mt tp hp
nhng cn b nhn vin k ton cng vi trang thit b k thut phng
tin ghi chp tnh ton, cung cp thng tin phc v cho cng tc qun l
trong doanh nghip.
S b my k ton ti cng ty Dt may H Ni
K ton trng(Trng phng)
Ph phng k ton(k ton tng hp)
Thqu
Ktonthanhtoncngn
Kton
thanhton
K tonTSC
v XDCB
Kton tphp chiph vtnh githnh
Kton
thnhphmv tiu
ththnhphm
Ktontin
lngv cckhon
BH
Cc nhn vin kinh tnh my
Kton
NVL
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- K ton chi ph v tnh gi thnh cn c vo bng phn b vt liu
CC-DC bng tng hp vt liu xut dng, bng phn b lng v cc nht
k chng t c lin quan ghi vo s tng hp chi ph sn xut (c chi
tit cho tng nh my) phn b chi ph sn xut v tnh gi thnh cho tng
mt hng c th.
- K ton thnh phm v tiu th thnh phm: c nhim v thc hin
tnh hnh nh p xut kho thnh phm, tnh hnh tiu thu, theo di cng n
ca khch hng. M s chi tit bn hng cho tng loi hng. M th theo
di nhp xut tn thnh phm sau theo di vo s chi tit bn hng cho
tng loi.
- K ton thanh ton: Theo di tnh hnh thu chi s dng qu tin mt
tin gi ngn hng ca Cng ty, m s theo di chi tit tin mt mt hngngy i chiu s chi trn ti khon ca Cng ty ngn hng coi s ngn
hng, theo di tnh hnh thanh ton ca Cng ty vi cc i tng nh:
khch hnh, nh cung cp, ni b Cng ty.
- Th qu: Hng ngy cn c vo chng t gc nh phiu thu, phiu
chi th qu xut tin mt hoc nh p qu, ghi s qu phn thu, phn chi
cui ngy i chiu vi k ton tin mt nhm pht hin sai st v sa cha
kp thi khi c yu cu ca cp trn, th qu cng cc b phn c lin quantin hnh kim k qu tin mt hin c chu trch nhim v mi trng hp
tha thiu qu tin mt ca cng ty.
- Cc nhn vin kinh t nh my: Chu s ch o ngnh dc ca
phng k ton ti chnh ca Cng ty.
Qua m hnh trn ta thy: Cng ty t chc hch ton k ton theo
hnh thc tp chung phng k ton l trung tm thc hin ton b cng tc
k ton t khu u n khu cui cng, thu nhn chng t, lun chuyns ghi k ton chi tit tng hp v lp cc bo co k ton phn tch hot
ng kinh t v hng dn kim tra k ton trong ton n v, thng bo
s liu k ton thng k cn thit cho cc n v trc thuc. Cc nhn vin
kinh tcc nh my thnh vin c nhim v thu thp chng t kim tra,
x l sb chng t, nh k lp bo co thng k, ti chnh theo s phn
cng, di s cho gim st ca k ton trng. Vi c im Cng
ty thc hin hnh thc k ton nht k chng t v hch ton tnh hnhbin ng ca ti sn theo phng php k khai thng xuyn.
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Hnh thc ny c u im l gim nh khi lng ghi si, i
chiu s liu tin hnh thng xuyn kp thi, cung cp cc s liu cho
vic tp hp cc ch tiu kinh t ti chnh lp bng bo co k ton. V
hot ng kinh t ca doanh nghip t thc hin s kim tra v ch
o st sao, k p thi cc hot ng ca ton doanh nghi p. S ch o
cng tc k ton c thng nht, cht ch, tng hp s liu v thng tin
kinh t kp thi to iu kin trong phn cng lao ng nng cao trnh
chuyn mn ho lao ng hch ton
2. c im t chc b s k ton ti cng ty Dt may H Ni
Cng ty Dt may H Ni l n v sn xut kinh doanh hch ton
c lp trc thuc Tng Cng ty Dt may H Ni
Nin k ton ca cng ty bt u t ngy 1/1 v kt thc vo
ngy 30/6. n v tin t s dng trong ghi chp k ton l ng .Hnh
thc s k ton c p dng ti cng ty l hnh thc Nht k chng
t.y l hnh thc k ton ph hp vi c im tnh hnh sn xut kinh
doanh v yu cu qun l ca cng ty . Hnh thc ny da theo nguyn
tc kt hp cht ch gia k ton chi tit v k ton tng hp, m bo
cho cc phn hnh k ron c tin hnh song song v phi h p nhp
nhng .
Theo hnh thc ny,quy trnh hch ton vt liu ti cng ty Dt -
May H Ni s dng cc chng t s sch sau:
Cn c vo cc chng t ban u nh : phiu thu, phiu chi, phiu
nhp kho, phiu xut kho kim vn chuyn ni b, bin bn kim nghim
vt t sn phm hng ho,phiu bo vt t cn li cui k, k ton tin
hnh vo s tit vt liu, s chi tit thanh ton vi ngi bn.... v ccbng k nhp v bng k xut.
Da vo cc bng tng hp nhp vt liu vo ct hch ton v
cn c vo gi ghi trn ho n cng vi cc chi ph khc thc t pht
sinh nh chi ph vn chuyn, bc d vo ct thc t, k ton tin hnh
lp bn k s 3.
Trn csbng tng hp xut vt liu v bng k s 3, cui thng
k ton tng hp v a ra bng phn b vt liu. Bng ny phn nh gitr vt liu xut kho trong thng theo gi thc t v phn b cho cc i
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tng s dng hng thng. Bng phn b s 2 l cs tp hp chi ph
sn xut v tnh gi thnh sn phm, ng thi ly s liu ghi vo cc
s k ton lin quan nh bng k s 4, 5, 6
Cui mi nin , k ton tp hp s liu vo nht k chng t s
1, s 2, s 4, s 5, s 7, s 10 v vo s ci TK152
Chng tnhp - xut
NK CT lin
quan 1,2,4,10
Bng k chi
tit nhpv t t
S chi tit
s 2TK 331
Bng k xut
vt t
Bng tnghp nhp vt
t
NK-CTs 5
Bng tnghp xut vt
t
Bng k s 3
Bng phn bs 2
Bng k s4,5,6
NK - CT s 7S ci
TK 152,
Ghi i chiuGhi hng ngyGhi cui thng
Bo co
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III. THC TRNG HCH TON NGUYN VT LIU TICNG TY DT MAY H NI
1. Tnh hnh chung v vt liu ti cng ty Dt - May H Ni
1.1. c im ca vt liu ti cng ty Dt - May H Ni
Cng ty Dt - May H Ni l mt doanh nghip nh nc c quy
m sn xut ln, sn phm ca cng ty nhiu v s lng, a dng v
chng loi nh: si, sn phm dt kim, sn phm dt thoi.... do vt
liu dng sn xut sn phm cng rt a dng v chng loi vi tnh
nng l ho hc cng ht sc khc nhau. Thc t t ra cho cng ty
nhng yu cu cp thit trong cng tc qun l, hch ton cc qu trnh
thu mua, vn chuyn, bo qun d tr v s dng vt liu.
Do nhu cu k hoch sn xut l rt linh ng nn s bin ng
ca vt liu l thng xuyn lin tc. V vy, qun l cht ch v c
hiu qu, cn thit phi tin hnh phn loi vt liu. Cn c vo vai tr
v tc dng ca vt liu trong sn xut, vt liu s dng ti cng ty c
chia thnh cc loi sau:
- Vt liu chnh: gm cc loi bng x, ch yu nhp t nc
ngoi nh x PE (Eslon), x PE (Sunkyong), bng Nga c p I,II, bng
Uc cp I, bng Vit Nam.
- Vt liu ph: cc loi ghim, cc, mc, ch cc loi, khuy, chun,
phecmtuya, phn may, bng dnh, ho cht, thuc nhum...
- Nhin liu : in, xng, du cng nghip...
- Ph tng thay th: My may, my ko si, vng bi, c vt, thoi
sut, dy caoa.
- Vn phng phm: Giy, mc in, bt bi, my tnh... cc dngphc v cho cng tc vn phng
- Bao b ng gi: Bao ti da, dy buc, dy ai nylon, hm
carton...
- Ph liu: ph liu c nhp t sn xut l loi h hng, km
phm cht khng s dng c, bng ph F1, F3, xhi, vn cc si tt
li, si ri cc loi, st vn.
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1.2. Cng tc qun l nguyn vt liu
Do c im khc bit ca tng loi nguyn vt liu nh ni
trn, cng ty c k hoch thu mua mt cch hp l d tr sn xut
v va hn ch, ng vn, gim tin vay ngn hng. Cng tc
qun l nguyn vt liu c t ra l phi bo qun s dng tit kim
t hiu qu ti a, c bit l nguyn vt liu chnh, hiu ra iu ny
cng ty t chc h thng kho tng tr nguyn vt liu chnh hp l v
gn phn xng sn xut.
H thng kho u c trang b kh y phng tin cn, o,
ong m to iu kin tin hnh chnh xc cc nghip v qun l bo
qun cht ch vt liu. Trong iu kin hin nay, cng vi vic sn xut,
Cng ty t chc quy hoch thnh 9 kho.
- Kho bng x
- Kho ho cht.
- Kho xng du
- Kho vt liu ph
- Kho vt t bao gi
- Kho ph liu dt kim
- Kho thit b
- Kho vt liu xy dng
- Kho ph liu
cng tc qun l vt liu c hiu qu v cht ch hn, c su
thng mt ln cng ty thc hin kim k vt liu nhm xc nh chnh
xc s lng, cht lng gi tr ca tng th vt liuVic kim k c tin hnh tt c cc kho, mi kho s thnh
lp mt ban kim k gm 3 ngi
. Th kho
. Thng k kho
. K ton vt liu
Sau khi kt thc kim k, th kho lp bin bn kim k, trn ghi
kt qu kim k do phng sn xut kinh doanh lp.
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Thc t cho thy c s kt h p cht ch gia k ton v th kho
nn cng ty Dt may H Ni hu nh khng c s chnh lch gia tn
kho thc t v s sch.
2. Qu trnh t chc hch ton nhp xut kho nguyn vt liu.
Vi c im vt t, vt liu ca mnh l mt nhp xut ln c
s gim st bo qun thng xuyn v h thng kho tng c b tr tp
trung, k ton nguyn vt liu c th kim tra i chiu hng ny nn
Cng ty Dt may H Ni s dng phng php th song song.
Phng php ny p ng c yu cu qun l vt t l phi cung
cp thng xuyn v hin vt v tin ca tng loi vt liu.
2.1. Hch ton nhp kho nguyn vt liu.2.1.1. Tnh gi nguyn vt liu nhp kho.
Tnh gi nguyn vt liu l dng tin biu hin gi tr nguyn
vt liu.
Mun tnh gi c chnh xc th mi doanh nghip lm cho mnh
mt cch tnh ton hp l nht. V nguyn tc nh gi vt liu nhp kho
l phi theo ng gi mua thc t ca vt liu tc l k ton phi phn
nh y chi ph thc t Cng ty b ra c c vt liu . Khit chc k ton vt t Cng ty Dt may H Ni, do yu cu phn nh
chnh xc gi tr nguyn vt liu nn khu nhp kho Cng ty s dng
gi thc t. Gi ny c xc nh theo tng ngun nhp.
- Nguyn vt liu chnh ca Cng ty l bng xc thu mua trn
th trng trong nc v ch yu l ngoi nhp.
+ Gi thc t vt liu mua trong nc bng gi mua ghi trn ho
n vi chi ph thu mua pht sinh (nu c).
+ Gi thc t vt liu nhp ngoi bng gi ghi trn cng vi thu
nhp khu v cng chi ph mua pht sinh.
Thng th nguyn vt liu c vn chuyn ti tn kho Cng ty
nn hay pht sinh chi ph vn chuyn bc d.
- i vi nguyn vt liu do Cng ty sn xut gia cng ch bin th gi
thc t vt liu khp kho l gi tr thc t vt liu xut kho cng vi cc chi
ph ch bin pht sinh.
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- i vi ph liu thu hi nhp kho l cc sn phm hng gi thc t
nhp kho l gi tr thc t c th s dng c, gi c th bn hoc c tnh.
- Vt liu do Cng ty thu ngoi gia cng ch bin th gi thc t vt
liu bng gi vt liu xut gia cng ch bin cng vi chi ph lin quan.
2.1.2 Th tc nhp kho nguyn vt liu.
Phng k hoch th trng l b phn m nhim cung ng vt t, c
nhim v ms theo di tnh hnh thc hin cung ng, thc hin hot ng.
Phng cn c vo tnh hnh thc hin sn xut v d tr lp k
hoch thu mua nguyn vt liu v trc tip vi bn bn vt t khi nhn c
ho n kim phiu xut kho ca bn bn hoc giy bo nhp hng ca bn
bn gi ln phng k hoch th trng s kim tra i chiu vi cc bn hpng. Khi hng c chuyn n Cng ty, cn b tip liu phng k hoch
th trng s kt hp vi th kho tin hnh nh gi kim tra v mt s lng,
cht lng quy cch vt t ri lp bin bn kim nghim vt t. Nu vt tt
yu cu th tin hnh nhp kho theo s thc nhp. Trn csha n, giy
bo nhn hng v bin bn kim nghim phng k hoch th trng lp phiu
nhp kho. i vi vt liu nhp khu phng cng lp bin bn kim nghim.
Trong trng hp kim nhn pht hin vt liu thiu hoc tha, khng ngquy cch mu m nh ghi trn phiu nhp kho th kho phi cng ngi giao
hng lp bin bn v bo ngay cho phng kinh doanh bit.
Phiu nhp kho vt tc lp thnh 3 lin:
1 lin dng lm cn c ghi th kho theo s thc nh p va chuyn v
phng k ton lm cn c ghi s k ton
1 lin giao cho ngi nhp hng lm th tc thanh ton.
1 lin giao cn li gi v phng kinh doanh
nh k phiu nhp vt tc chuyn ln phng k ton ghi s v
lu. i vi vt liu thu ngoi gia cng ch bin, phng k hoch th trng
cn c vo giy giao hng ca bn nhn gia cng l p phiu nh p kho.
Phiu nhp kho c lp thnh 3 lin v giao cho cc i tng nh trn.
Vt liu nhp kho c sp xp, phn loi ring bit v ng quy
nh m bo thun tin cho vic xut vt t khi c nhu cu cn dng
Biu 2.1 HO N (GTGT)
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Mu chng t s 1
HO N (GTGT) Mu s 02-GTGTLin 2: (Giao cho khch hng) s 398956Ngy 17 thng 7 nng 2002
n v bn hng: Cng ty TM Dt may Vit Nam Tp. H Ch Minh
a ch: S ti khon 7310.0563
MST:
H tn ngi mua: Trn Vn Tin
n v: Cng ty Dt may H Ni
a ch : S 1 Mai ng H Ni S ti khon 710A-00022 ti
Ngn hng Cng thng II - Hai B Trng H Ni
Hnh thc thanh ton MST: 01 00100826-1
ST
T
Tn hng ho dch
v
n v
tnh
S lng n gi Thnh tin
A B C 1 2 3=1x2
1 Bng Nga cp 1 kG 4171 20566,44 85782621
Cng tin hng 85782621
Thu sut GTGT: 10% Tin thu GTGT:
8578262,1
Tng tin thanh ton: 94360883,1
S tin vit bng ch: Chn t triu ba trm su mi nghn tm trm tm
ba ng
Ng i mua hng
( k)
K ton trng
( k)
Th trng n v
( k)
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Biu 2.2 BIN BN KIM NGHIM VT T Mu s 05-VT
Ngy 18 thng 7 nm 2002
n v: Cng ty Dt may H Ni
Cn c vo ho n s 398956 ngy 17/7/2002 ca Cng ty Dt may H NiThnh phn kim nghim gm:
1. ng V Hi Sn, Phng KHTT - Trng ban
2. ng L Tun , Phng KTCL - U vin
3. ng Trn Vn Li, Th kho - U vin
Kt qu kim nghimDanh
im
vt
t
Tn nhn
hiu vt t
n
v
tnh
Phng
thc
kim
nghim
S
lng
theo
chng
t
Slng
thc t
kim
nghim
Slng
ng
quy
cch
Slng
khng
ng
quy
cch
1 2 3 4 5 6 7 8
1 Bng Nga cp
1
kg kg 4171 4171 4171
Kt lun ca ban kim nghim: t tiu chun nhp kho
U vin
( k)
U vin
( k)
Trng ban
( k)
T bin bn kim nghim v ho n lp phiu nhp kho
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Biu 2.3
PHIU NHP KHO
n v bn: Cng ty Thng mi Dt may Vit Nam Tp. H Ch MinhChng t s: 398956 ngy 17 thng 7 nm 2002
Nhp vo kho: Bng x.
S lng nhp khoTn nhn hiu
quy cch vt
t
v
tnh Theo
chng t
Thc nhp
Gi n
v
Thnh
tin
Ghi ch
Bng Nga c p 1 kg 4171 4171 20566,44 85782621
Cng 85782621
S tin vit bng ch: Tm lm triu by trm tm hai nghn su
trm hai mt ng chn
Th kho Ngi nhp Ph trch KHTT
( k) ( k) ( k)
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Biu 2.4
PHIU NHP VT TTHU NGOI CH BIN
S 5
Ngy 25 thng 7 nm 2002
n v ch bin: Cng ty Minh Anh
Hp ng s 02-99 /HKT ngy
Theo phiu xut vt t thu ngoi ch bin s 2 ngy 20/7 2002
Bin bn kim nghim s 10 ngy 19/7/2002
Tn
quycch
vt t
n vi
tnh
S lng Gi thc t nhp kho
Theo
chng
t
Thc
nhp
Chi
ph
ch
bin
Chi
ph
vn
chuy
n
Gi vt
t
dng
ch
bin
Cng
Gi
n vnhp
kho
1 2 3 4 5 6 7 8 9
Thoi
sut
kg 200 200 18500
0
24315
87
26165
87
X PE kg 300 300 25000
0
37512
00
40012
00
2.2. Hch ton xut kho nguyn vt liu:2.2.1. Tnh gi vt liu xut kho:
Bng x xut kho ch yu dng s dng cho sn xut sn
phm ca cng ty, vic xut bn ra ngoi l rt hn hu, v d nh xut
bn bng, ph liu si phn nh gi vt liu xut kho cho c
chnh xc, Cng ty s dng phng php gi trung bnh tm tnh
gi vt liu xut kho. y l phng php n gin c thc hin
a ra mt mc gi ph hp vi nghip v xut kho nguyn vt liu,pht sinh trong k hch ton. L do Cng ty s dng phng php ny
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l v nguyn vt liu chnh v mt s vt liu ph nhp t nc ngoi
lun c s bin ng n ph thuc vo yu t ch quan v khch quan
(ma v, thu nhp khu tnh hnh kinh t trong v ngoi nc..). Nh
c h thng my vi tnh c lp trnh sn vic tnh ton c thc
hin nhanh gn hn k ton ch vic cp nht s liu thc t ca mt loi
vt liu no xut kho, my tnh s t ng tnh ra trung bnh theo
cng thc sau.
Gi thc t VL tn u k + gi thc t VL nhp trong kGi trung bnh =
Gi hch ton VL tn u k + gi hch ton VL nhp trong k
Gi hch ton vt t = gi trung bnh x s lng nhp trong k.
Gi trung bnh c dng lm gi tm tnh cho vt liu xut khotrong k.
n cui k hch ton, k ton dng phng php h s gi iu
chnh gia gi tmtnh v gi hch ton theo cng thc sau:
Gi thc t VL tn u k + gi thc t VL nhp trong kH s gi vt
liu=
Gi hch ton VL tn u k + gi hch ton VL nhp trong k
Gi vt liu thc t
xut trong k=
Gi hch ton vt liu
xut trong kx H s gi
2.2.2 Th tc xut kho nguyn vt liu.
Ging nh cc n v sn xut kinh doanh khc th xut kho vt
liu cho sn xut hay bt k mt mc ch g phn nh kp thi, tnh
ton v b xung chnh xc cho i tng vt liu dng phi thc hin
y cc th tc chng tng quy cch.
phc v cho hot ng sn xut kinh doanh, Cng ty Dt may
H Ni s dng nhiu loi vt liu cc loi vt liu ny c bo qun
nhiu kho khc nhau. Trong loi vt liu chnh c s dng nhiu
nht l bng, loi vt liu thm m nhanh, d chy, kh bo qu nu vic
bo qun v s dng vt liu Cng ty phi c theo di cht ch da
trn c s cc chng t vt liu. Cng ty Dt may H Ni vic xut
kho s dng cc chng t phiu xut kho
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Vic xut kho vt liu sn xut c tin hnh nh sau.
Khi cc phng ban, phn xng sn xut c nhu cu vt t, ngiph trch b phn s dng s lp phiu xin lnh vt t. Nu vt liu c
gi tr ln th phi qua Tng gim c Cng ty k duyt. Nu l vt t
xut kho nh k th khng cn qua k duyt ca lnh o Cng ty. Khi
yu cu xut vt tc chuyn ln phng k hoch th trng, xt
thy nhu cu l hp l v ti kho cn loi vt t, phng k hoch th
trng s lp phiu xut kho hoc phiu xut kho kim vn chuyn ni
b cho php lnh vt t. Cc phiu ny c lp thnh 3 lin.1 lin lu ti phng kinh doanh th trng.
1 lin giao cho ngi lnh vt t.
1 lin giao cho th kho lm cn c xut kho v ghi th kho.
nh k phiu xut kho c chuyn ln phng k ton lun
chuyn v ghi s lu. Mu phiu xut kho nh biu 2.5
Biu 2.5
PHIU XUT KHO
S 18 NTK 621
(Ngy 25 thng 8 nm 2002) C TK 1521
H tn ngi nhn: L Th Mai
L do xut: Sn xut
Xut ti kho: Bng x
S lng
STT
Tn nhn hiu quy
cch phm cht vt
t
Vtnh Yu
cu
Thc
xut
n gi Thnhtin
1 X Sunkyon kg 193500 193500 12571,66 24326162
10
2 Bng Trung Quc kg 39500,
5
39500,5 19476,12 76931647
8
Cng thnh tin (bng ch): Ba t hai trm linh mt triu chn trmba hai nghn su trm tm tm ng
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Th kho
( k)
Ngi nhn
( k)
Ph trch cung tiu
( k)
Ph trch b phn
sdng
( k)
Trn cc phiu ny phng k hoch th trng ch ghi s lng
xut kho ct n gi, thnh tin do k ton tnh v ghi s.
Ti kho th kho kim tra tnh hp l, hp l ca cc chng t xut
vt t. Nu thy trong kho khng hoc khng cn loi vt t th
phi tin hnh th tc mua v nhp kho vt liu, sau mi lm nghip
v xut kho. Cn c vo phiu xut kho, th kho ghi s thc xut v th
kho.
i vi vt liu xut bn, k ton s dng chng t l "Ho n
bn hng", "Ho n thu GTGT", "Phiu xut kho", "Phiu xut kho
kim vn chuyn ni b". Cn c vo nhng tho thun vi khch hng,
phng sn xut kinh doanh lp "Ho n GTGT", phiu ny lp thnh 3
lin. Cng ty kim tra k duyt thanh ton ri trao cho khch hng lin
hai. Nu khch hng thanh ton bng tin mt th phi n th qu lm
th tc tr tin v ng du thu tin vo phiu. Th kho cn c vo
ho n tin hnh xut giao vt liu cho khch hng v khch hng kvo ba bn: Lin mt lu phng k hoch th trng, lin hai giao cho
khch hng, lin ba th kho lm cn c ghi th kho sau chuyn cho k
ton vt liu lm cn c ghi s
3. Hch ton tng hp vt liu ti cng ty Dt may H Ni
3.1. Ti khon sdng:
Hch ton tng hp vt liu ti cng ty Dt may H Ni s dng
ch yu mt s ti khon sau:
- Ti khon 152: Nguyn vt liu. TK152 c chi tit thnh cc
tiu khon ph hp vi cch phn loi theo mc ch kinh t v yu cu
ca k ton qun tr bao gm:
TK 1521. Nguyn liu chnh.
TK 1522. Vt liu.
TK 1522.1 Ho cht.
TK 1522.2. Ph liu.
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TK 1523. Nhin liu
TK 1524. Ph tng sa cha thay th.
TK 1526. Ph tng khc.
TK 1527. Ph liu.Ngoi ra trong qu trnh hch ton, k ton cn s dng mt s ti
khon lin quan khc nh: 111,112,133,331...
3.2. Phng php hch ton
3.2.1 Hch ton tng hp nhp vt liu
Cng vi vic hch ton chi tit nhp vt liu th hng ngy k
ton cng phi tin hnh hch ton tng hp nhp vt liu. y l cng
vic cn thit quan trng bi v qua y k ton mi c th phn nhc gi tr ca vt liu nh p vo, t c th nm r c s lun
chuyn ca tng loi vt liu theo ch tiu gi tr.
Hng ngy k ton tp h p cc chng t nh p, xut vt liu v
phn loi chng t nhp v chng t xut. Cn c vo cc chng t nhp
kho, k ton vt t tin hnh i chiu, kim tra, nh khon ri a d
liu vo my. Sau khi nhp d liu vo my k ton vt liu gi phiu
nh p kho v ho n ti chnh cho k ton thanh ton theo di cckhon phi thanh ton v thanh ton cho nh cung c p trn "S chi
tit s 2" v cc nht k chng t lin quan khc nh NKCT s 1, s 2,
s 4, s 10
Mi phiu c theo di mt dng trn "S chi tit s 2" vi y
cc thng tin trn ho n v nh cung cp, s tin phi thanh ton.
Nguyn tc m s chi tit s 2: S ny c m hng thng. i
vi ngi bn c quan h thng xuyn vi cng ty th c m ringmt s, cn nhng nh cung c p khng thng xuyn th theo di qua
mt cun s chung ca cng ty
- Css liu: t phiu nhp kho, ho n v cc chng t thanh ton
- Phng php ghi:
Cn c vo phiu nhp vt t, ho n, k ton ghi ct ngy thng, s
hiu chng t.
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Ct ni dung: Ghi s du thng ca tng nh cung cp c ly t
"S chi tit s 2" ca thng trc. V ghi cc nghip v nhp vt t (Tn vt
t, s lng nhp, n gi), cc nghip v thanh ton vi ngi bn.
Ct ti khon i ng: Cn c vo phiu nhp kho, ho n mua vt
liu g th chi tit theo ti khon ca vt liu cn c vo ho n GTGT ghi
phn thu (TK133). Thanh ton vi ngi bn theo hnh thc no, chng hn
thanh ton bng tin mt (TK111), bng tin gi ngn hng (TK112), bng
vay ngn hn (TK311), v i vi ngi bn c mua hng ca x nghip th c
th thanh ton b tr (TK131)...
Ct pht sinh:
+ S pht sinh C: Cn c vo ho n, phiu nhp kho v s vt liutheo ho n , k ton tin hnh ghi vo s chi tit thanh ton vi ngi
bn cc ni dung: ho n, phiu nhp v s tin vo cc ct ph hp theo
nh khon:
NTK 152
NTK 133
C TK 331
+ S pht sinh N: Cn c vo cc chng t thanh ton tin hng, tutheo hnh thc thanh ton, k ton kim tra xc nh s tin thanh ton vi
tng ngi bn cho tng chuyn hng ghi vo cc ct ph hp.
Nu thanh ton bng tin mt k ton ghi
NTK 331
C TK111
Nu thanh ton bng phng thc hng i hng k ton ghi:NTK 331
C TK 131
Nu thanh ton bng tin vay ngn hn ngn hng k ton ghi
NTK 311
C TK311
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Ct s d: K ton phn nh khon cng ty cn nngi bn hoc
cc khon cng ty tr trc cho ngi bn nhng trong thng hng cha
v hoc s tin cng ty tr tha cho ngi bn vo ct s d.
(Mu s chi tit thanh ton vi ngi bn c trch trang sau)
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Biu s 3.2 S CHI TIT THANH TON VI NGI BN
Thng 8/2002 - Ch Phan Hng Lin
Chng t Ni dung Ti khon
i ng
Pht sinh S d
SH NT N C N C
111 2/8 Tm ng muabao ti da
111 345000 61124315
125 15/8 Thoi sut 1524
133
140000
14000
130 29/8 Du cng
nghip
1523
133
520000
52000Cng 345000 726000
Cng TK
1524
140000
Cng TK
1523
520000
Cng TK133 66000
S d cuithng
cng ty vic thu mua vt liu bng tin tm ng khng theo di
trn s chi tit TK 141 m khi cn b cung tiu tm ng mua vt liu li
theo di trn s chi tit thanh ton vi ngi bn. Trn s chi tit thanh
ton vi ngi bn ngoi s trang m cho ngi bn cn m cho tng
cn b cung tiu tm ng mua vt liu.
Khi ngi i mua vt liu vit n xin tm ng phi ghi r l mua
vt liu g s lng l bao nhiu ri a ln phng k hoch. Phng k
hoch s xem xt v ph duyt chuyn ln phng ti chnh k ton, k
ton trng k duyt ri mi vit phiu chi v ghi vo s chi tit thanh
ton vi ngi bn, trang s ghi tn cn b cung tiu. Khon tm ng
ny c ghi s chi tit TK 331 theo nh khon: NTK331
C TK 111
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Vic phn nh ny ging nh trng hp ng trc tin hng chongi bn, thc cht y khng phi l tin ng trc cho ngi bn nhngli c theo di trn s chi tit TK 331 nh mt khon tr trc cho ngibn. iu ny cha phn nh ng ngha kinh t ca nghip v kinh t pht
sinh.V khi ngi tm ng mua vt liu v nhp kho, k ton ghi vo s chi
tit nh sau: NTK152
NTK 133
C TK 331
Cui thng, k ton kho s chi tit thanh ton vi ngi bn, theo tngnh cung cp, s liu dng tng cng trn tng s chi tit TK 331 l cs
ghi vo NKCT s 5 vi nguyn tc mi nh cung cp ghi mt dng s baogm c pht sinh C TK 331/N TK lin quan v phn pht sinh N TK331/C TK lin quan.
NKCT s 5 l mt loi s k ton tng hp dng theo di tnh hnhthanh ton vi nh cung cp ca ton cng ty. Nguyn tc ms NKCT s 5:
- Css liu: Cn c vo NKCT s 5 thng trc, s chi tit s 2
- Phng php ghi:
+ Ct s du thng: Ly s liu t ct s d cui thng ca NKCTs 5 thng trc.
S d n: Phn nh s tin cng ty tr trc cho ngi bn nhnghng cha v nhp kho trong thng
S d c: Phn nh s tin cng ty cn nngi bn
+ S pht sinh
Phn ghi C TK 331, ghi Ncc TK (152,1521....) ly s liu cng ca
tng loi vt liu ca ngi bn ghi vo cc ti khon tng ng.Phn ghi NTK 331, ghi C cc TK (111,112....)ly s liu cng cc
TK tu theo hnh thc thanh ton ghi s tin vo ti khon tng ng.
+ S d cui thng: Cn c vo s du thng, s pht sinh trongthng tnh s d cui thng ca tng ngi bn.
Cui thng kha s NKCT s 5 xc nh tng s pht sinh bn CTK331 i ng N cc ti khon lin quan, v ly s liu tng cng ca
NKCT s 5 ghi s ci TK152 (NTK152, C TK331)
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3.2.2 Hch ton tng hp xut vt liu.
Qun l vt t khng ch qun l tnh hnh thu mua bo qun v d
tr vt t m cn phi qun l vic xut dng vt t. y l khu qun lcui cng rt quan trng trc khi vt liu chuyn gi tr ca n vo gitr sn phm ch to. Chi ph v vt t chim t trng ln trong gi thnhsn xut cho nn k ton phi xc nh chnh xc gi tr tng loi vt ts dng l bao nhiu v theo di c vt liu xut dng cho tng itng. Bi vy hch ton tng hp vt liu phi phn nh kp thi tnhton v phn b chnh xc ng i tng. Bi vy hch ton tng hpvt liu phi phn nh kp thi cho tng b phn s dng cng nh xutdng cho cc i tng khc. T chc tt khu hch ton xut dng vt
liu l tin cbn hch ton chnh xc y gi thnh sn phmc bit l khu tnh gi
Trnh t ghi s hch ton tng hp xut vt liu:
Hng ngy, t chng t xut kho, k ton a d liu vo my.Givt liu ghi trn phiu ny l gi hch ton . Cui thng, my t tnghp s liu, cho bit s vt t xut dng ca tng kho , tng ti khon cv s lng v gi tr theo gi hch ton. Sau ,trn c sbng k s 3s xc nh c gi tr thc t ca vt liu xut kho nh sau:
Gi thc t vt liu xut kho = Gi hch ton vt liu xut kho x H schnh lch
K ton lp bng k s 3 cn c vo cc bng tng h p nhp vtliu vo ct hch ton, v cn c vo gi ghi trn ho n cng vicc chi ph khc thc t pht sinh nh chi ph vn chuyn, bc d ....vo ct thc t .
Biu s 3.4 BNG K TNH GI THNH THC T VT LIU
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V CNG C DNG C THNG 9/2002
TK1521 TK1522TK
TT HT TT HT
1.Su k 1.548.941.455 1.385.368.012 2.472.801.998 2.424.987.9362.S pht sinhn
19.563.286.107 19.147.493.513 971.804.697 964991771
1111H 1.617.050 109.273.613
1121H1 51.350.635 11.394.460
1121H5 2.182.942
1521V 3.767.837.361 3.767.837.361
331H 165.322.763 165.322.763 33.064.553 33.064.553
..
3.Du +PSn
21.112.227.562 20.532.861.526 3.444.606.695 3.389.979.707
4.H s chnhlch
1.028.217 11.061.143
5.Xut dngtrong thng
2029668140 19735783536 3175673128 3125310930
6. Tn khocui k
Trn cs" Bng tng hp xut vt liu" ca tng kho v " Bngtnh gi thc t vt liu", cui thng k ton tng hp v a ra " Bngphn b vt liu" Bng ny c tc dng cung cp thng tin trong cng
tc tnh gi thnh sn phm.Cc b phn lnh dng vt liu cng ty:
Vt liu xut cho sn xut cc nh my:
Chi ph vt liu trc tip H ng: 621D
Chi ph vt liu trc tip H Ni: 621H
Chi ph vt liu trc tip Vinh: 621V
Vt liu xut cho qun l nh my:
Chi ph vt liu Vinh: 627 V2Biu s 3.5 BNG PHN B VT LIU CNG CU DNG C
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Thng 8/2002
TK1521 TK1522TK c
TK N TT HT HT TT
TK 1388 H 20168946 18738946TK 1521 V 3675585925 3675585925
TK 621 318029804 305176301
TK 621 H1 10619544098 9802999313 203363957 190863256
TK 627 D2 15986513 15057600
TK 627 H12 318921738 314456456
TK 627 H321 16322294 16093763TK 627 H33 2397806102 2316573821
Cng 20292668140 19735783536 3175673128 3125310930
Biu s 3.6 S CI TK 1521
S du nm: 15864325632Ghi nTK
152/C ccTK
Thng 1 Thng 2 ... Thng 11 Thng 12 Cng
TK 111 1617050
TK 152 3767837361
TK 331 165322763
. .
PS N 19563286107
PS C 20292668140
D Ncui thng
1548941455 819559422
4. Hch ton chi tit vt liu.
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Vic hch ton chi tit vt liu c tin hnh nh sau:
- Ti kho: Th kho tin hnh m cc th kho. Th kho s dng thkho theo di tnh hnh nhp xut tn kho ca tng vt liu theo ch tius lng. Hng ngy khi nhn c cc chng t nhp, xut kho, th kho
tin hnh kim tra tnh h p php h p l ca cc chng t, sp x p phnloi cho tng th vt liu theo tng kho v ghi s lng thc nh p, thcxut vo th kho. Mi chng tc ghi vo mt dng trn th kho. Cuingy, th kho phi tnh ra s lng tn kho ca tng th vt liu trn thkho
nh k sau 15 ngy th kho c nhim v chuyn ton b chng tln phng k ton lm cn c ghi s. Gia th kho v k ton tiphng k ton lp phiu giao nhn chng t c ch k xc nhn ca c
hai bn khi k ton nhn c chng t nyBiu 4.1 TH KHO
Kho: Bng xVt t: Bng Nga cp 1 - n v tnh: kgT ngy 1/8/2002 n 31/8/2002
Chng t
Ng
ythn
g
Shiu
Din gii S lng
nhp
S lng
xut
Tn
Tn u thng
8/2002
379474,6
20/
8
109 Cng ty TM Dt may
VN Tp. H Ch Minh
190000 569474,6
27/8
121 Cng ty TM Dtmay VN Tp. H Ch
Minh
4171 573645,6
28/
8
28735 Nh my si Vinh 5036,2 568609,4
28735 Nh my si Vinh 4215 564394,4
......
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Cng pht sinh
8/2002
194171 129913,2
Tn cui thng 443732,4
K ton trng Ngy.thng.nmNgi lp biu(k, h tn)
- Ti phng k ton:
K ton vt liu cng ty s dng s chi tit vt t ghi chp tnh hnh
nhp - xut - tn nguyn vt liu. S chi tit vt liu mcho tng th, loi vt
liu tng ng vi th kho ca th kho. S chi tit c kt cu ging th kho
nhng c thm cc ct ghi chp theo ch tiu gi tr. Trn s chi tit, k
ton vt liu tnh ra s tin ca mi ln xut nhp. S tin ca mi ln nhp
c tnh cn c v ho n, phiu nhp kho. S tin ca mi ln xut cn c
theo phng php bnh qun c k d tr. Cui thng k ton cng s chi tit
vt liu, kim tra i chiu vi th kho xem s lng nhp, xut, tn c khp
khng, nu khng khp th phi kim tra li. S k ton chi tit vt liu chnh
c ng thnh quyn cn vt liu phdng tri.
nh k, khi nhn c cc chng t nhp kho do th kho chuyn
ln, k ton vt liu phn loi sp xp theo s th t ca phiu nhp theo
tng kho, cn c vo k ton lp cc bng k nhp kho vt liu v
bng tng hp nhp vt liu.
Biu s 4.3 BNG K NHP KHO BNG X
Thng 8/2002
Chng t TKSH NT
Din giiN C
S lng n gi Thnh tin
87 1/8 BngTrungQuc cp1
1521 1521V 5864,4 19482,3 114252000
88 8/8 BngTrungQuc cp
1
1521 1521V 4033,7 19482,3 78585754
94 11/8 Bng M 1521 1521V 6008 18830 113130640
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98 12/8 Bng VitNam cp1
1521 331H 201580 20000 4031600000
99 13/8 Bng
TrungQuc cp1
1521 1521V 5857,5 19482,3 114117572
.....
Cng 1053288,2
19147493513
Biu s 4.4 TNG HP NHP BNG X
thng 8/2002Vt t VT Cng pht
sinh
1521V 154 331H
Bng F1 kg 176949376 176949376
Bng richi k
kg 331398000 331398000
Bng TQ
cp 1
kg 2909321083 2909321083
Bng VNcp1
kg 6227234000 6227234000
.....
Cng 19147493513 3563045959 519427376 15065020178
Cn i vi cc chng t xut kho, sau khi nhn c k ton tin hnh i
chiu kim tra v nh khon. Sau khi thu thp cc chng t xut kho, k ton
nhp d liu vo my tnh v cui k my s t tnh gi vt liu xut kho theogi hch ton. Vo cui thng, my s in ra" Bng chi tit xut vt t" cho
tng ti khon v "Bng tng hp xut vt liu" cho tng kho.
Biu s 4.5 BNG K XUT KHO BNG X
Thng 8/2002
Chng t TK
SH NTDin gii
N CS lng n gi Thnh tin
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28732
12/8 Bng VitNam cp1
1521V 1521 201580 20341,53
4100445617
18438
19/8 Bng richi k
1312H 1521 4028 9000 3625000
28734
27/8 Bng VitNam cp1
1521V 1521 104554 20341,53
2126788328
98 30/8 XSunkyon
621H1 1521 310800 15571,66
3907271928
99 13/8 Bng TyPhi cp 1
621H 1521 45979 19883,72
914233562
.....
Cng 1210280,4 19735783536Biu s 4.6 TNG HP XUT VT T
thng 8/2002
Vt t VT Cng pht
sinh
1312H 1521V 621H1
Bng F1 kg 148280736 77465472 70815264
Bng richi k kg 317673000 183987000 133686000
Bng TyPhi cp 1
kg 1658590562 1658590562
Bng TQcp1
kg 1954617560 1954617560
Bng VNcp 1
kg 6227233945 6227233945
.....Cng 19735783536 261452472 6608792888 12865538176
i vi vt liu nhn gia cng xut khu, cng ty khng thc
hin k ton gi tr ca vt liu do khch hng gi n m ch hch ton
ns phn chi ph thc t pht sinh trong qu trnh sn xut. Do , trn
s k ton chi tit vt liu v phiu vt t, k ton ch theo di ch tiu
s lng ca vt liu.
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Vic cng ty lp ra bng k chi tit cc chng t nhp xut vt liu
c tc dng nng cao kh nng nm bt v i chiu tnh hnh bin ng
vt liu vi cc chng t nhp, xut trong thng, th hin tnh sng to
ca k ton trong vic hch ton vt liu. Bng tng hp nhp xut tn
kho vt liu c m cho tng kho, chi tit cho tng loi vt liu. Trn
bng ny theo di c v mt s lng v gi tr ca tng loi vt liu
nhp, xut, tn kho trong thng
S liu trn "Bng tng h p nh p, xut, tn kho vt liu" vi s
liu trn "Bng k chi tit cc chng t xut vt liu" v "Bng k chi
tit cc chng t nhp vt liu" c k ton i chiu vi s liu trn
th kho ca th kho
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5. T chc kim k kho vt t.
Cng ty Dt may H Ni tin hnh kim k kho vt liu nh my
xc nh chnh xc s liu, cht liu, gi tr ca tng th nguyn vt liu
hin c ti thi im kim k. Bn cnh vic kim k gip cho Cng
ty kim tra tnh hnh bo qun pht hin v x l cc trng hp hao ht,h hng mt mt c bin php x l kp thi. V d: i vi nguyn
vt liu qua kim k nh gi pht hin km phm cht gi tr th xin
thanh l theo quyt nh ca Cng ty. Nu vt liu vn cn tt th xin
nh gi theo gi tr ban u.
Nguyn vt liu ca Cng ty c s lng ln, nhiu chng loi
phc t p nn qu trnh kim tra thng ko di. V vy Cng ty tin
hnh kim k nh k 6 thng mt ln (6
thng u nm, 6 thng cuinm).
Cng ty t chc kim k tt c cc kho, mi kho c lp mt
bng kim k bao gm 3 ngi.
1 th kho.
1 thng k.
1 k ton vt liu.
K ton thc hin so snh i chiu gia s chi tit vt t vi s
lng thc t trong kho tm ra nguyn nhn vt t b d tha hay thiu
ht l do cc nguyn nhn, thi tit, kh hu hay do hao ht khi cn o
ong m. Kt qu kim k c ghi vo bin bn kim k do phng
k hoch th trng lp.
Cui k kim k, bin bn c gi ln phng k ton, k ton tp
hp s liu tnh gi tr v xc nh chnh lch tha thiu cho tng loi.
Chnh lch thathiu
= S liu tn kho kimk
- S liu tn kho ssch
Sau k ton tnh gi tr chnh lch cho tng loi trc khi lp
bo co cn c kt qu kim k k ton hch ton nh sau.
Tha pht hin qua kim k
NTK 152, 153.
C TK 3381.
Thiu pht hin qua kim k
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NTK 138 (1)
C TK 152, 153
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PHN III
PHNG HNG HON THIN T CHC HCH TON VT LIU
V NNG CAO HIU QU S DNG NGUYN VT LIU TICNG TY DT MAY H NI
I. NHN XT CHUNG V T CHC HCH TON VT LIU
CNG TY DT MAY H NI.
Sau hn 20 nm xy dng v trng thnh, cng ty Dt may H
Ni khng ngng ln mnh v mi mt. Cng ty v ang gt hi
c nhng thnh tu to ln, tr thnh mt trong nhng doanh nghip
thnh cng nht ca ngnh Dt may Vit Nam. Nhn chung, cng ty Dtmay H Ni c b my qun l cht ch, cc phng ban c phn cng
nhim v mt cch r rng, khoa hc v phi hp nhp nhng.
Cng vi s pht trin ca cng ty, cng tc t chc qun l v
hch ton nguyn vt liu ni ring v hch ton ni chung cng khng
ngng c hon thin ph hp vi quy m sn xut kinh doanh.
Thc hin c iu s gp phn vo vic s dng nguyn vt liu
hiu qu hn na v gp phn tch cc h gi thnh sn phm, t tora sc cnh tranh cho sn phm trn th trng.
Sau mt thi gian c thc tp ti phng k ton - ti chnh ca
cng ty Dt may H Ni, c ti p xc vi cn b, nhn vin k ton
cng nh cc phn m h ph trch, em thy vic hch ton ti cng ty
c nhng im ni bt sau y:
- Cng ty t chc h thng chng t vn dng h thng ti
khon k ton ng vi ch v biu mu do B Ti chnh ban hnh.H thng ti khon ca cng ty phn nh y mi hot ng kinh
t pht sinh. Vic sp x p, phn cng cc ti khon trong h thng ti
khon ca cng ty l ph hp vi tnh hnh sn xut kinh doanh.
- V vic vn dng hnh thc s k ton: qun l v hch ton
cc phn hnh k ton, phng k ton p dng hnh thc s nht k
chng t. y l hnh thc s c nhiu u im trong qu trnh qun l
v hch ton cc doanh nghip sn xut hin nay cng nh cng tyDt may H Ni.
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- V cng tc qun l: L mt n v sn xut kinh doanh ngnh
cng nghip nh, sn phm ca cng ty Dt may H Ni ng vng
c trn th trng trn chc nm nay. Mc d g p nhiu kh khn
trong nn kinh t th trng nhng cng ty rt nhy bn trong cng tc
qun l v ang tm nhng bc i mi cho mnh. Hin nay cng ty
p dng nhiu chnh sch nng cao uy tn vi khch hng v cht
lng sn phm trong c vic thc hin tt cng tc qun l ni
chung v cng tc qun l vt liu ni ring. C th cng ty c nhiu
ch trng trong cng tc qun l vt liu t khu thu mua, d tr, bo
qun v s dng.
+ i vi cng tc thu mua vt liu: Cng ty c mt i ng cn
b thu mua hot bt, nhanh nhn, nm vng c gi c trn th trng,
tm c ngun mua nguyn vt liu v thu mua vi gi c ph hp, p
ng k p thi nhu cu sn xut kinh doanh ca cng ty. Cng ty lp
c nh mc s dng v d tr vt liu cn thit, hp l, m bo qu
trnh sn xut kinh doanh ca cng ty khng b ngng tr, khng lng
ph vn vo d tr vt liu tn kho khng cn thit.
+ i vi cng tc t chc kho vt t: Cc kho c t chc khoa
hc, bo qun hp l theo tnh nng, cng dng ca tng loi vt t. H
thng kho rng ri, thong, nh sng, thun tin cho vic nhp, xut
v kim k vt liu.
+ i vi khu s dng vt liu: Cng ty xy dng c h
thng nh mc s dng tit kim vt liu. Nh , vt liu xut dng
ng mc ch sn xut v qun l sn xut da trn nh mc vt liu
trc. khi c nhu cu v vt liu th cc b phn s dng lm phiu xin
lnh vt t gi ln phng sn xut kinh doanh, sau khi xem xt tnh hp
l, hp l ca nhu cu s dng vt liu, phng sn xut kinh doanh xt
duuyt. Bng cch vn c th cung cp vt liu y , k p thi m
trnh c tnh trng hao ht, lng ph vt liu.
- Cng ty p dng phng php k khai thng xuyn thc hin
k ton hng tn kho v k ton chi tit vt liu s dng phng php
th song sng c s dng nht qun trong nin k ton, p ng
yu cu theo ri thng xuyn lin tc mt cch tng hp tnh hnh bin
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ng vt t cc kho. iu ny c tc dng rt ln v cng ty lun ch
trng vic bo ton gi tr hng tn kho cng nh vic tit kim chi ph
vt liu, h gi thnh sn phm gp phn ngy mt hon thin cng tc
qun l v hch ton vt liu. Bn cnh s liu k ton c ghi chp
r rng, phn nh trung thc chnh xc tnh hnh hin c, tng, gim
nguyn vt liu trong k. K ton nguyn vt liu thc hin vic i
chiu cht ch gia s k ton vi kho nguyn vt liu, m bo tnh cn
igia ch tiu s lng v gi tr. Gia k ton tng hp v k ton chi
tit cng thng xuyn i chiu m bo cc thng tin v tnh hnh bin
ng nguyn vt lu c chnh xc tnh hnh hin c, tng gim nguyn
vt liu trong k. K ton nguyn vt liu thc hin vic i chiu
cht ch gia s k ton vi kho nguyn vt liu, m bo tnh cn igia ch tiu s lng v gi tr. Gia k ton tng h p v k ton chi
tit cng thng xuyn i chiu m bo cc thng tin v tnh hnh bin
ng nguyn vt liu c chnh xc
- B my k ton ca cng ty c t chc theo hnh thc tp
trung. Ton b cng vic k ton c tp trung ti phng k ton ,vi
mt i ng nhn vin c trnh i hc, c kinh nghim ngh nghip ,
nhy bn vi nhng i hi mi ca th trng, hc giao nhim v
c th, ph hp vi nng lc ca mnh. Cc nhn vin phng k ton ti
chnh lun hon thnh nhim v, cung c p thng tin k ton mt cch
thng xuyn y v chnh xc, gip ban lnh o cng ty nh gi
c kt qu sn xut kinh doanh ca cng ty mnh.
- Cng ty nh gi vt liu theo gi thc t. Gi xut l gi bnh
qun c k d tr, phng php ny phn nh chnh xc s vt liu xut
dng trong thng. Tuy nhin to iu kin thun tin cho vic tnh
ton, cng ty ang tip tc nghin cu nhm vi tnh ho ton phn cng
tc k ton ti cng ty.
- Qua phn tch tnh hnh chung ca cng tc k ton vt liu ti
cng ty, c th thy rng cng tc k ton vt liu c tin hnh kh
nn np, m bo tun th theo ch k ton, ph hp vi yu cu ca
cng ty, p ng c yu cu qun l, to iu kin qun l cht ch
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tnh hnh nhp-xut tn kho, tnh ton phn b chnh xc gi tr nguyn
vt liu cho tng i tng s dng.
II. MT S GII PHP NHM HON THIN HCH TON
VT LIU TI CNG TY DT - MAY H NI
Vi t cch l mt sinh vin thc tp , d thi gian tip xc thc t
v trnh c hn, em cng xin mnh dn a ra mt s gii php nhm
gp phn hon thin thm mt bc cng tc k ton vt liu ti cng ty
ni ring v cng tc k ton ni chung
1. Xy dng s danh im vt tthng nht cho ton cng ty
thun tin cho cng tc qun l vt liu c cht ch thng
nht, i chiu kim tra c d dng v d pht hin khi sai st vthun tin cho vic mun tm kim thng tin v mt loi vt liu no ,
trc ht cng ty nn m"S danh im vt liu". S danh im vt liu
c m theo tn gi, quy cch nguyn vt liu bng h thng ch s,
n v tnh v ga hch ton mun m c s ny trc ht cng ty
phi xc nh s danh im vt liu thng nht trong ton cng ty ch
khng phi xc nh tu ch gia kho v phng k ton.
S danh im vt t cn cung cp thng tin v gi tr vt liu xut,tn kho bt c khi no theo gi hch ton. Bi v nh ni trn, hch
ton chi tit vt liu cng ty p dng phng php th song song v
vic tnh gi xut vt liu theo phng php bnh qun c k d tr th
k ton khng theo di c ga tr vt liu xut kho v tn kho trong
thng, chn cui thng mi bit c. Nh vy, vic ms danh im
vt t s gp phn gim bt khi lng cng vic hch ton, s l nhanh
chng, cung cp thng tin kp thi phc v qun l, iu chnh sn xutkinh doanh v rt thun tin cho vic s dng phn mm k ton cho
phn vn hnh hch ton vt liu trn my vi tnh
S danh im vt liu c thc xy dng theo mu sau:
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Biu s 1.1 S DANH IM VT LIU
Kho Danh imvt l iu
Tn vt liu n v tnh Gi hch ton Ghich
Bng 1521 Vt liuchnh
kg
1521 A Nhm bng kg
1521 A01 Bng VitNam
kg
1521 A02 Bng Nga kg....
1521 B Nhm x kg
1521 B01 X Nanlon kg
1521 B02 XSunkyong
kg
......
1522 Vt l iu ph1522 A01 NaOH
1522 A02 H2SO4
.....
Ms danh im vt liu phi c s kt hp nghin cu ca phng
k ton, phng k ton cung ng sau trnh ln c quan ch
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