LI M U

Nc Vit Nam ang trn ng hi nhp vo nn kinh t th trng.

Vi nhng bc i u tin trong cng vic i hi cc n v kinh doanh
trong nc phi theo st s bin ng ca th trng. c bit l nn kinh t
a dng ho nhiu thnh phn nh hin nay, th n v kinh doanh phi
thng xuyn tm hiu v nm bt c nhu cu, th hiu ngi tiu dng.
t c cc phng php nhm pht trin kinh doanh ca n v mnh.
Nhn chung doanh nghip mun pht trin th h phi t c hiu qu
kinh doanh vi mc li nhun cao c th tn ti v ti u t. Mun vy
th doanh nghip phi c nhng chnh sch to ra doanh thu ln hn chi
ph m doanh nghip b ra.
Cng vi s i ln ca t nc th lnh vc in c lun phi chim
mt v tr quan trng, Cng ty TNHH Nh nc mt thnh vin in c
Thng Nht ra i. Nhng kt qu m cng ty t c trong nhng nm
gn y ngy cng khng nh c v tr ca mnh trn th trng, cng nh
i vi bn hng. C c thnh tu nh vy cng l nh s n lc ca
cc cn b cng nhn vin ton cng ty, hn na cng tc hch ton k ton
lun c t ln hng u.
Di y l bn bo co thc tp cui kho ca em vi ni dung chnh
nh sau:
Phn I: Khi qut chung v tnh hnh ca Cng ty TNHH Nh nc mt
thnh vin in c Thng nht.
Phn II: Nghip v chuyn mn
Phn III: Nhn xt v kin ngh.
Em xin chn thnh cm n cc cn b phng Ti v v cc phng ban
khc trong cng ty gip v mi mt em c iu kin i su tm hiu.
c bit em xin chn thnh cm n c tn tnh hng dn em trong sut
qu trnh thc tp v vit bn bo co ny.
Hc sinh
L Kim Anh

Phn I
Khi qut chung v Cng ty TNHH Nh nc mt thnh vin in c
Thng nht
I. c im tnh hnh, v tr, nhim v ca doanh nghip
1. Qu trnh hnh thnh v pht trin ca Cng ty
Cng ty TNHH Nh nc mt thnh vin in c Thng nht gi tt l
Cng ty l mt doanh nghip Nh nc trc thuc S Cng nghip H Ni.
Cng ty c thnh lp t nm 1965 trn c s sp nhp 2 x nghip cng t
hp danh l x nghip in Thng v X nghip in c Tam Quang, ly tn
l x nghip in kh Thng Nht.
a ch: S 164 - ph Nguyn c Cnh - phng Tn Mai - qun
Hong Mai - H Ni.
Tn giao dch ting Anh: Thongnhat Electro mechonical company
Email: diencthongnhat@hn.vnn.vn
in thoi: 6622400

Fax: 6622473

Ngy 17/3/1970, U ban nhn dn thnh ph H Ni ra quyt nh s

142/Q-UB sp nhp b phn cn li ca x nghip in c Tam Quang vo
x nghip in kh Thng Nht thnh lp X nghip in c Thng Nht vi
8.000m2 mt bng, gn 600m2 nh xng, 464 cn b cng nhn vin v 40
my mc thit b cc loi, vi nhim v sn xut cc loi qut in v cc loi
ng c nh. Trong bui u thnh lp phng hng sn xut cc mt hng
ca x nghip cha n nh li tri qua chin tranh ph hoi ca quc M,
d vy x nghip vn vn ln v tng bc n nh sn xut phc v nhu cu
tiu dng ca nhn dn th v quc phng.
Trong thp k 70 x nghip thc hin ch o ca Hi ng B trng
v quyn t ch sn xut kinh doanh, x nghip ch ng sp xp li sn
xut, m rng quan h vi cc c s sn xut. Nh thc hin tt chng trnh
k hoch ra, x nghip c s pht trin vt bc, 7 sn phm ca x

nghip c cp du cht lng cp 1 v cp cao. Sn phm ca x nghip to

c uy tn trn th trng v c ngi tiu dng chp nhn.
Trong thp k 80, sn phm ca x nghip vn lun c uy tn trn th
trng, c kh nng cnh tranh tt ca x nghip xut khu sang th trng
Cuba vi s lng 129.614 chic. Nm 1985, x nghip c vinh d c
ng v Nh nc trao tng danh hiu "Anh hng lao ng".
Trong thp k 90, vi nhng tin c bn c xy dng t nhng
nm trc , thm vo l s u t my mc thit b mi hin i ca i
Loan v trnh tay ngh ca ngi lao ng c nng cao, x nghip
lin tc i mi c c cu sn xut ln ci tin mu m cng nh cht lng
sn phm. Do , s lng sn phm sn xut hng nm ca x nghip tng
ln t 67.532 sn phm nm 1990 ln 150.041 sn phm nm 1995.
Ngy 02/11/2000, U ban nhn dn thnh ph H Ni ra quyt nh s
5928/Q-UB i tn X nghip in c Thng Nht thnh Cng ty in c
Thng Nht.
Nhim v ca Cng ty in c Thng Nht l chuyn sn xut cc loi
qut t qut bn, qut ng n cc loi qut trn. Mc ch sn xut ca
cng ty ch yu l phc v nhu cu tiu dng cho nhn dn trong c nc m
ch yu l khu vc pha Bc. Ngoi sn phm truyn thng ca Cng ty l cc
lot qut, qua tng thi k nhim v ca Cng ty cng c nhiu thay i.
Ngay t nhng nm u thnh lp, ngoi cc sn phm qut, cng ty cn sn
xut thm cc loi ng c 3 pha v cc loi chn lu n ng, my bm
nc n nay, sn phm duy nht ca cng ty l qut in.
Ngoi nhim v sn xut phc v nhu cu tiu dng ca nhn dn, l
mt doanh nghip Nh nc nn Cng ty TNHH Nh nc mt thnh vin
in c Thng nht cn c nhim v rt quan trng l phi bo ton v pht
trin vn do Nh nc cp v thc hin y chnh sch v kinh t v lut
php m Nh nc quy nh nhm khng ngng xy dng v pht trin
Cng ty.

2. V tr kinh t ca Cng ty trong nn kinh t v qui m sn xut ca

Cng ty TNHH Nh nc mt thnh vin in c Thng nht
Trong nn kinh t th trng vi s cnh tranh bnh ng gia cc thnh
phn kinh t m ra cho cc doanh nghip nhiu c hi vn ln t
khng nh mnh. ng thi n cng t ra cho cc doanh nghip nhiu kh
khn, thch thc cn gii quyt. L mt doanh nghip Nh nc, cng ty
khng nh v tr ca mnh bng vic "lun duy tr v nng cao cht lng sn
phm, tm hiu v m rng th trng cng nh tng bc i mi cng
ngh, ng thi nng cao trnh tay ngh ca i ng cng nhn vin".
Trong vi nm gn y, cng ty c s pht trin vt bc trong hot
ng sn xut kinh doanh. Nm 2000, cng ty vn cn nm trong tnh trng
lm n thua l nhng t nm 2001 cng ty bt u lm n c li, dn dn nng
cao li nhun thu c t hot ng sn xut kinh doanh v nng cao i
sng ca ngi lao ng. y l yu t quan trng gip cho ngi lao ng
yn tm sn xut kinh doanh v gn b vi cng ty. cng l ng lc gip
cho cng ty c kh nng pht trin trong tng lai do c ngun lc con ngi
di do.
Trong nhng nm ti y, khi Vit Nam hi nhp AFTA mt cch ton
din, v khi gia nhp WTO, cc doanh nghip ca Vit Nam s b cnh tranh
mnh m trn mi mt. Cng ty cng khng l ngoi l. Nhn thc c iu
ny, Ban gim c Cng ty ang ra sc ci t doanh nghip, u t mi v k
thut v nng lc sn xut ca doanh nghip, cng nh nng cao cht lng
sn phm nng cao sc cnh tranh ca sn phm, a mt hng qut in
ca mnh vn ra th trng nc ngoi.
3. S lng v cht lng lao ng hin c ca Cng ty TNHH Nh
nc mt thnh vin in c Thng nht
Bng 1: C cu lao ng nm 2005
TT

Ch tiu

n v S lng

i hc

Trnh
Trung Th bc
cp
cao

Cc bc
khc

Tng s CNV

T trng

Nm

T trng

T trng

S L gin ip

T trng

S L trc tip

10 T trng

Ngi

675

56

59

42

521

100

7,85

8,74

6,22

77,19

Ngi

385

32

37

25

291

100

8,31

9,61

6,5

75,58

Ngi

290

21

22

17

230

100

7,24

7,6

5,86

79,31

Ngi

127

43

40

19

25

100

33,85

31,5

14,96

19,7

Ngi

548

16

19

23

496

100

1,83

3,46

4,2

90,51

Qua bng c cu lao ng trn ca Cng ty ta thy c cu sn xut cng

nghip th cng c kh, nn t trng s lao ng nam v n chnh lch nhau
khng ng bao nhiu. Tuy con s v t l ngi c trnh i hc, trung
cp v th bc cao l con s khim tn, song vi tnh hnh v iu kin hin
nay th con s ni ln phn no s n lc phn u vn ln ca CBCNV
Cng ty.
Bng 2: Bc th ca cng nhn trong Cng ty TNHH Nh nc mt thnh
vin in c Thng nht nm 2005

Bc 1

Ngi

T
trng
(%)
0,2

Bc 2

Ngi

1,44

2,11

0,8

Bc 3

Ngi

33

6,76

18

7,6

15

Bc 4

Ngi

162

33,26

66

27,84

96

38,4

Bc 5

Ngi

234

48,05

113

47,58

121

48,4

Bc 6

Ngi

41

8,42

27

11,4

14

5,6

Bc 7

Ngi

1,85

2,95

0,8

STT

Bc th

n v

S
ngi

Nam

T
trng

0,42

T
trng

Nhn qua biu hnh ta thy rng bc th t 4 n 5 vi s lng rt

nhiu gm 396 ngi, th bc cao 6/7 tng s 50, bc th ca i ng cng
nhn lao ng c mt b dy kinh nghim v ngh nghip v tri qua
nhng giai on ca thi k kinh t i mi, gp phn khng nh vo vic
a Cng ty nhanh chng ho nhp vi c ch th trng, sn xut ra c
nhiu sn phm c cht lng tt. To iu kin cho sn phm cng ty chim
th phn trong th trng v c ngi tiu dng chp nhn.
4. Nhng my mc thit b ch yu phc v cho qu trnh cng ngh
sn xut chnh
- My mi
- My tin
- My khoan
- My c p lc
- My p nha
- My dy truyn sn tnh in
- Trung tm gia cng c kh CNC
5. Chc nng v nhim v ca Cng ty TNHH Nh nc mt thnh
vin in c Thng nht
5.1. Chc nng: L n v Nh nc trc thuc UBND thnh ph H
Ni, Cng ty c cc chc nng ch yu sau:
- c ch ng kinh doanh v hch ton kinh t theo lut doanh
nghip trn c s chc nng, nhim v qui nh trong giy php thnh lp
cng ty v quyt nh ca UBND thnh ph.
- c vay vn t cc t chc, c nhn, Nh nc nhm phc v sn
xut kinh doanh, t chu trch nhim v hot ng ti chnh ca mnh.
- c k kt cc hp ng kinh t vi mi thnh phn kinh t khc
nhau trn c s cc ngnh ngh kinh doanh c cho php.
5.2. Nhim v

- Nghin cu, thit k, sn xut v tiu th cc loi sn phm to ra

li nhun, phc v nhu cu tiu dng ca nhn dn c nc m ch yu l cc
tnh pha Bc v Bc Trung B.
- Qun l v s dng tt ngun vn hin c, m bo kh nng bo ton
vn v pht trin vn.
- Qun l v s dng tt ngun lao ng, gp phn nng cao nng sut
lao ng v thu nhp cho ngi lao ng.
- Thc hin v chp hnh y cc ch , chnh sch kinh t - x hi
v php lut ca Nh nc qui nh v cp trn giao cho, gp phn thc y
nn kinh t Th cng nh Nh nc.
- Thc hin y ngha v v thu, ph, l ph i vi Nh nc.
II. C cu t chc b my qun l ca Cng ty TNHH Nh nc mt
thnh vin in c Thng nht
1. C cu b my qun l v quy trnh cng ngh sn xut ch yu ca
Cng ty TNHH Nh nc mt thnh vin in c Thng nht
Cng ty TNHH Nh nc mt thnh vin in c Thng nht l mt
doanh nghip Nh nc c t cch php nhn chuyn sn xut cc loi qut
in, cc loi qut treo tng, qut cy, qut ht y, mt loi qut trn, nhm
qut quay 400mm (3 kiu), nhm qut bn 300mm (2 kiu). c im sn
xut bao gm 2 phn: phn c, phn in. Phn c ca sn phm gia cng vi
cc b phn ch yu gm Rotor, Sator, np trc, np sau. Phn in bao gm
cc cng on cun bin, vo bin, tm giy. V cui cng l phn trang tr qua
cc khu nha, sn m to ra mt sn phm hon chnh. Do , sn phm
qut in l mt sn phm c kt cu tng i phc tp v yu cu k thut,
m thut cao nn qu trnh cng ngh sn xut qut in u tri qua cc phn
xng sn xut sau:

Hnh 1: Quy trnh cng ngh sn xut cc loi qut in

PX t dp

PX c kh 2

Khu M mi

Lp rp
qut 1
KCS
Lp rp
qut 2

PX m nha

Bn thnh phm
mua ngoi

1.1. Nhim v ca cc phn xng chnh

1.1.1. Phn xng t dp
- Pha ct l tn v tn silic
- Dp ct l tn rotor v stator
- p tn stator
- Dp ct, vut hnh cc chi tit v ph kin khc ca cc loi qut trn.
1.1.2. Phn xng c kh 1:
- Gia cng c kh ngui ton b cc chi tit cc loi qut trn.
- Gia cng trc tip, p khc, mi stato qut trn.
1.1.3. Phn xng c kh 2:
- c Rotor lng sc cc loi qut.

Thnhphm

Nguyn vt
liu chnh

Kho bn thnhphm

PX c kh 1

- c nhm cc loi chi tit bng nhm.

- Gia cng c kh bu hon chnh khu np trn qut trn, qut ng.
1.1.4. Phn xng m nha
- M km, m bng cc loi chi tit qut.
- Hon thin li bo v qut bn
- Nhum cnh qut bn 400
- Sn xut mt s chi tit bng nha.
1.1.5. Phn xng lp rp 1:
- Vo bin stato v lp rp hon chnh cc loi qut quay 400mm,
300mm, 250mm
1.1.6. Phn xng lp rp 2
- Qun bin tm sy cc loi qut
- Vo bin stator v hon chnh sn phm qut trn
- Sn trang tr b mt cc loi qut
- Sn xut mt s loi bao b
1.2. Cc phn xng sn xut ph
1.2.1. Phn xng dng c
- Sn xut cc loi khun mu, khun c p lc, khun p nha, g lp
cc loi dng c ct, dng c o kiu phc v cho cc phn xng sn xut
chnh.
- Thc hin cc ti nghin cu, ci tin k thut theo chng trnh
tin b kinh t.
- Sa cha ln v phc hi cc loi khun, g dng c o kim.
1.2.2. Phn xng c in:
- Cn c vo lch xch sa cha thit b ca cng ty t chc sa cha
ln, va cc thit b trong ton cng ty.
- Duy tr, bo dng my mc thit b hng ngy.
- Thit k thi cng cc my mc t trang, t ch, lp t vn hnh cc
my mc thit b mi.

- Qun l h thng in, nc, sa cha nh xng.

(*) T chc b my qun l ca Cng ty
Trong mi doanh nghip, c cu t chc b my qun l ht sc quan
trng, n l yu t quyt nh s thnh cng hay tht bi ca qu trnh sn
xut kinh doanh, bi v cc quyt nh qun l c tc ng trc tip n qu
trnh sn xut kinh doanh. Do nu doanh nghip t chc tt s em li hiu
qu kinh t cao, v ngc li. Trc tnh hnh c im sn xut kinh doanh
ca n v mnh, Cng ty TNHH Nh nc mt thnh vin in c Thng
nht t chc b my qun l nh sau:
Hnh 2: S t chc b my qun l
GIM C

Ph gim c
sn xut

Ph gim c
k thut

Phng
Phng
Phng
T
Hnh chnh Bo v
chc

PX
t dp

PX
C kh

PX
Lp rp

Phng
Phng
Tiu th K hoch

PX
Sn m

Phng
Ti v

PX
C in

Phng
K thut

Phng
KCS

PX
Dng c

2. C cu t chc b my k ton, quy trnh hch ton chung ca Cng

ty TNHH Nh nc mt thnh vin in c Thng nht
2.1. C cu t chc b my k ton ca Cng ty

B my k ton l mt phn rt quan trng, khng th thiu bt c

n v kinh t hay n v hnh chnh s nghip no. N gi v tr v vai tr
quan trng i vi s tn ti v pht trin ca doanh nghip. Bi v k ton
phn nh mt cch lin tc, ton din v c h thng v mi mt ca hot
ng kinh t trong doanh nghip. Vi hai chc nng chnh l thng tin v
kim tra, k ton cung cp thng tin cho nh qun l phc v cho vic ra
quyt nh qun tr doanh nghip, k ton cng cung cp thng tin cho cc i
tng c lin quan n doanh nghip v: hiu qu sn xut kinh doanh ca
doanh nghip v tnh hnh ti chnh ca doanh nghip, t c c cc
quyt nh nn u t hay khng v bit c doanh nghip s dng vn
u t nh th no.
Vi vai tr quan trng ca k ton, v da vo tnh hnh thc t ti
n v, cng ty t chc b my k ton ph hp vi tnh hnh ca n v v
theo ng yu cu ca B Ti chnh. Cng ty TNHH Nh nc mt thnh
vin in c Thng nht xy dng b my k ton theo m hnh tp trung
vi tn gi l phng Ti v. Phng Ti v phi thc hhin ton b cng tc k
ton t thu nhn, ghi s, x l thng tin trn h thng bo co ca n v, v
Trng phng Ti v l ngi trc tip iu hnh v qun l cng tc k ton
trn c s phn cng cng vic cho cc k ton vin.
Hnh thc ny c u im l m bo s lnh o thng nht ca
Trng phng Ti v cng nh s ch o kp thi ca lnh o Cng ty i
vi ton b hot ng sn xut kinh doanh. Cng ty c t cch php nhn y
, hot ng sn xut kinh doanh mt cch c lp, v c s lng cc
nghip v k ton va phi nn vic la chn t chc b my k ton theo m
hnh tp trung l rt ph hp.
Da vo c im qui m sn xut, c im qun l cng ty cng nh
mc chyn mn ho v trnh cn b k ton, phng Ti v cng ty gm
7 ngi v c t chc nh sau:

Hnh 3: S t chc b my k ton

Trng phng Ti v
Ph phng Ti v
kim k ton TSC,
k ton chi ph sn
xut v tnh gi thnh

K ton
thanh
ton

K ton
vt liu,
cng c
dng c

K ton
TGNH, thu,
thnh phm
v tiu th
thnh phm

Th
qu

K ton
tng
hp

2.2. Quy trnh hch ton chung ca Cng ty

L mt doanh nghip Nh nc, hot ng sn xut kinh doanh mt
hng qut in, cng ty la chn phng php ghi s tng hp l phng
php nht k chng t. Vic la chn phng php Nht k. Vic la chn
phng php Nht k chng t hch ton tng hp l ph hp vi tnh
hnh ca n v. Cng ty thc hin k ton th cng v yu cu qun l i
vi mt doanh nghip Nh nc l tng i cao.

Hnh 4: Trnh t ghi chp s k ton

Chng t gc v cc
bng phn b

Bng k

Nht k chng t

S Ci

S k ton
chi tit

Bng tng hp
chi tit

Bo co ti chnh

Ghi ch:

Ghi hng ngy

Ghi nh k
i chiu

3. Hnh thc hch ton p dng ti Cng ty TNHH Nh nc mt thnh

vin in c Thng nht
K k ton: Hin nay k k ton ca cng ty c xc nh theo tng
qu. Cui mi qu cng ty tin hnh tng hp s liu lp cc BCTC theo
qui nh.
Nm k ton: Bt u t ngy 01/01 n ngy 31/12.
Phng php tnh gi ti sn: Tnh theo gi thc t.
Phng php tnh gi xut nguyn vt liu: Tnh theo gi bnh qun gia
quyn.
Phng php hch ton hng tn kho: Phng php k khai thng
xuyn.

Phng php hch ton chi tit hng tn kho: Theo phng php th
song song.
Phng php xc nh gi tr sn xut kinh doanh d dang: Tnh theo
chi ph nguyn vt liu trc tip sn xut sn phm.
Phng php tnh thu GTGT: Thu GTGT c tnh theo phng
php khu tr.
Phng php tnh khu hao TSC: Khu hao TSC c tnh theo
phng php ng thng.
III. Nhng thun li, kh khn ch yu nh hng ti tnh hnh sn xut
kinh doanh v hch ton ca cng ty trong thi k hin nay.
1. Thun li
Cng ty s dng hnh thc k ton nht k chng t v hch ton theo
phng php k khai thng xuyn nn gim nh c khi lng cng
tc, nng cao cht lng cng tc k ton, cng vic c dn u trong
thng, m bo thng tin kp thi v trnh c tnh trng tn ng vic dn
vic vo cui thng v to iu kin cho cn b k ton lm vic c linh
hot v chnh xc. Cc chng t c thc hin song song trn hai hng
l ghi chp bng s sch v nhp chng t lin quan. Sau kt qu trn my
v s sch s c i chiu vi nhau. Ngoi ra, s dng hnh thc k ton
nht k chng t c mu h thng s in sn nn tng cng c tnh thng
nht ca k ton.
Sn phm ca cng ty c uy tn trn th trng t nhiu nm, l doanh
nghip Nh nc nn cng ty c c s u tin pht trin, cng ty c i
ng cn b cng nhn vin lnh ngh, tm huyt vi Cng ty.
Trc xu th ca th trng cng ty p ng c nhiu thch thc
cng vi cc c hi mi. Cng ty phi tm ng bc i mi ca mnh v kh
nng cht lng ca sn phm to iu kin thun li cho cng ty pht trin
mnh m.
2. Kh khn

Bn cnh mt thun li th Cng ty cng gp mt s kh khn nh:

My mc thit b, nh xng tuy c u t mi nhng vn cn
tng i lc hu; gi nguyn vt liu ang tng mnh lm nh hng ti kh
nng sn xut v nhng c gng h gi thnh sn phm ca Cng ty, nhng
kh khn v vn m hin nay hu ht doanh nghip no cng gp phi khi
tham gia hot ng trn th trng

Phn II
Thc trng cng tc hch ton k ton ti cng ty
I. K ton lao ng tin lng
Ti a ho li nhun l mt yu cu quan trng i vi bt k doanh
nghip sn xut no khi bc vo sn xut kinh doanh. Tin lng l mt b
phn ca gi thnh sn phm, v vy hon thnh tt lao ng tin lng l
iu kin cn thit tnh ton chnh xc chi ph sn xut v gi thnh sn
phm; nhm gim gi thnh sn phm thu v li nhun cao nht. Do , k
ton lao ng tin lng cn hiu r v lao ng v tin lng tnh ton
chnh xc, ng chnh sch ch cc khon tin lng, tin thng m
ngi lao ng c hng.
Lao ng l hot ng chn tay, hot ng tr c ca con ngi nhm
bin i cc vt th t nhin thnh vt phm cn thit tho mn nhu cu x
hi.
Tin lng l biu hin bng tin ca mt b phn sn phm x hi m
ngi lao ng c s dng b p hao ph lao ng ca mnh trong qu
trnh sn xut nhm ti sn xut sc lao ng.
Do t chc cng tc hch ton lao ng v tin lng gip doanh
nghip qun l tt qu lng, m bo vic tr lng, BHXH ng nguyn
tc. cng l ng lc thc y mnh m con ngi lao ng vn n
nh cao ca s sng to, tng nng sut lao ng v hiu sut cng tc. Nhm
gp phn tng thu nhp ca cng ty, thc y nn kinh t pht trin, ng thi
to c s cho vic phn b chi ph nhn cng vo gi thnh sn phm c
chnh xc.
Ngoi cc khon tin lng c hng do ngi lao ng lm ra,
ngi lao ng cn c hng cc khon ph cp khc nh: thng,
BHXH, BHYT Do lao ng tin lng chnh xc cn phi c chng t
gc lm cn c thanh ton lng.

Ta c qui trnh lun chuyn chng t tin lng sau:

Hnh 5: S qui trnh hch ton tin lng

Giy ngh php,

hc, hp

Bng chm cng

Kt qu chng t
lao ng

Bng thanh ton

lng t sn xut,
t qun l

Bng thanh ton

lng PX

Bng thanh ton

lng ton Cng ty

Bng phn b
s 1

Ghi ch:

S Ci
(TK334, TK338)

Ghi hng ngy

Ghi cui thng

"Bng thanh ton lng" mu s 02-LTL l chng t lm cn c

thanh ton tin lng, ph cp cho ngi lao ng, kim tra vic thanh ton
tin lng cho ngi lao ng trong cc n v sn xut kinh doanh, ng
thi lm cn c thng k v lao ng tin lng. "Bng thanh ton lng"

c lp hng thng theo tng phng, ban, t, i tng ng vi "Bng

chm cng".
C s lp "Bng thanh ton lng" l cc chng t v lao ng nh:
"Bng chm cng", "Bng tnh ph cp", "Phiu xc nhn thi gian cng vic
hon thnh".
* Cc hnh thc tr lng:
Cng ty TNHH Nh nc mt thnh vin in c Thng nht p dng
2 hnh thc tr lng:
+ Tr lng theo thi gian
+ Tr lng theo sn phm
1) Tin lng theo thi gian
L tin lng tnh tr cho ngi lao ng thi thi gian lm vic thng
p dng vi nhng ngi lao ng lm cng tc qun l.
Lng thi gian do cng ty quy nh cho mi nhn vin khc nhau
trong 26 ngy ch lm vic. Mc lng thi gian c tr theo chc v v
nhim v ca mi nhn vin trong Cng ty. T k ton cn c vo mc
tnh lng thc t phi tr mi nhn vin trong s ngy lm vic thc t
ca h. Cng ty tnh lng cho mi nhn vin bng cch sau:
Tin lng/cng = Error! x Error!
+ Lng thng:
Lng thng = H s x 350.000 + Tin thng ph cp (nu c)
+ Lng ngy:
Mc lng ngy = Error! x Error!
+ Lng gi:
Mc lng gi = Error! x Error!
Ngoi ra mi nhn vin qun l cn c hng cc khon ph cp,
thng, BHXH, BHYT theo qui nh ca cng ty.
VD: Sau y l bng chm cng v bng thanh ton lng phng ti v
(bng 3,4).

1.1. Bng chm cng:

+ C s lp: Cn c vo s ngy cng i lm, hc, hp ca mi nhn
vin hng ngy b phn qun l phng ti v cn c vo k hiu trn bng
chm cng ghi cng tng ngi.
+ Phng php lp:
- Ct th t: Ghi s th t tng ngi trong phng
- Ct h v tn: Ghi tn tng ngi trong phng, mi ngi mt dng.
- Ct ngy lm vic trong thng: Cn c chm cng cho tng ngi.
- Ct qui ra cng: Ghi s cng hng lng sn phm, s cng ngh
vic ngy vic hng 100% lng, s cng hng lng thi gian, tin bi
dng.
Hng ngy cn c vo bng chm cng tng phng ban k ton tin
hnh tnh ton cho tng ngi.
1.2. Bng thanh ton lng phng Ti v
+ C s lp: Cn c vo bng chm cng ca phng ti v tng hp,
cc khon ph cp v gim tr tr lng.
+ Phng php lp:
- Ct th t: nh theo th t t ngi u tin n ngi cui cng.
- Ct h v tn: Ghi tn tng ngi trong phng, mi ngi mt dng.
- Ct lng ch : Lng ch do Nh nc qui nh, mi nhn vin
mt mc khc nhau v c tnh bng cch:
L-ng php + ch ;ca mi nhn vin =Error! x Error!
Mc lng qui nh ti thiu l: 350.000
S ngy cng lm vic trong ch : 26 ngy
H s ph cp trch nhim:
Gim c: 80% lng ti thiu
Ph gim c: 60% lng ti thiu

tnh trc tip trn

Ch tch cng on: 50% lng ti thiu

lng khng tch ri

Qun c PX, trng phng: 50% lng ti thiu

Ph qun c PX, ph phng: 40% lng ti thiu

T trng sn xut, trng ca: 10% lng ti thiu.
VD: ng V Hu Bnh, trng phng ti v c h s lng do Nh
nc qui nh l 4,2 v ph cp trch nhim l 50% theo N 205. S ngy
cng l 2. Do lng ch ng c hng l:
Lng php = Error! x 2 = 127.000
- Ct lng sn xut cng tc - Lng thi gian: Lng thi gian do
Cng ty qui nh mi nhn vin mt mc khc nhau v c tnh bng cch:
L-ng thi gian; m nhn vin = Error! x Error!
VD: ng V Hu Bnh c h s lng l 4,8 theo qui nh ca Cng ty,
c 23,5 cng thi gian nn s tin ng c nhn l:
4
Lng thi gian = 8 x 350.000;26 x 23,5 = 1.518.000
- Ct cc khon ph cp:
L-ng lm thm;ca tng nhn vin = Error! x Error!
Cng ty thc hin tnh lng thm gi theo qui nh ca B Lut lao
ng:
+ H s 1,5 i vi ngy thng.
+ H s 2,0 i vi ngy ch nht v ngy l.
VD: ng V Hu Bnh c h s lng l 4,8 theo qui nh ca Cng ty,
c 28h cng nn s tin ng c nhn l:
4
Lng lm thm = 8 x 350.000;26 x Error! = 226.000
+ Ct bi dng: Do gim c cng ty quyt nh.
VD: Tin bi dng ca ng V Hu Bnh l 24.000
+ Ct ISO: Khon ph cp cho ngi qun l cht lng sn phm:
VD: ng V Hu Bnh l 15.000 v ng l ngi qun l cht lng
sn phm.
- Ct tng cng:

Ct tng= Lng ch + Lng sn xut cng tc + Cc khon ph

cp
VD: Trong thng ct tng ca ng V Hu Bnh:
Tng cng: 127.000 + 1.518.000 + 226.000 + 24.000 + 15.000 =
1.910.000
- Ct tm ng k I: Do Cng ty qui nh mc tm ng lng.
- Ct cc khon tr: K ton tin hnh khu tr 5%BHXH v 1%
BHYT
* Cc khon khu tr c tnh nh sau:
- BHXH bao gm c BHYT
C th: Cng ty chu 17% (15% cho BHXH, 2% cho BHYT)
Ngi lao ng chu 6% (5% cho BHXH, 1% cho BHYT)
- KPC do Cng ty chu: BHXH = H s lng x 350.000 x 5%
BHYT = H s lng x 350.000 x 1%
+ Ct BHXH (5%) = H s theo;nh n-c qui nh

5%

350.000
+ Ct BHYT (1%) = H s l-ng theo; qui nh Nh n-c x 1% x
350.000
VD: ng V Hu Bnh
BHXH: (4,2 + 0,5 ) x 350.000 x 5% = 82.000
BHYT: (4,2 + 0,5) x 350.000 x 1% = 16.000
+ Ct BHKH: Cng nh bo him thn th do Cng ty trc tip thu
phng khi c TNL, mc qui nh ca tt c cc cng nhn vin trong cng
ty l 6.500
- Ct cn lnh k II l s tin ngi lao ng c nhn sau mt thng
lm vic ti cng ty.
Ct cn lnh II = ct tng cng - ct tm ng k I - ct cc khon tr
VD: Nh vy, trong thng 5/2006 ng V Hu Bnh s c lnh s
tin l: 1910.000 - 500.000 - 82.000 - 16.000 - 6.500 = 1.305.500

Cc nhn vin khc trong phng ti v c tnh tng t, ta c bng

thanh ton lng sau:

Bng 3:
Cng ty TNHH NN 1 thnh vin
C in Thng Nht
n v: Phng Ti v
B phn:

BNG CHM CNG

Thng 05 nm 2006

Cp
Quy ra cng
Ngy lm vic trong thng
bc
lng
S cng S cng S cng ngh
S
hoc
STT
H v tn
hng
hng
vic ngy
Bi cng
cp NL CN
K hiu chm cng
CN
CN
CN
CN
3 4 5 6
8 9 10 11 12 13
15 16 17 18 19 20
22 23 24 25 26 27 28 29
31 lng sn lng thi vic hng dng hng
bc
1
2
7
14
21
30
phm
gian
100% lng
BHXH
chc
v
1 V Hu Bnh
28
23,5
24.000
- Lng sn phm:
x 1/2x x x x x/F
x x x x x x 1/2x x x x x x x
x x x x x x x x 1/2x
K
- Lng thi gian: t
2 Quch Huy Qun
40
24
1
32.000
1/2x 1/2x x x x x 1/2x x x x x x x
x x x x x x
x x x x x x x x 1/2x
- m, iu dng:
- Ti sn: TS
3 m Th Hi
x
x x x x x
x x x x x x
x x x x x x
x x x x x x x x
- Ngh php: P
- Hii ngh, hc tp:
4 Nguyn Th Thu
24
2
H
Ro
Ro
Ro
Ro
- Ngh b: NB
- Ngh khng lng:
5 Trn Nh Mai
x
x x x x x
x x x x x x
x x x x x x
x x x x x x x x
Ro
- Ngng vic: N
6 H Qunh Doan
12
23
1.5
8.000
1/2x x x x x x
x x x x x x
x x x x x x
x x x x/F x x x
- Tai nn: T
- Lao ng ngha v:
Cng
64.000
L

Ngi chm cng

(K, h tn)
k

Ph trch b phn
(K, h tn)
k

Ngi duyt
(k, h tn)
k

Bng 4:
BNG THANH TON LNG
Thng 05 nm 2006

Cng ty TNHH NN 1 thnh vin

C in Thng Nht
n v: Phng Ti v

Cc khon ph cp
Lng ch

STT H v tn

Lng sn xut cng tc

Lng
Php + ch
H s
BHXH
theo
N Ngy
Ngy
Tin
Tin
2005 cng
cng

V H.Bnh 4,2+0,5
+0.4

127.000

H
s
theo
Q
cng
ty
4,8

54.000

4,2

Lng thi gian

Ngy
cng

Tin

Cc khon tr
Lm thm

Lng
sn phm

Ca
ba

Gi Tin Gi

Tin

BXTN

Bi
dng

23,5 1.518.000

28

226.000 24.000

4,0

40

283.000 32.000

15.000

1.910.000 500.000 82.000

16.000

6.500

1.305.500

1.726.000 440.000 70.000

14.000

6.500

1.195.000

Q.H.Qun 3,58

.T.Hi

2,96

80.000

2,96 24,0 956.000

1.036.000 310.000 52.000

10.000

6.500

657.500

N.T.Thu 2,34

2,34 -

T.N.Mai

63.000

2,6

24,0 840.000

903.000

300.000 41.000

8.000

6.500

547.500

H.Q.Doan 2,34

1,5

47.000

23.600 2,6

23,0 805.000

12

53.000

35.000 971.600

300.000 41.000

8.000

6.500

616.100

23.600

119

80

562.000 64.000 -

32.500

4322.100

Cng

2,34

371.000 1

1,357.000

ISO

Tng
cng

Chuyn
n
tm
Cn lnh K
sang
ng k I
k II nhn
thng
BHXH BHYT N Tri
sau
BHXH
5%
1% c phiu

547.600

8.000

15.000 35.000 6.546.600 185.000 286.000 56.000 -

n nh k I: 1.850.000
n nh k II: 4.328.100

K ton lng
( k)

K ton trng
( k)

Ngy 29 thng 6 nm 2006

Ch tch - Tng gim c
( k)

2. Tr lng theo sn phm:

Hnh thc tr lng ny c p dng i vi nhng ngi lao ng
trc tip to ra sn phm. Tr lng theo sn phm l tin lng tr cho ngi
lao ng theo kt qu lao ng, khi lng cng vic, sn phm lao v
hon thnh, m bo tiu chun k thut qui nh.
Sau dy l bng thanh ton lng ca phn xng lp rp:
2.1. Bng chm cng (bng 5):
- C s lp: hng ngy cn c vo s ngy cng i lm, hp ca ngi
lao ng , t trng cn c vo k hiu trn bng chm cng ghi cng cho
tng ngi.
- Phng php lp:
+ Ct th t, h v tn: lp tng t bng chm cng ca phng k
thut tng hp.
+ Ct ngy lm vic trong thng: cn c vo s ngy i lm, ngh ca
tng ngi.
+ Ct qui ra cng tr lng: ghi tng s cng lng sn phm v
lng thi gian ca tng ngi trong t, mi ngi mt dng.
* T bng chm cng, k ton s tin hnh chia lng cho tng ngi
trong t.
2.2. Bng thanh ton lng phn xng lp rp - t tm sy (bng 6)
- C s lp: Cn c vo bng chm cng ca t
- Phng php lp:
+ Mi cng nhn c ghi mt dng trn bng thanh ton lng.
+ Ct lng ch : lng ch do Nh nc qui nh, mi nhn vin
mt mc khc nhau v c tnh bng cch:
L-ng php
ch ; ca tng cng nhn

= Error! x Error!

VD: ng Nguyn Vn c c h s lng l 3,19 theo N 205 do Nh

nc qui nh, vi s cng l 1. Dod d, lng ch ng c hng l:

3
Lng php, ch = 19 x 350.000;26 x 1 = 43.000
+ Ct lng sn xut cng tc:
+) Lng thi gian do cng ty qui nh mi cng nhn mt mc khc
nhau v c tnh bng cch.
Lng TG = Error! x Error!
VD: ng Nguyn Vn c c h s lng theo qui nh ca cng ty
3
Lng TG = 19 x 350.000; 26/8 x 35 = 188.000
+) Ct lng sn phm: k ton tnh lng sn phm cho cng nhn
trc tip sn xut ra sn phm nh sau:
Tin l-ng sn; phm 1 cng nhn = Error! x Error!
(*) Lng sn phm c p dng ti1 thi im nht nh, c tnh
theo nh mc lao ng ca cng ty
VD: ng Nguyn Vn c c h s lng theo qui nh ca cng ty l
3,19 c 233 gi cng sn phm nn s tin ng c nhn l:
3
Lng SP = 19 x 350.000; 26/8 x 233 = 1.249.000
+ Ct cc khon ph cp"
+) Ct lm thm:
H s lng ca tt c cng nhn l 2,16 do cng ty qui nh:
L-ng lm thm; ca mi cng nhn

2
= 16 x 350.000;26 ngy/8 x

S gi cng ca mi; cng nhn

VD: ng Nguyn Vn c c s gi cong l 81, s tin c nhn l:
2
Lng lm thm = 16 x 350.000; 26/8 x 81 = 224.000
+) Ct bi dng v ct BHTN: Do gim c cng ty quyt nh
- Ct tng cng:
Tng cng = Lng ch + lng sn xut cng tc + cc khon ph cp.

VD: ng Nguyn Vn c c ct tng l:

Ct tng = 43.000 + 188.000 + 1.249.000 + 294.000 + 180.000 + 35.000
= 1.989.000
- Ct tm ng lng k I
VD: ng Nguyn Vn c k I tm ng l 330.000
- Ct cc khon tr: k ton tin hnh khu tr 5% BHXH v 1%
BHYT:
+ BHXH (5%) = H s l-ng; theo Nh n-c qui nh

x 5 % x

350.000
+ BHYT (1%) = H s l-ng; theo Nh n-c qui nh

x 1% x

350.000
+ BHKH: l khon cng qui nh bt c cng nhn vin no cng phi
np l 6.500 phng khi c tai nn lao ng xy ra.
BHXH = 3,19 x 5% x 350.000 = 56.000
BHYT = 3,19 x 1% x 350.000 = 11.000
- Ct cn lnh k II: l s tin cn li ca cng nhn sau khi tr cc
khon khu tr vo thu nhp.
VD: Nh vy, s tin cng ng Nguyn Vn c c lnh trong thng
5/2006 l:
1.989.000 - 330.000 - 56.000 - 11.000 - 6.500 = 1.585.5000
Cc cng nhn khc phn xng lp rp c tnh tng t nh ng
Nguyn Vn c. Ta c bng chm cng v bng thanh ton lng ca phn
xng lp rp - t tm sy nh sau:

Bng 5:
BNG CHM CNG
Thng 05 nm 2006

Cng ty TNHH NN 1 thnh vin

C in Thng Nht
n v: Phn xng lp rp
T: Tm sy

STT

Cp bc
lng
hoc cp
bc chc
v

H v tn

Ngy trong thng

1

x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2

x2 x2 x2 x2 x2 x2

Nguyn Vn
c

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Chu Thanh Hi

x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2

x2 x2 x2 x2 x2 x2

Bi Duy Phng

x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2 x2

x2 x2 x2 x2 x2 x2

x2 x2 x2 x2

x2 x2 x2 x2 x2 x2

Nguyn Xun
Thi

x2 x2 x2 x2 x2 x2

S cng S cng S cng

hng hng ngh vic
S cng
Bi
lng
lng ngy vic
hng K hiu chm cng
dng
sn
thi
hng
BHXH
phm
gian
lng
- Lng sn phm:
1
K
- Lng thi gian: t
- m, iu dng:
1
- Ti sn: TS
- Ngh php: P
- Hii ngh, hc tp:
1
H
- Ngh b: NB
- Ngh khng lng:
Ro
- Ngng vic: N
- Tai nn: T
- Lao ng ngha v:
L

Cng

Ph trch b phn
( k)

Ngi duyt
( k)

Bng 6:
BNG THANH TON LNG
Thng 05 nm 2006

Cng ty TNHH NN 1 thnh vin

C in Thng Nht
n v: Phn xng lp rp
T: Tm sy

Cc khon ph cp

Lng ch
ST
H v tn
T

N.V.c

H s
theo
N
2005

3,19

Php + ch

Ng
y
Tin
cng
1 43.000

Lng sn xut cng tc

H
s
Lng theo
Lng sn
Q Lng thi gian
BHXH
phm
cn
Ngy Ti g ty Ngy
Tin
Gi
Tin
cng n
cng
3,19 35,0

188.000

Lm thm

Gi

Tin

233 1.249.00 81,0 294.000

Bi
dng
180.000

0
2

Ch.T.Hi

3,19

43,000

3,19 27,0

145.000

Cc khon tr

237 1.263.00 73,0 265.000

148.000

Ca
ba

IS
O

BXT
N

B.D.Phn

2,71

36.000

2,71 27.0

123.000

N.V.Thi

164.000

0
1,96

1,96 27.0

89.000

247 1.309.00 54,0 196.000

128.000

122.00

116

545.000 958

n nh k I: 1.150
n nh k II: 6.048.000

K ton lng
( k)

620.000

35.00 7.455.00
0

K ton trng
( k)

6.500

1.585.500

6.500

146.500

6.500

1.537.500

6.500

1.464.50

1.722.00 210.00 34.000 7.000

0

5.098.000 285,0 1.035.00

1.880.00 280.00 47.000 9.000

0

0
Cng

1.864.00 330.00 56.000 11.00

0

241 1.277.00 77,0 280.000

Chuy
tm
n n Cn lnh
ng k
thng
k II
N
I
BHXH BHY
Tri BHX sau

5%
T 1%
phiu
H
c

35.00 1.989.00 330.00 56.000 11.00

0
0
0
0

0
3

Tng
cng

0
1.150.00
0

0
193.00 38.00 0

26.00

6.048.00

Ngy 29 thng 5 nm 2006

Ch tch - Tng gim c

K
nhn

( k)

Bng 7:
BNG THANH TON LNG
Thng 05 nm 2006

Cng ty TNHH NN 1 thnh vin

C in Thng Nht
n v: Phn xng lp rp

TT

Tm

Cc khon ph cp
H
Lng ch
Lng sn xut cng tc
H
s
s
theo Lng thi
Lm thm
Lng sn
Ca
theo Php + ch Lng BHXH
ISO
Q
gian
phm
ba
N
cng
Bi
2005 Ngy Tin Ngy Tin
Gi
Tin
Gi
Tin
Gi
Tin
ty
cng
cng
dng
122.000
116 545.000 958 5.098.000 285,0 1.035.000 620.000
-

BXIN

Tng
cng

Cc khon tr
Chuyn
tm
n
Cn lnh K
ng k
thng
k II
nhn
BHXH BHYT N Tri
I
BHKH
sau
5%
1%
c phiu

35.000 7.455.000

1.150.000

193.000

38.000

26.000

6.648.000

35.000 50.414.500

5.870.000

562.000

110.000

676.300

43.196.200

128.000 23.486.000

3,780.000

584.000

113.000

122.100

18.886.900

1.210.000 437.420.200

70.770.000 6.406.000 1.262.000

8.816.300

350.210.400

sy
2

Qut

173.000

18.500

2070 6.194.000 6.103 31.263.000

185.000

326

11.454.000

2.246.000

227.200

67.299.000

216.224.000

222,8 7.800.000 4.951.000

15

trn
3

Vn

2140,0

9.491.000 2.213.000

phng
Cng

n nh k I: 70.770.000
n nh k II: 350.210.400

95.684,000 54.515.000

K ton lng
( k)

- 15.000

K ton trng
( k)

Ngy 29 thng 5 nm 2006

Ch tch - Tng gim c
( k)

3. Bng tng hp thanh ton lng (Bng 8)

+ C s lp: Sau khi lp xong bng thanh ton lng, t, phn
xng, phng ban, tp hp s liu cui thng lp bng tng hp thanh
ton lng.
+ Phng php lp:
- Mi phng ban, phn xng c ghi mt dng trn bng tng hp
thanh ton lng ca Cng ty.
- Ca n v: Ghi tn cc b phn tnh lng nh: Phng ti v, phn
xng lp rp.
- Dng tng cng = Dng 1 + Dng 2 +
+ Tc dng: Phn nh tnh hnh thanh ton tin lng ti cng ty.
4. Bng phn b tin lng (bng 9)
+ C s lp: Cn c vo bng thanh ton lng ton doanh nghip v
bng thanh ton lng ca phn xng.
+ Phng php lp:
- TK 334: Phi tr cng nhn vin: Trong bng tng hp thanh ton
lng.
- TK 338: Phi tr, phi np khc
TK 3382: Tng lng thc t x 2 %
TK 3383: Tng lng thc t x 15%
TK 3384: Tng lng thc t x 2%

Bng 8
Cng ty TNHH NN MTV in c Thng nht
BNG TNG HP LNG
Thng 05 nm 2006
Cc khon ph cp

Cc khon tr

n
TT
Php + ch
v

BHXH

Lng thi
gian

Lng sn
phm

Lng lm Bi dng
thm
lm thm

1.090.000

86.800

13.416.000

59.283.000

21.993.000

8.923.000

761.000

15.000

779.000

937.200

21.458.000

22.069.000

24.299.000

8.424.000

1.707.000

139.900

18.348.000

54.463.000

16.572.000

4.142.000

234.900

51.200.000

12.984.000

9.689.000

2.246.000

227.200

67.299.000 216.224.000 95.684.000 54.515.000

4.544.000

307.700 108.538.000

1.082.000

47.514.000

8.152.000 1.838.000

18.500

7.424.000

4.436.000

2.036.000

c
hi

Tm ng k
Tng lng
I

17%
N c CL bc
-lng
-

BHXH
(5%)

BHYT
(1%)

175.000 105.742.800 18.520.000

2.785.000

555.000

171.000

78.137.200

14.600.000

2.256.000

453.000

47,5

77.000

5.855.000 2.688.000

15.000

175.000

99.962.900

21.420.000

2.193.000

437.000

2.372.000

35.000

286.000

81.005.900

19.400.000

3.032.000

603.000

27.000

Ca ba

ISO

Khc

BHXH

Chuyn Cn l
n
II

896.000

82.986.

563.600

60.140.

2.081.200 -

73.831.

kh
2

t
dp

Sn
m

TB-

63.000

527.400

57.416.

CN
5

Lp

15.000 1.210.000 437.420.200 70.770.000

6.406.000 1.262.000

8.816.300 44.500 350.210

370.000 1.143.000 173.488.700 35.220.000

5.583.000 1.114.000

33.000

815.800

130.722

168.600

12.612.

rp
6

Vn
phng

TT

191.000

2.932.000

60.000

17.097.500

3.590.000

606.000

120.000

dch
v
khch
hng
Cng 14.699.000 1.952.200 283.191.000 373.529.000 220.187.000 90.277.000 5.330.000

450.000 3.220.000 992.855.200 183.520.000 22.861.000 4.544.000 47.500 137.000 13.868.900 44.500 767.921

K I: 183.520.000
K II: 767.921.300

K ton lng
( k)

K ton trng
( k)

Ngy 29 thng 5 nm 2006

Ch tch - Tng gim c
( k)

UBND thnh ph H Ni
Cng ty TNHH NN MTV in c Thng nht
BNG PHN B LNG V BO HIM X HI
Thng 05 nm 2006

khon
622

TK334: Phi tr cho ngi lao ng

Ghi C TK334

Ti

i tng s dng ghi n TK

Chi ph nhn cng sn xut chnh

Lng chnh

Lng ph

Cc khon

Cng C

khc

TK334

TK 338

1.00.336.693

65.627.955

Trong : sa cha
627

Chi ph sn xut chung

167.222.782

10.937.992

642

Chi ph vn phng

349.647.635

22.870.348

111

Thu BHXH

1.102.300
Cng

1.520.207.110
Ngy 31 thng 5 nm 2006

K ton trng

K ton lng

( k)

( k)

99.936.295

II. K ton vt liu, cng c dng c

+ Nguyn vt liu l i tng lao ng, th hin di dng vt ho l
mt trong ba yu t c bn ca qu trnh sn xut to ra sn phm cn thit
theo yu cu ca mc ch s dng ca con ngi: nguyn vt liu l c s
vt cht cu thnh ln thc th ca sn phm, n chim t l ln trong ton b
chi ph sn xut v gi thnh sn xut ca sn phm.
- Nguyn liu vt liu chnh: l cc loi nguyn liu vt liu khi tham
gia vo qu trnh sn xut cu thnh thc th vt cht ca sn phm nh: Thp
l Silic R35 - 0,5; Thp C45 20; Dy in t 0,12 0,6; Sn Cm Thch
Akit; Dy Molip en; Nha PELD; Vng bi 6203; Mi khoan; Tar M6; Dy
thp en 1.
- Nguyn liu vt liu ph: l nhng loi NLVL khi tham gia vo qu
trnh sn xut khng cu thnh thc th sn phm, nhng c vai tr nht nh
cn thi cho qu trnh sn xut. Nh: ng thp m 15 x 221; ng ty qut;
Thp gi 63;
+ Cng c dng c l nhng t liu lao ng khng tho mn nh
ngha v tiu chun qui nh thnh TSC. Ngoi ra, nhng t liu khng
c tnh bn vng nh dng bng snh s, thu tinh, giy dp d tho
mn nh ngha v tiu chun qui nh thnh TSC nhng vn coi l cng
c dng c: Dao phay, bn ren, taro, thng g, x, cc dng c lm bng snh
s, thu tinh, qun o bo h.
- Cng ty TNHH Nh nc mt thnh vin in c Thng nht vi
nhim v sn xut ra cc loi qut in, ngoi ra cng ty cn sn xut thm
cc loi ng c 3 pha, my bm nc, v cc loi chn lu n ng, Do
t c, hoch ton tnh hnh nhp xut vt liu cng c, dng c th
nhim v k ton l ghi chp, tnh ton phn nh tng hp s liu mt cch
chnh xc, trung thc, kp thi v tnh hnh thu mua d tr v tiu hao vt
liu. Tha, thiu, ng, km phm cht, ngn nga lng ph vt liu.

- Cng ty TNHH Nh nc mt thnh vin in c Thng nht p

dng:
+ Phng php tnh gi nhp NLVL-CCDC: Theo gi thc t
+ Phng php tnh gi xut NLVL-CCDC: Tho gi bnh qun gia
quyn.
+ Phng php hch ton NLVL: Theo phng php k khai thng
xuyn.
+ Phng php hch ton chi tit hng tn kho: Theo phng php th
song song.
1. K ton vt liu cng c, dng c
- Cng ty TNHH Nh nc mt thnh vin in c Thng nht theo
di nguyn vt liu theo phng php ghi th song song. Vi phng php
ny vic hch ton chi tit vt liu cng c, dng c c tin hnh kho v
trn phng k ton ca n v, trong kho theo di c mt khi lng v
gi tr.
L mt doanh nghip Nh nc, hot ng sn xut kinh doanh, doanh
nghip la chn phng php ghi s tng hp l phng php nht k
chng t. Vic la chn ny rt ph hp vi tnh hnh ca doanh nghip.
Cng ty thc hin k ton th cng v yu cu qun l i vi mt doanh
nghip Nh nc l tng i cao. Hnh thc k ton Nht k chng t trong
k ton NLVL - CCDC:

Hnh 6: Qui trnh hch ton VL-CCDC

Nht k chng t s
1, s 2, s 5, s 6

Bng k s 3

Cc chng t gc:
- Ho n GTGT
- Phiu nhp kho
- Phiu xut kho
- ..
(Bng tng hp chng t gc)

Bng phn b
VLCCDC

Bng k s 4,
s 5, s 6

Nht k chng
t s 7

S chi tit
TK152,153

S Ci TK152, 153

Bng tng hp
chi tit (N-X-T)

Bo co k ton

Ghi ch:

Ghi hng ngy

Ghi cui thng
Quan h i chiu

2. K ton nhp xut vt liu - CCDC

2.1. K ton nhp vt liu - CCDC
NVL - CCDC s dng trong sn xut ca Cng ty ch yu l mua ngoi
hoc t ch bin thu ngoi gia cng ch bin. K ton NVL - CCDC s dng
"phiu nhp" theo di tnh hnh nhp NLVL-CCDC. Thng qua hp ng
mua bn do gim c duyt. Vt liu mua v trc khi nhp kho vit phiu
nhp kho.

- Phiu nhp kho: l chng t phn nh lng vt t thc nhp qua kho
trc khi xut dng.
Bao gm c 3 lin trong c 1 lin lu li quyn:
NLVL - CCDC mua v nu c phiu bo kim tra cht lng vt t bn thnh phm u vo th s c a v phng KCS v phng k thut
tin hnh kim tra cht lng, qui cch v lp "Bin bn kim nghim vt t"
trc khi vit phiu nhp kho.
- Bin bn kim nghim vt t: l chng t chng minh nghip v giao
nhn vt t gia ngi cung cp, ngi qun l ti sn, b phn cung ng v
s lng, cht lng chng loi vt t.
Nu vt t khng t tiu chun th mi lp phiu nhp. Trong c 2
lin cn li, mt lin gi ti phng k hoch, mt lin sau khi th kho dng
lm cn c ghi th kho c chuyn v phng k ton ghi s k ton.
* Cc chng t k ton lin quan:
- Ho n GTGT
- Phiu bo kim tra cht lng vt t
- Bin bn kim nghim nhp kho
- Phiu chi mua NLVL - CCDC
- Phiu nhp kho.
* Tin hnh thu nhp mt s ho n, bin bn kim nghim vt t,
phiu nhp kho ca mt s th NLVL-CCDC s dng trong thc t ca Cng
ty in c Thng Nht.
i vi vt t mua ngoi nht thit phi c ho n GTGT mu 01 hoc
ho n mu 02, ho n phi c du v ghi y cc ch tiu qui nh:
Nu nguyn vt liu nhp ko do mua ngoi ta c cng thc:
Gi tr; NVL
CCDC
Chi ph thu;mua NVL

Gi mua ghi;trn ho n

VD: Phiu nhp kho s 358 ngy 3/5/2006 nhp dy thp 1,4 theo ho
n s 008020 ngy 1/5/2006 ca Cng ty c phn in c Hi Phng, gi
mua (cha VAT 5%) l: 9.400.000 cha tr tin ngi bn.

Biu s 1: Ho n GTGT
HO N GTGT

Mu s:

Lin 2: Giao cho khch hng

Ngy 10 thng 5 nm 2006
n v bn hng: Cng ty c phn in c Hi Phng
a ch:
in thoi:
H tn ngi mua hng: Cng ty TNHH Nh nc mt thnh vin in
c Thng nht
n v:
a ch: 164 Nguyn c Cnh S TK: 710A-00053 NHCTH-HBT
Hnh thc thanh ton: Tr chm
STT Tn hng ho, dch v

M s: 0100100499

VT

S lng

n gi

Thnh tin

Kg

2.140

4392,53

9.400.000

1 Dy thp 1,4
(t 5% VAT)
Thu sut GTGT: 5%
Cng tin hng: 9.400.000
Tin thu GTGT: 470.000

Tng cng tin thanh ton: 9.870.000

S tin vit bng ch: Chn triu tm trm by mi nghn ng chn.
Ngi mua hng

K ton trng

Th trng n v

(K, h tn)

(K, h tn)

(K, h tn)

Biu s 2: Bin bn kim nghim

n v:

CNG TY TNHH NH NC
MT THNH VIN IN C THNG
NHT

Mu s: 05-VT
Ban hnh theo Q s 1141-TC/Q/CKT
Ngy 1 thng 11 nm 1995
ca B Ti chnh

BIN BN KIM NGHIM

(Vt t, sn phm, hng ho)
Ngy 3 thng 5 nm 2006
Ban kim nghim bao gm:
ng, b: Nguyn Minh t

Trng ban

ng, b: Nguyn Tun Anh

U vin

kim k cc loi:
Tn, nhn hiu, quy
STT cch vt t (sn
M s
phm, hng ho)
1

Dy thp 1,4

Phng
thc
kim
nghim

n v
tnh

TTVT

Kg

Kt qu kim k
S lng
SL ng SL khng
theo
qui cch ng quy
chng t phm cht
cch
2.140

2.140

i din k thut

Th kho

Trng ban

(K, h tn)

(K, h tn)

(K, h tn)

Vt t kim nghim t tiu chun - k ton tin hnh lp phiu nhp

kho theo ng s thc nhp:

Biu s 3: Phiu nhp kho

n v: Cng ty ..

S: 358-VT Mu s 01-VT

a ch:

Q s 1141-TC/Q/CDKT
Ngy 1/11/1995 ca BTC

PHIU NHP KHO

Ngy 3 thng 5 nm 2006
N: 152
C: 331
H tn ngi giao hng: Cng ty c phn in c Hi Phng
Theo ho n: . ngy 3/5/2006
Nhp ti kho: C.

Ngi nhp: A. ng

Ho n s: 0088020 ngy 1/5/2006

Tn nhn hiu,
n v
STT
M s
qui cch vt t
tnh
1

Dy thp 1,4

Kg

S lng
Theo
Thc
CT
nhp
2.140
2.140

n gi

Thnh
tin

4392,53 9.400.000

(+5% VAT)
Cng

9.400.000

S tin bng ch: Chn triu bn trm nghn ng chn.

Ph trch cung tiu

Ngi giao

K ton trng

Th kho n v

(K, h tn)

hng

(K, h tn)

(K, h tn)

(K, h tn)
Vt liu nhp kho, th kho phi sp xp vt liu mt cch khoa hc
d tm, d ly v phi c cc bin php gip lnh o n v chng mt
cp
2.2. K ton xut vt liu - CCDC: Vic xut vt liu trong cng ty da
trn nh mc do phng k thut tnh ton.
Gi gc ca VL - CCDC xut kho c tnh theo phng php bnh
qun gia quyn: Gi tr ca hng tn kho tnh theo gi tr trung bnh ca tng

loi hng tn kho tng t u k v gi tr ca tng loi hng tn kho c

mua hoc sn xut trong k. Gi tr trung bnh c th c tnh theo thi k
hoc vo mi khi l hng v, ph thuc vo tnh hnh doanh nghip.
Gi tr thc t;VL-CCDC xut kho =

S l-ng VL-CCDC;xut kho

x n gi bnh qun;gia quyn

Trong : n gi bnh qun gia quyn c th tnh mt trong nhng cc
cch sau:
- Cch 1: Tnh theo gi bnh qun gia quyn cui k:
n gi; bnh qun gia; quyn cui k =
Error!
- Cch 2: Tnh theo gi bnh qun gia quyn sau mi ln nhp:
n gi; bnh qun gia quyn; sau mi ln nhp = Error!

VD: Theo phiu xut kho s 460 ngy 24/5/2006, xut mt trang tr li
Q400 (loi G9 v G4) cho anh Chnh phng k hoch vt t, vi s lng:
loi G9: 22.084 ci; G4: 3000 ci.
- Gi tr v s lng tn k ca loi G9 = 0
Gi tr nhp kho trong k G9 = 1.440.000
S lng nhp kho trong k loi G9 = 2.400 ci
n gi loi G9 = Error! = 600 (/ci)
- Gi tr v s lng tn kho u k ca loi G4 = 0
Gi tr nhp kho trong k loi G4 = 34.077.000
S lng nhp kho trong k loi G4 = 56.795 ci
n gi loi G4: Error! = 600 (/c)
Vy, n gi ca loi G9 l: 600/ci v loi G4 l: 600/ci
Gi tr vt liu;'xut dng (G9) = 600 x 22.084 = 13.250.400 ()
Gi tr vt liu;xut dng (G4) = 600 x 3.000 = 1.800.000 ()
+ Phiu xut kho c lp thnh 2 lin, mt lin k ton giao cho th
kho xut NVL cho sn xut, mt lin lu nh k 10 ngy, th kho

mang cc chng t kho giao cho k ton vt t kim tra cn c vo s v

l cc chng t gc, sau khi hon thin chng t k ton vt t tin hnh nh
khon ngay trn chng t.
n v: Cng ty.
PHIU XUT KHO
Ngy 24 thng 5 nm 2006
N: 621

S: 460

C: 152
H tn ngi nhn hng: A. Chnh
L do xut kho: Mang i Cng ty TNHH Tam o
Xut ti kho: A. Hng
S lng
Tn, nhn hiu, quy
n
M
STT cch phm cht vt
v
Theo
Thc n gi Thnh tin
s
t
tnh
CT
xut
2
1
Mt T li Q400
G9 Ci 22.084 22.084
600 13.250.400
2

Mt T2 li Q400

G4

Ci

3.988

3.000

Cng

600

1.800.000
15.050.400

S tin bng ch: Mi nm triu khng trm nm mi nghn bn

trm ng chn.
Xut, ngy 24 thng 12 nm 2006.
Th trng n

K ton trng

Ngi nhn

Th kho

(K, h tn)

(K, h tn)

(K, h tn)

(K, h tn)

Doanh nghip: Cng ty

Tn kho:
TH KHO
Ngy lp th: ngy 24 thng 5 nm 2006
T s:
Tn, nhn hiu, qui cch vt t: mt T2 li Q400-Q9
n v tnh: ci

M s:

Chng t
Ngy
S liu
thng
Ngy
nm Nhp Xut thng

S lng
Din gii

Nhp

Xut

Tn

K xc
nhn
ca k
ton

Tn u thng mt
T2 li Q400-G9
10/5

10/5 A. ng nhp

320

2.400

18/5

400

18/5 Xut phn xng

24/5

460

24/5 Mang

Cty

2.000
22.084

TNHH Tam o
Cng

(21.684)

* Bng tng hp nhp - xut - tn:

- Cn c vo bng k nhp, bng k xut trong thng.
- Phng php lp: Cn c vo bng nhp - xut - tn thng trc
ly s liu ghi vo ct s d u thng ca thng ngy, cn c vo bng k
nhp, bng k xut trong thng vo bng.
Vt liu tn;cui thng

Vt liu tn;u thng

Vt liu nhp;trong thng + Vt liu xut;trong thng

Cng ty: .
BNG TNG HP NHP - XUT - TN
Thng 5 nm 2006
STT
1

Tn vt liu

VT

Mt trang tr li

D u k

Nhp trong k

Xut trong k

Tn cui k
S lng n gi

S lng

Gi tr

S lng

Gi tr

S lng

Gi tr

Gi tr

ci

56.795

34.077.000

59.869

35.921.400

(3.074)

600

ci

2.400

1.440.000

24.084

14.450.400

(21.684)

600

Q400-G4
2

Mt trang tr li
Q400-G9

Vng m l xo 8

ci

144.000

12.212.640

48.000

4.070.880

96.00

85

8.141

Thp l khng g 0,8

kg

38.840

447.592.160

38.840

447.592.160

Thp l khng g 0,8

kg

147

1.830.918

147

1.930.918

Tng

9.069.715 1.425.086.150 1.801.719 4.719.820.584 8.038.748 5.163.332.375 2.832.686 2.471.495 1.434.008.372

* S chi tit s 2:
- C s lp: Cn c vo cc ho n, chng t thanh ton, k ton lp
s chi tit s 2 - TK331: Phi tr ngi bn, theo di tnh hnh thu mua v
thanh ton ca cng ty i vi cc n v vt t.
- Kt cu: S chi tit s 2 gm 2 phn: phn ghi C TK331, N cc TK
lin quan; phn ghi n TK331, c cc TK lin quan.
- Phng php ghi chp:
+ D n phn nh s tin cn n ngi bn, d n phn nh s tin cn
n ngi bn.
+ Trong thng ghi nhn c cc chng t gc thanh ton thanh ton
cho ho n no th ghi cng mt dng, vi ho n phn thanh ton
(ghi n TK331, c TK lin quan).
* Nht k chng t s 5:
- C s lp: Cn c vo cc s chi tit s 2 ca tng khch hng.
- Phng php lp:
+ S d u thng: Ly s liu ct s d cui thng NKCT5 thng
trc chuyn sang.
+ Phn s pht sinh: Ly s liu dng tng hp cui thng theo tng s
chi tit, ghi vo NKCT 5 mt dng:
+ S d cui thng:
S d- n;cui thng =
Pht sinh c;trong thng

D- n;u thng

+ Pht sinh n;trong thng -

Cng ty ..
NHT K CHNG T S 5 (trch)
Ghi c TK331 - Phi tr ngi bn
Thng 5 nm 2006
Tn n v bn

STT

(ngi bn)

SD u

Ghi C TK331, ghi N TK khc

thng
N

HT

Cng ty TNHH cng

TT

HT

TT

628.560.000

31.427.999

309.600.000

31.125.000

231.325.627

23.132.573

93.000.000

9.300.000

S d cui
thng
N

ngh Hong Anh

2

Cng ty TNHH Nh
nc mt thnh vin
nha HN

Cng ty CP Hm Rng

22

C s sn xut Hoa Bu

23

Cng ty vin thng FPT

Cng

546.000
5.471.142.053

358.721.792

* Bng k s 3:
+ C s lp: Cn c vo bng k s 3 thng trc, cc NKCT c lin
quan, bng phn b s 2 cng thng.
+ Phng php lp:
- S pht sinh u thng: Cn c vo dng vt liu tn cui thng ca
bng k thng trc ghi.
- S pht sinh trong thng.
- Dng NKCT s 5: Cn c vo dng cng trn NKCT 5
- Xut dng trong thng: Dng cng bng phn b s 2 cng thng
Tn kho cui thng =
Sut dng;trong thng

Cng pht sinh v;d- u thng

Cng ty.
BNG K S 3
Tnh gi thnh thc t VL - CCDC (TK152, 153)
Thng 5 nm 2006
STT

Ch tiu

TK152

TK153

1 I. S d u thng

12.155.865.768

1.164.581.166

2 II. S pht sinh trong thng

11.497.801.470

95.692.840

3 1. NKCT 1 (Ghi C TK111)

6.026.659.417

95.692.840

4 2. NKCT 5 (Ghi C TK331)

5.471.142.053

5 III. Cng SD u thng v pht

23.653.667.148

1.260.274.006

10.522.792.427

40.118.735

13.130.874.421

1.220.155.271

sinh trong thng (I + II)

6 IV. H s chnh lch
Xut dng trong thng
7 IV. Tn kho cui thng (III-V)

Ngy 31 thng 5 nm 2006

K ton ghi s

K ton trng

(K, h tn)

(K, h tn)

* Bng phn b s 2:
+ C s lp: Bng k s 3 cng thng, bng k xut.
+ Phng php lp:
- Ct gi thc t: Cn c vo s liu cc chng t xut kho vt liu CCDC cho tng i tng s dng ghi vo ct gi thnh.

BNG PHN B S 2 (VL- CCDC)

Thng 5 nm 2006
STT

Ghi c TK

TK152

Ghi N TK

621

10.347.329.117

627

161.551.442

641

2.617.053

642

1.705.915

632

4.319.200

241

5.270.000

Tng

10.522.792.727

TK153

40.118.735

40.118.735

n v: Cng ty ..
S CI TK 152
Thng 5/2006
S d u nm
N

13.947.766.310
Ghi C cc TK i ng vi TK ny

Thng 5

111

9.974.563.547

331

3.790.804.446

Cng pht sinh

S d cui thng

13.765.367.993

15.314.668.234

5.445.528.004

n v: Cng ty ..
S CI TK 153
Thng 5/2006
S d u nm
N

1.476.097.756
Ghi C cc TK i ng vi TK ny

Thng 5

111

19.504.600

Cng pht sinh

S d cui thng

19.504.600

526.167.628

1.122.460.576

III. K ton TSC v u t di hn

Do yu cu ca cng tc sn xut hin nay i hi phi c nhiu my
mc thit b v cc nh xng. m bo cho cng tc sn xut c lin
tc cn c nhng TSC c cng ngh hin i phc v cho cng tc sn
xut c hiu qu. Cng vi tin hnh hot ng sn xut kinh doanh,
doanh nghip cng khng th thiu nhng yu t sau: t liu lao ng, i
tng lao ng v sc lao ng m TSC l nhng t liu lao ng c gi tr
ln, thi gian s dng di: trong mt doanh nghip TSC chim mt v tr
quan trng, n gp phn tng nng sut lao ng ca doanh nghip ni
ring v x hi ni chung, TSC chim mt t trng rt ln trong ton b vn
hin c ca doanh nghip v rt t bin ng. Vi tnh cht v c im ca
TSC b hao mn dn v gi tr ca n chuyn dn vo gi thnh sn phm
hay chi phs sn xut kinh doanh mi hnh thc khu hao xut pht t nhng
c im , k ton TSC phi c trch nhim t chc ghi chp phn nh s

hin c tnh hnh tng, gim tnh ton v phn b chnh xc s khu hao
TSC.
Do c th ca Nh my l sn xut v kinh doanh nn TSC ca Cng
ty gm c: my mc, thit b, nh ca kin trc, phng tin vn ti, thit b
dng c qun l do nhng c im trn t ti yu cu trong vic qun l
TSC nn ch c hai mt, qun l s lng, ng thi qun l gi tr cn li
ca TSC, tnh v trch khu hao hng thng.
* Phng php theo di qun l TSC
- V my mc thit b c k ton TSC phng k thut v n v s
dng.
- V nh ca c k thut TSC, phng t chc hnh chnh, cc n v
s dng v phng k ton vt t v phng k thut cng qun l theo di.
Hng thng k ton TSC, trch khu hao hng nm, kim k nh k ton b
vt t ti sn trong Nh my. Qua nh gi theo di hin trng ca tng
TSC, ng thi phn nh c ba ch tiu nguyn gi TSC, gi tr hao
mn, gi tr cn li. Ngoi ra cn phn nh TSC i thu ngoi ng thi
phn loi TSC theo phng php quy nh trong bo co k ton Cng ty
theo di qun l TSC xem xt tnh hnh bin ng tng, gim v khu hao
TSC theo quy trnh sau:

Hnh 6: Qui trnh lun chuyn TSC

Bng k 4

Chng t gc: - Chng t tng TSC

- Chng t gim
TSC
- .

Th TSC

Bng tnh v phn b khu hao

S TSC
NKCT 7, 9, 10

S Ci TK211, 214

Bo co ti chnh

Ghi ch:

Ghi hng ngy

Ghi cui thng
i chiu

1. K ton ghi tng TSC

m bo cho qu trnh sn xut kinh doanh t hiu qu cao, i hi
doanh nghip phi mua sm v thay th thit b my mc khng cn phi tnh
tng tc dng, khi chuyn giao TSC cho n v khc u phi lp bin bn
giao nhn TSC cho tng ni dung, ch yu nh: Nguyn gi gi tr hao
mn, gi tr cn li. Sau khi lp xong bin bn giao nhn TSC nh my cn
phi lp bin bn nghim thu kim nhn TSC, bin bn giao nhn TSC

c giao cho mi i tng mt bn, cn mt bn phng k ton gi li lm

cn c hch ton TSC, theo di ghi chp din bin pht sinh trong qu trnh
s dng sau khi nhn TSC c ng k.
VD: Bin bn giao nhn s 38 ngy 25/14/2006, Cng ty nhn mua my
tin T613 - gi cha thu l 71.400.000 (VAT: 10%) thanh ton bng tin
mt. Chi ph lp t chy th: 100.000, ta c bin bn giao nhn sau:

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
________________________

HP NG MUA MY TIN T613

- Cn c vo php lnh HKT ngy 25/09/1990 ca hi ng Nh nc
v cc vn bn hng dn thi hnh.
- Cn c vo cng vn ngy 05/04/2006 ca Ch tch - Tng Gim c
cng ty.
Hm nay, ngy 03/05/2006
Bn bn A: Cng ty sn xut kinh doanh vt t thit b cng ngh
a ch: H Ni
i din B: ng Nguyn Vn Bnh - Tng gim c.
Hai bn thng nht, tho thun ni dung hp ng:
iu 1: Ni dung cng vic
Bn A bn cho bn B mt my tin T613
iu 2: Cht lng v qui cch hng ho
My mi 100%.
iu 3: Phng thc giao nhn
Bn A giao cho bn B my tin T613 ti kho bn B.
iu 4: Phng thc thanh ton cho bn A.
Bn B thanh ton ngay cho bn A bng tin mt v thanh ton ngay.
iu 5: Hiu lc hp ng
Hp ng c hiu lc k t ngy 01/05/2006 n ht ngy 31/12/2007.
Hai bn s t chc hp v lp bin bn thanh l, hp ng ny sau khi ht
hiu lc khng qu 30 ngy. Hp ng c lp thnh hai bn, mi bn gi
mt bn v c gi tr nh nhau.
i din bn A

i din bn B

(K, h tn)

(K, h tn)

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
________________________

S: 38
BIN BN GIAO NHN TI SN C NH
Ngy 3/5/2006
- Cn c vo Quyt nh s 29 ngy 07/03/2006 ca Tng gim c
Cng ty TNHH Nh nc mt thnh vin in c Thng nht v vic giao
nhn TSC.
- Cn c vo Ho n bn hng s 04385 ngy 3/5/2006
Hm nay, ngy 03/05/2006 ti Cng ty TNHH Nh nc mt thnh
vin in c Thng nht chng ti gm:
1. ng Nguyn Hoi Nam - Nhn vin bn hng: i din bn bn
2. ng L Thnh Vinh - Trng phng k thut: i din bn mua
3. ng Hong Mnh Hng - K ton: i din bn nhn
a im giao nhn: Ti Cng ty TNHH Nh nc mt thnh vin in
c Thng nht
Tn, k
hiu qui
cch

S hiu Nm sn
TSC

My tin
T613

xut

2005

Nc
sn xut

Vit

Tnh

Nm a
vo s
dng
2006

CP vn
Gi mua

chuyn

NG TSC

chy th
71.400.000 100.000

71.500.000

Nam

Th trng n v

K ton trng

Ngi nhn

Ngi giao

(K, h tn)

(K, h tn)

(K, h tn)

(K, h tn)

Bin bn ny c lp thnh 2 bn v c gi tr nh nhau, mi bn gi

1 bn, xc nhn ca gim c.

Cn c vo bin bn giao nhn TSC v cc chng t lin quan k ton

lp th TSC theo tng i tng ghi th.
HO N (GTGT)
Lin 2: Giao cho khch hng
Ngy 03 thng 05 nm 2006
S: 04385
n v bn hng: Cng ty TNHH Vit Phng
a ch:
in thoi:
M s:
H tn ngi mua hng: Cng ty TNHH Nh nc mt thnh vin in
c Thng nht
a ch: 164 Nguyn c Cnh, Tn Mai, Hong Mai, H Ni
a ch: 6622400

S TK:

Hnh thc thanh ton: bng tin mt

VT

S lng

n gi

Thnh tin

3=2x1

1 My tin T613

ci

STT Tn hng ho, dch v

A

71.500.000 71.500.000

Cng tin hng

71.500.000

Tin thu GTGT

7.150.000

Tng cng tin thanh ton

78.650.000

S tin vit bng ch: By mi tm triu su trm nm mi nghn.

Ngi mua hng

K ton trng

Th trng n v

(K, h tn)

(K, h tn)

(K, ng du,h tn)

n v: Cng ty TNHH Nh nc mt thnh vin in c Thng nht

TH TI SN C NH
S 12
Ngy 03/05/2006
Cn c vo bin bn giao nhn s 38 ngy 03/05/2006
Tn ti sn c nh: My tin T613
Nc sn xut: Vit Nam
B phn qun l s dng: B phn c kh
Nm sn xut: 2005
Nm a vo s dng: 2006
Chng t
SH
38

NT
03/05

Nm s dng

Nguyn gi

2006

71.500.000

2. K ton ghi gim TSC

Khi TSC trong doanh nghip khng s dng na, doanh nghip c th
lm gim TSC theo nhiu cch nh: Thanh l, nhng bn, hay chuyn
TSC thnh cng c dng c. Cng ty u lp cc chng t cn thit nh:
"Quyt nh thanh l TSC; Bin bn thanh l TSC; Bin bn nhng bn
TSC; Bin bn nh gi li TSC".
TSC thanh l, nhng bn l nhng TSC khng th s dng c
hoc ht hn s dng, hay khng cn ph hp vi yu cu sn xut. Nhng
TSC ny do gim c cng ty quyt nh thanh l, nhng bn, lp bin bn
thanh l khi c km theo quyt nh thanh l. K ton cn c vo lp th
TSC gim v xo s TSC trn s theo di TSC ti n v s dng.
Bin bn thanh l c lp t nht lm 2 lin:
+ Lin 1: K ton TSC gi
+ Lin 2: Lu li ni s dng.

VD: Ngy 20/05/2006, cng ty quyt nh thanh l mt my mi phng

CPC-20, TSC ny khu hao ht. Ta c bin bn thanh l sau:
Cng ty TNHH Nh nc mt thnh vin in c Thng nht
BIN BN THANH L
S 70
Ngy 20/05/2006
N TK214
C TK211

Mu s 03-TSC
S 52

Cn c vo quyt nh s 18 ngy 20/05/2006 ca Gim c cng ty v

vic thanh l TSC.
I. Ban thanh l gm:
ng Nguyn Duy c - Gim c - Ch tch Hi ng
ng Nguyn Thnh Vinh - Ph gim c - Ph ch tch Hi ng
ng Nguyn Mnh Hng - Ph gim c - U vin
II. Tin hnh thanh l TSC
- Tn TSC: My mi phng SPC-20
- Nc sn xut: Ba Lan
- Nm a vo s dng: 1971
- S hiu TSC: M02
- Nm ngng s dng: 2001
- Nguyn gi: 191.326.751
- khu hao: ht
- Gi tr cn li: 20%
* Kt lun ca Ban thanh l
Bin bn thanh l c lp xong vo 9h ngy 20/05/2006. Cc thnh
vin nht tr k tn.
H Ni, ngy 20/05/2006
Trng ban thanh l
(K, h tn)

III. Kt qu thanh l TSC

- Chi ph thanh l: 500.000 (nm trm nghn chn)
- Gi tr thu hi: 6.300.000 (su triu ba trm nghn ng chn)
ghi gim TSC ngy 20/05/2006

Th trng n v

K ton trng

(K, h tn)

(K, h tn)

* Tc dng ca bin bn thanh l: Ghi gim TSC l bng chng cn

thit khi kim k TSC.
Sau khi lp bin bn thanh l, cn c vo gi thanh l lp phiu thu tin
mt v phiu chi tin v bin bn giao cho bn mua. Phiu thu lp thnh 2
lin: 1 lin giao cho ngi mua np tin, 1 lin dng lm chng t ghi s
k ton.
Cng ty TNHH Nh nc mt thnh vin in c Thng nht
a ch:
PHIU THU
S: 325
Ngy 1/5/2006
N TK111
C TK 711
H tn ngi np tin: L Vn Huy
a ch: H Ni
L do thu: Thu tin thanh l my mi phng SPC20 khu hao ht.
S tin: 6.300.000
Bng ch: Su triu ba trm nghn ng chn
Th trng n v

K ton trng

Ngi lp phiu

Ngi np tin

(K, h tn)

(K, h tn)

(K, h tn)

(K, h tn)

HO N
S 100
Ngy 20/5/2006
Cn c vo bin bn thanh l ngy 20/5/2006 ca Gim c v vic
thanh l TSC
Tn, k hiu TSC: My
Nc sn xut: Ba Lan
Nm sn xut: 1971
B phn s dng: Phn xng c kh
Chng t
STT
1

SH

NT NT

BB70 1971

NG TSC
Din gii

Gi tr hao mn
NG

Nm

Thanh l my 191.326.751 2006

mi
phng
SPC-20

Cng dn
Gi tr hao
mn
191.326.751 191.326.751

Khi nhng bn TSC cc th tc chng t cng mun ging nh l

thanh l TSC.
3. K ton tng hp TSC
3.1. TK s dng: TK 211: "TSC hu hnh"
TK 213: "TSC v hnh"
TK214: "Hao mn TSC"
3.2. Phng php ghi s
- i vi phn ghi tng TSC th trong trng hp ny s dng NKCT
s 1 tc l nht k ghi c TK111.
- i vi phn ghi gim TSC ghi gim do thanh l hoc nhng bn
TSC, k ton s ghi gim TSC s chi tit TSC (s theo di chi tit
TSC phn xng) ng thi k ton cng ghi vo NKCT 9- Nht k theo
di TSC gim trong thng . NKCT 9 ghi c TK211, 212, 213.
- C s lp: Cn c vo cc chng t ghi gim TSC, cn c vo cc
bin bn thanh l, nhng bn hoc bn giao cho ni khc s dng.

- Phng php ghi: Mi chng t c ghi mt dng trn NKCT 9, c

th v ngy ca chng t. Ghi c TK211, 212, 213. N cc TK ph hp trn
NKCT 9.
- Tc dng: Theo di tnh hnh ti sn gim trong cng ty, trnh tnh
trng lm mt ti sn, khai bo khng ng chng t TSC.
NHT K CHNG T 9
Ghi c TK211
Thng 6/2006
Chng t
SH NT
BB 20/5

Din gii
Thanh l my mi phng
SPC-20
Cng

S ghi c TK211, n cc TK
TK214
Cng c TK211
191.326.751
191.326.751
191.326.751

191.326.751

4. K ton khu hao TSC

Trong qu trnh u t v s dng, di tc ng ca mi trng t
nhin v iu kin lm vic TSC b hao mn dn. thu hi li gi tr hao
mn ca TSC b hao mn dn. thu hi li gi tr hao mn ca TSC
ngi ta tin hnh trch khu hao bng cch chuyn dn gi tr hao mn ca
TSC vo gi tr sn phm lm ra.
Hin nay, cng ty p dng vic tnh khu hao TSC theo phng php
ng thng da trn thi gian s dng ca TSC ph hp vi quyt nh s
166/199/Q-BC ngy 20/12/1999. Mc khu hao TSC c tnh nh sau:
Mc khu hao; TSC theo nm =

Error!

Mc khu hao;TSC theo thng = Error!

VD: Xe t Kmax c nguyn gi l: 284.650.000, thi gian s dng
10 nm.
Mc khu hao;TSC theo nm = Error! = 28.465.000 ()
Mc khu hao;TSC theo thng = Error! = 2.372.083 ()

Doanh nghip: Cng ty ..

BNG TNH V PHN B KHU HAO TSC

STT
1

Ni dung
T l
khu Ton DN
hao Nguyn Khu
(%)
gi
hao

Ch tiu
Khu

hao

TSC

TK627- chi ph sn xut

PX (SP)

PX
(SP)

401.729.658

TK641
TK241 TK142
TK335
chi ph TK642 Chi XDCB chi ph
chi ph
bn
ph QLDN
d
tr
phi tr
hng
dang
trc
111.486.123

thng

5/2006
Cng

401.729.658

111.486.123

Ngy.. thng .. nm 2006

Ngi lp

K ton trng

(K, h tn)

(K, h tn)

S Ci: l s tng hp dng ghi chp cc nghip v kinh t ti chnh

pht sinh trong nin k ton c quy nh theo ti khon k ton qui nh
trong h thng ti khon.
S CI TK 211
Thng 5/2006
S d u nm
N

49.937.080.603
Ghi C cc TK i ng N vi TK ny

Thng 5

111

71.500.000
N
C
N
C

Cng pht sinh

S d cui thng

71.500.000
50.008.580.603

S CI TK 214
Thng 5/2006
S d u nm
N

C
26.237.308.158

Ghi C cc TK i ng N vi TK ny

Thng 5

211

191.326.751

Cng pht sinh

S d cui thng

N
C
N
C

191.326.751
26.428.634.909

UBND thnh ph H Ni
Cng ty..
BNG K S 4
Tp hp chi ph sn xut kinh doanh theo phn xng
(TK: 154, 621, 623, 627, 631)
Thng 5 nm 2006
TT

T5

2
3
4
5

TK
Cc TK phn nh cc nht k
ghi C
Cng CP
NK1
NK2
NK5
NK8
Cc
152
153
154
214
241 242
334
335
338
352 611
621
622
623
627
631
thc t trong
TK
thng
ghi N
TK154 10.347.329.117
10.347.329.117 1068964648
1328553887
12748912414
hoc
631
TK621
4114762
10351443879
TK622
1003336693
65627955
1068964648
TK623
TK627 161511442 40118735 - 401729658
167222782 - 10937992
156786800 132906478 257300000
1328553887
626.1
167222782 - 10937992
627.2
161511442
627.3
40118735
627.4
401729658
627.5
627.7
150000
132906478 257300.000
390356478
627.8
156636800
Tng
161511442 40118735
401729658
1170559475
76565947
10.347.329.117 1068964648
1328553887
160901562 132906478 257300000
25497924828
T5

K ton ghi s
(K, h tn)

Ngy.. thng 05 nm 2006

K ton trng
(K, h tn)

IV. K ton chi ph v tnh gi thnh

Chi ph sn xut l biu hin bng tin ca ton b hao ph v lao ng
vt ho m doanh nghip b ra tin hnh sn xut trong mt thi k nht
nh.
Sn phm ch yu sn xut ti Cng ty l sn phm qut in, chi ph
pht sinh trong qu trnh sn xut Cng ty l rt a dng, gm nhiu loi chi
ph kh nhau. Vic tnh gi thnh sn phm ph thuc vo sn phm c
nghim thu (sn phm t cch cht lng qui nh). Sn phm c
hon thnh, vic tp hp chi ph s l cn c tnh gi thnh sn phm hon
thnh. Cn c vo c im sn xut kinh doanh ca cng ty, k ton tp hp
chi ph v tnh gi thnh theo s sau:
Hnh 7: Qui trnh lun chuyn chng t

Chng t gc v chi
ph sn xut

Bng k
4, 5, 6

Chng t gc v chi
ph sn xut

S Ci TK621,
622, 627, 154

Bo co ti chnh

Ghi ch:

Ghi hng ngy

Ghi cui thng

Th v s k
ton chi tit

Bng
tnh gi

i chiu
Chi ph sn xut hay vic tp hp chi ph sn xut c tm quan trng
i vi qu trnh sn xut ca Cng ty, nht l cng ty ang thc hin ch
hch ton kinh doanh, ly thu b chi v c li. Do vy, Cng ty tng bc
phn loi chi ph sn xut ph hp vi c im sn xut kinh doanh v qun
l ca Cng ty. Theo quy nh hin nay, chi ph sn xut gm 3 khon mc
chi ph sau:
+ Chi ph NVLTT (TK621)
+ Chi ph NCTT (TK622)
+ Chi ph SXC (TK627)

1. Tp hp chi ph nguyn vt liu trc tip (TK621)

-

Chi ph nguyn vt liu bao gm chi ph nguyn vt liu chnh, nguyn vt liu

ph, nhin liu, ng lc,.... c xut dng trc tip cho vic ch to sn phm.
-

S dng TK621 chi ph NVL hch ton chi ph NVL TT:

+ Cng dng: Ti khon ny s dng tp hp v kt chuyn chi ph NVLTT vo

gi thnh sn phm.
+ Kt cu:
+) Bn n: Tp hp chi ph NVL TT
+) Bn c: Phn nh gi tr nguyn vt liu khng s dng kt nhp kho.
Kt chuyn chi ph NVLTT vo gi thnh.
TK 621 cui k khng c s d.
S CI: TK 621
Thng 05/2006
SDK
N

Ghi c cc TK i ng N vi TK ny

Cng pht sinh

111

4.114.762

152

10.347.329.117

10.351.443.879

10.351.443.879

N
S d cui thng

Thng 5

2. K ton chi ph nhn cng trc tip (TK 622)

-

Chi ph nhn cng trc tip l mt b phn cu thnh nn gi thnh sn phm.

Do vic qun l v tnh ton ch ph nhn cng trc tip c ngha quan trng trong vic
qun l tt chi ph v gi thnh sn phm.
-

Chi ph nhn cng trc tip l nhng khon th lao phi tr cho cng nhn trc

tip sn xut sn phm nh: tin lng chnh, lng ph v cc khon ph cp c tnh cht
lng. Ngoi ra, cn bao gm cc khon ng gp cho cc qu BHXH, BHYT, KPC.
-

S dng TK 622 chi ph NCTT hch ton chi ph nhn cng trc tip:

+ Cng dng: Ti khon ny s dng tp hp v kt chuyn chi ph nhn cng trc

tip vo gi thnh sn phm.
+ Kt cu:
+) Bn n: Tp hp chi ph nhn cng trc tip.
+) Bn c: Kt chuyn chi ph nhn cng trc tip vo gi thnh.
TK 622 cui k khng c s d.
S CI: TK 622
Thng 05/2006
SDK
N

Ghi c cc TK i ng N vi TK ny

Thng 5

334

1.003.336.693

338

65.627.955

Cng pht sinh

1.068.964.684

1.068.964.684

N
S d cui thng

3. K ton chi ph sn xut chung:

Chi ph sn xut chung l nhng khon chi ph cn thit cn li sau chi ph NVTTT v
chi ph NCTT. y l chi ph phc v sn xut v qun l sn xut pht sinh trong phm vi
phn xng,b phn sn xut ca doanh nghip.
S CI: TK 627
Thng 05/2006
SD
K
N

Ghi c cc TK i ng N vi TK ny

Thng 5

111

156.786.800

112

132.906.487

152

161.551.442

153

40.118.735

214

401.729.658

334

167.222.782

338

10.937.992

Cng pht sinh

1.071.253.887

1.071.253.887

N
S d cui thng

- Chi ph SXC bao gm cc chi ph sau:

+ Chi ph nhn vin qun l phn xng: lng, ph cp , cc khon trch theo lng
ca nhn vin qun l phn xng.
+ Chi ph nguyn vt liu dng chung cho phn xng.
+ Chi ph cng c, dng c dng chung cho phn xng.
+ Chi ph khu hao TSC dng cho sn xut.
+ Chi ph dch v mua ngoi dng cho sn xut.
+ Chi ph SXC khc bng tin.
-

S dng TK 627 chi ph SXC hch ton chi ph SXC:

+ Cng dng: Ti khon ny s dng tp hp v kt chuyn chi ph SXC vo gi

thnh sn phm.
+ Kt cu:
+) Bn n: Tp hp chi ph nhn cng trc tip.

+) Bn c: Phn nh cc khon gim tr chi ph SXC.

Kt chuyn chi ph SXC vo gi thnh.
Kt chuyn chi ph SXC do hot ng di cng sut thit k vo gi thnh vn hng
bn.
TK 627cui k khng c s d.
+ TK 627 c nhng TK cp 2 sau:
-

TK 627.1: chi ph nhn vin PX.

TK 627.2: chi ph vt liu.

TK 627.3: chi ph dng c sn xut.

TK 627.4: chi ph khu hao TSC.

TK 627.7: chi ph dch v mua ngoi.

TK 627.8: chi ph bng tin khc.

4. K ton tng hp chi ph sn xut ca Cng ty:

Ti cng ty cng tc t chc hch ton theo phng thc k khai thng xuyn, cui
cng cc ti khon chi ph ny bao gm ph NVLTT, chi ph NCTT, chi ph sn xut chung
c hp vo bn N TK154.
S CI: TK 154
Thng 05/2006
SDK
N

13.365.5
72.213
Ghi c cc TK i ng N vi TK ny

Thng 5

621

10.351.443.879

622

1.068.964.684

627

1.071.253.887

12.491.662.414

Cng pht sinh

12.491.662.414

S d cui thng

25.857.234.627

5. nh gi sn phm d dang:
Sn phm d dang l nhng sn phm cha kt thc giai on ch bin, cn ang nm
trong qu trnh sn xut. c th tnh c gi thnh sn phm, doanh nghip cn tin
hnh kim k v nh gi sn phm d dang.
Trong qu trnh sn xut ti doanh nghip trong thng 5 nm 2006, mi sn phm qut
in hon thnh, sau tnh gi thnh sn phm.
-

S dng TK 154 chi ph sn xut kinh doanh d dang tp hp chi ph sn

xut kinh doanh trong k.

+ Cng dng: Ti khon ny s dng tng hp v xc nh gi thnh sn phm
hon thnh.
+ Kt cu:
+) Bn n: Tp hp chi ph sn xut kinh doanh.
+) Bn c: Phn nh gi tr ph liu thu hi trong sn xut.
Phn nh gi tr sn phm hng khng sa cha c.
Phn nh gi thnh sn phm, dch v hon thnh.

+ D n: Chi ph sn xut kinh doanh d dang cui thng.

BNG K S 4:

UBND Thnh Ph H Ni.

Cng ty......................

Tp hp chi ph sn xut kinh doanh theo PX (TK: 154,621,622,627,631)

Thng 05/2006.
Cc TK phn nh ccNK khc

Cc TK
S

ghi c

T
T

Cng
chi ph
152

153

154

214

241 242

334

335

338

352 611

621

622

623

627

631

thc t
NK1

Cc ti

NK2

NK5

khon ghi

NK8

trong
thng

n
T TK 154 hoc
5
2

10351.443.879 1068.964.648

1328553887

4.114.762

631

1274896
2414

TK 621 10347329117

1035144
3879

TK 622

1003336693

65.627.955

1068954
548

TK 623

TK 627

156.786.800 132906478 257300000

161.551.442

40.118.735

- 40.1729.658

- 167.222.782

10.937.992

1328553

10.937.992

1781607

887
627.1

167.222.782

74
627.2

161.551.442

1615514
42

627.3

40.118.735

4011873
5

627.4

40.1729.658

4011873
5

627.5

627.7

3903564
78

627.8

1566368
00

Tng TS 10508880559 40.118.735

40.1729.658 -

1170559475

76.565.947

- 10351.443.879 1068.964.648

- 1328553887

- 160.901.562 132906478 257300000

- 2549792
4828

K ton ghi s
(K, h tn)

Ngy...thng 05 nm 2006.
K ton trng
(K, h tn)

BNG K S 5:

UBND Thnh Ph H Ni.

Cng ty......................

(Ghi n TK: 154,621,622,627,631)

Thng 05/2006.

Cc TK phn nh ccNK khc

Cc TK
STT

ghi c

152

153

154

214

241 242

334

335

338

thc t trong
NK1

NK2

NK5

Cc ti khon ghi n
T5

- TK
2 2412_XDCB

Hng
3 mc

CP
4 xy lp

CP
5 thit b

NK8

NK 10

thng
-

- TK 2411_Mua sp TSC

Cng chi ph

.....

1.282.088.20
6

CP khc

Hng mc

.........

- TK 2411.3: Sa cha ln

TSC
10

- TK 641: CPBH

11

Chi ph nhn vin

12

CP bao b

13

CP dng c dng

14

CP khu hao TSC

15

CP dch v mua ngoi

16

CP bng tin khc

17

- TK 642: CP QLDN

2.617.053

81.020.275

83.637.328
-

2.617.053

2.617.053
-

1.705.915

111.486.123

349.647.635

22.870.348

40.783.656

40.783.656

40.236.619

40.236.619

49.911.546

13.025.208

8.760.000

557.406.775

18

CP nhn vin qun l

19

CP vt liu qun l

20

CP dng vn phng

349.647.635

22.870.348

1.705.915

372.517.986
1.705.915
-

ghi s ci ngy .....thng 05/2006.

21

CP khu hao TSC

22

Thu ph v l ph

23

CP d phng

24

CP dch v mua ngoi

25

CP bng tin khc

Tng TS

80.000

4.102.976

111.486.123
4.182.976

370.000

4.322.968

K ton ghi s
(K, h tn)

111.485.123

- 342.647.635

22.870.348

8.922.232

49.461.546.

8.760.000

9.292.976

49.461.546

8.760.000

58.221.546

130.931.821

13.025.208

8.760.000

Ngy...thng 05 nm 2006.
K ton trng
(K, h tn)

825.932.895

NHT K CHNG T 7
Tp hp chi ph sn xut ton doanh nghip
Thng 05/2006

Cc TK

Cc TK phn nh ccNK khc

Cng chi ph

ghi c
STT

152

153

214

334

338

621

622

627

Cc ti khon

thc t trong
NK1

NK2

NK5

thng

ghi n
1

TK 154

10.351.443.879

TK 621

TK 622

TK 627

161.551.442

TK 642

1.705.915

Tng TS

10.510.586.474

10.347.329.117

1.068.964.648 1.328.553.887

12.748.962.414
4.114.762

10.351.443.879

1.003.336.693 65.627.955
40.118.735

401.729.658

167.222.782

1.068.964.648

10.937.992

156.786.800

257.906.478 257.300.000

1.328.553.887.

49.911.546

13.025.208

8.760.000

557.406.775

145.931.68

266.060.000

26.055.331.603

6
40.118.735

513.215.781

1.520.207.110 99.436.295

10.351.443.897

1.068.964.648 1.328.553.887 210.812.108

6. Phng php tnh gi thnh sn phm:

*)Phng php kim k, nh gi sn phm d dang cui k.
Trong thng 05/2006 Cng ty sn xut khng c sn phm d dang nn ta khng cn nh
gi sn phm d dang.
*) Tnh gi thnh sn phm:
Ti Cng ty tnh gi thnh theo phng php gin n.
BNG TNG HP GI THNH THC T SN PHM
Thng 05/2006
(n v tnh: ng). S lng: 30 000 ci.
STT

Khon mc

DC

Chi ph NVL TT

30.826.516.190

10.351.443.879

12.228.508.294

407.617

Chi ph NC TT

1.068.964.648

1.068.964.648

35.632

Chi ph SXC

1.328.553.887

28.949.451.775 1.328.553.887

44285

Cng:

30.826.516.190

12.748.962.414

28.949.451.775 14.616.026.829

487.534

Do thng 05/2006 Cng ty ch sn xut theo n t hng qut ng nn CP c tp hp

cho n t hng ny nh sau:
- CP NVL trc tip: 10.351.443.879
- CP NC trc tip: 1.068.964.648
- CP Sx chung:

1.328.553.887

Do vy, ta c tng chi ph ca n hng ny l:

12.748.962.414

- CP SXKD d dang u k:

30.826.516.190

- CP SXKD d dang cui k:

28.949.451.775

PHN III:
NHN XT V KIN NGH V CNG TC HCH TON CA CNG TY.
I. NHN XT V CNG TC HCH TON K TON TI CNG TY:

* Mt s u nhc im trong cng tc hch ton k ton ni chung:

- Hnh thc ghi s Nht k - chng t c u im l m bo tnh chuyn mn ho cao
vic thc hin ghi s v phn cng lao ng k ton. Mu s in sn c ban hnh thng
nht, c quan h i ng v kh nng i chiu kim tra cao, m bo vic cung cp
thngtin kp thi.
- Song hn ch ln nht ca hnh thc ghi s ny l s phc tp v kt cu, a dng v s
lng v loi. iu li i lp vi cc phng php hch ton gin n, gn nh m k
ton Cng ty s dng. Mt khc, hnh thc ghi s ny gy kh khn trong vn dng phng
tin my tnh. Thc t, Cngty mua mt phn mm k ton ring song sau hn 2 nm s
dng, n nay phn mm ny khng mang li hiu qu. Cc k ton ca Cng ty phi t xy
dng h thng s k ton my bng cc chng trnh ph thng nh Word, Excel... theo
trnh vi tnh cn hn ch ca mnh... Mt khc, hnh thc ghi s ny i hi trnh k
ton cao, ng u i ng k ton ca Cng ty c s chnh lch v nng lc gia phng ti
v v cc kho, phn xng.
- H thng ti khon: Cng ty hu nh khng s dng cc ti khon d phng (ch s dng
TK 139: D phng N phi thu kh i) Ngoi ra, cc TK 142, TK 242, TK 335 cng
khng hoc t c s dng bi Cng ty khng phn b v khng trch trc mt s loi chi
ph cn thit.
- Bo co ti chnh v bo co qun tr ca Cng ty c lp y v s lng. Song ,
ring Thuyt minh bo co ti chnh cha th hin ht cc thng tin. Bo co ti chnh c
Cng ty trnh by theo mu c inh trong quyt nh 167/2000.Q - BTC.
2. Kin ngh:
Cn c vo ch chun mc k ton hinhnh v tnh hnh sn xut thc t ti Cng
ty, em xin a ra mt s gii php sau y:

- Hnh thc ghi s Nht k - chng t c nhiu u im song cng c nhc im. Hn
ch ln nht l nhng kh khn khi p dng phng tin my tnh vo hnh thc ny.
Trongkhi vic vi tnh ho cng t ni ring v mi cng tc khc ni chung ang c
khuyn khch bi nhng li ch m n mang li th nn chng Cng ty c k hoch thay i
hnh thc ghi s trong thi gian ti. Theo em, Cng ty c th chuyn sang hnh thc Nht
k chung - hin ang c s dng rng ri bi kh nng ph hp vi mi loi hnh sn
xut kinh doanh v ng dng phn mm k ton d dng.
- Hin nay, B Ti Chnh ban hnh mu Bo co ti chnh mi nht theo quyt nh s
15/2006/Q-BTC ngy 20/03/2006, Cng ty nn tin hnh thay i theo mu ny.

KT LUN
Tm hiu cc mt hot ng sn xut kinh doanh ca Cng ty TNHH Nh nc mt
thnh vin in C Thng Nht gip em thy c nhng yu cu m mt doanh nghip
phi c nu tn ti v lm n c li trong iu kin th trng cnh tranh khc lit. t
kt qu cao, tng trng lin tc doanh nghip phi lm tt khng ch mt m rt nhiu mt.
B my qun l phi thng nht hng kinh doanh; h thng sn xut phi khp kn, ch
ng. Chuyn mn ho phi c tin hnh mi khu: tm hiu th trng; xy dng k
hoch; nghin cu hon thin sn phm; vn hnh trang thit b; s dng vt t lao ng;
im tra cht lng; tiu th sn phm; t chc hch ton,..... song vn phi c mi quan h
hu c m bo ng hng ch o chung.
Nghin cu v b my k ton v cc phn hnh k ton ch yu trong Cng ty, em
bit c r hn vng tc hch ton doanh nghip. Thc t lun a dng v kh khn hn
sch v, d b nhm ln , thiu st nhng li rt cao tnh chun xc, theo st ch qui
nh cho ra nhng bo co phn tch ng n. Nu cng tc k ton lm sai th mi cng
tc khc ca hot ng sn xut kinh doanh hin ti v tng lai s b nh gi sai v
chnh lch nhau ngay t khu nh hng.
Phn cui bo co, em mnh dn a ra mt s nhn xt v kin ngh. Song do
nhn thc v trnh ca mt hc sinh trung cp cn c hn ch nn nhng kin ca em
khng trnh khi thiu st v mang tnh l thuyt. Em rt mong cc thy c, cc c ch k
ton ch bo em thm.
Cui cng em xin mt ln na cm n c gio Trnh th Thu Nguyt cc cn b phng
Ti v v nhng phng ban khc trong Cng ty tn tnh hng dn, gip em trong
sut thi gian qua.