Khod lwjn tot nghif p 1.3 Ke' toan danh gia san phfim dd dang 1.3.1 Khai ni�m • San phffm dd dang la nhung san phff m ma t�i thoi di�m tinh giathanh chu'a hoan thanh V� m�t ky thu�t sa
Trang 33Khod lwjn tot nghif p
1.3 Ke' toan danh gia san phfim dd dang
1.3.1 Khai ni�m
• San phffm dd dang la nhung san phff m ma t�i thoi di�m tinh giathanh chu'a hoan thanh V� m�t ky thu�t san XUfft Va thu tl]C guan ly c1 CUC giai do�n cua guy trlnh cong ngh<$ che' bie'n san phfim
• E>anh gia san phfim dd dang la xac djnh chi phi san xua"t cuasan phfim dd dang
1.3.2 Phu'dng phap danh gia san phfim dd dang
• C6 nhi�u phu'dng phap danh gia san phfim dd dang nhu' danh
gia theo chi phi nguyen v�t li($u chinh, phu'dng phap u'oc h.t(Jng san phfim tu'dng dudng, phu'dng phap danh gia theb 50% chi phi che' bie'n,
};;a- Phuong phdp ddnh gid theo chi phi nguyen v�t lif u chfnh
./ Theo phu'dng phap nay san phfim dd dang cuo'i ky chi du'QCdanh gia theo chi phi nguyen v�t li($u chinh ho�c chi phi nguyen v�t li($u tnjc tie'p, con ta"t ca cac khoan chi phi khac (622, 627) du'(Jc tinh he't cho san phfim hoan thanh
./ Tuy thu(k vao d�c diSm, yeu du guan ly c6 th� tinh chi phisan xua't dd dang theo cac cong thuc khac nhau
./ Cong thuc tinh
Gid tri NVL chfnh ndm = Sf/ ludng SPDD cuo'i ky * gid tri NVL chfnh trong sdn phdm di'J dang So' lu<7ng thanh phdm + SPDD
};;a- Phuong phdp ucJc [U<Jng sdn phclm tuong duong
./ Phu'dng phap nay yeu diu hay kiSm ke san phfim dd dangCU5i ky nh[im XUC djnh s5 lu'(Jng Va ffiUC de) hoan thanh Ou'QC guy d6i
Trang 39Khod lugn tot nghifp
siin xua't hi�n d<;1i eiia the' gioi nhu: day ehuy€n san xua't e6ng Be tong
e6t thep tlf dc)ng theo eong ngh� rung ep (Bidi eiia Hoa Ky &Souveraen eiia Bue) va day ehuy�n san xua't e6ng tlf dc)ng Jumbo eiia hang BFS(Bue)
2.2 Chuc nang, nhi�m V\J
2.2.1 Chuc nang
Cong Ty TNHH XDCT Hung Vudng la mc)t ddn vi ho<_1t dc)ng trong linh V\fe san XUff t eae San phffm be tong due San, thi eong cae eong trlnh dan dt,mg va eong nghi�p tu' quy mo vu'a toi quy mo Ion, thi eong
du du'ong, h� th6ng thoat nuoe mua, nuoe thai eho eae do thi, khu eong nghi�p, khu ehe' xua't, eae nha may t<;1i TPHCM eung nhu eae tinh phia Nam
);> San xua't cac san phfim Be tong due sKn
San xua't eae san phffm be tong e6t thep nhu cae loc_1i eo'ng: e6ng tron, e6ng hc)p va cae lo�i ea'u ki�n be tong due san khae nhu g6i e6ng, trlJ di�n .la the' m�nh eiia eong ty Cae san phffm nay duqe ehe' t�o theo
eong ngh� hi�n d<;1i dam bao eha't 111qng eao, gia thanh h<;1, thoi gian eung
ea'p kip thoi theo yeu du eiia khaeh hang Nang llfe san xua't 1.200.000 md/nam
);> Thi cong va cung ca'p Be tong nhtfa n6ng
Thi eemg xay dlfng dan dlJng, eong nghi�p va h� tfing, eung ea'p
be tong nhlfa n6ng la mc)t linh vlfe ho�t dc)ng ehinh eiia eong ty Hung Vudng Voi d(H ngu ky SU, eong nhan lanh ngh€ va eae lo�i phl1dng ti�n thi eong hi�n d<;1i, ehuyen nghanh, Cong ty da hoan tfft thi eong eae eong trlnh dam bao eha't luqng, kip thoi tie'n de)
Trang 49Khod lw)n tot nghif p
(le) L6ng thep du'QC du'a vao may due co'ng h9p bilng phu'ong phap va rung
(2) Khuon co'ng du'qc du'a vao may due co'ng h9p bilng phu'ong phap va rung a dung vi tri
(3a) Tie'n hanh tr9n be tong theo ca'p pho'i thie't ke' bilng tr;,im tr9n
be tong cong su;i't 60m3/gio Be tong tr9n c6 dQ Sl_lt bilng 0
(3b) Be tong du'QC chuy€n de'n khuon bilng bang tai truy6n d9hg
co mai che cang nhanh cang to't d€ du'a de'n may due co'ng h()p bilng phu'ong phap va rung va d6 vao khuon co'ng va lo'ng thep va xay ra qua trlnh rung To'c d9 rung cu.a dan voi tffn so' rung la 1400 vong/phut Dan Uu'QC rung to'i da trong 15 phut, be tong phai du'QC ca'p thu'ong xuyen vao khuon cho de'n khi du kho'i lu'qng
(4) Sau thoi gian rung, dung c6ng tr9c d�t san philm sau khi varung vao b€ ha'p hoi Sau d6, rut co'p pha ra khoi co'ng h9p va v� sinh co'p pha di tht!c hi�n qua trlnh lam co'ng h()p moi Tie'n hanh hoan thi�n btng each to vua tren b6 m�t va dung bay g6 t;,io b6 m�t khong c6 ve't h6 va lang mjn
(5) Co'ng h()p du'QC bao du'ong trong be hfip trong vong 4 gio.(6) Khi da hfip hoi du cu'ong d9, san philm du'<;fc v�n chuy€nbilng cffu ra bai thanh phffm T;,ii day, Ban KCS cu.a nha may se ki€m tra toan b9 so' co'ng h()p BTE>S (v6 cu'ong d(), kich thu'oc hlnh h9c, b6 m�t co'ng ) de dam bao rilng san philm lam ra dung yeu du
2.6 Tfi chti'c cong tac cua ke' t6an t�i don vi
2.6.1 To' chti'c b(> may ke' t6an
Trang 51Khod lu�n tot nghiip
};> Ke' toan tru'dng
Chi dc,10, kiim tra, giam sat vi�c thlfc hi�n cong tac ke' toan tai chfnh tc,1i Cong ty T6 chuc phan cong va chi dc,10 cho nhan vien ke' toan trong Cong ty ghi chep, tinh toan va phan anh kjp thoi, dfiy du cac nghi�p Vl_l kinh te' phat sinh, phan tfch kSt qua hoc,1t d<)ng San XUfft Cl.la Cong ty
Ki Sm tra, xet duy�t bao cao quye't toan, bao cao thue', bao cao tho'ng ke,
};> Ke' toan t6ng hQ'p
Thu'ong xuyen theo doi va kiSm tra s6 li�u, c6 trach nhi�m t6ng
h9p Xu' ly ta't ca cac so' IH;u tu chung tu,cua cac be) ph�n
L�p cac bao cao tai chfnh, bao cao thue', bao cao thong ke, chuyen len cho ke' toan tru'dng kiem tra va ky duy�t
};> Ke' toan cong m/
Tie'p nh�n cac h9p d6ng kinh te' va thanh ly h9p d6ng Ghi chep phan anh dfiy du kjp thoi, chfnh xac nghi�p Vl_l mua hang, theo doi cong n9 phai thu, phai tra do'i voi nha cung ca'p, khach hang va cac ddn
vj tnfc thu<)c
};> Ke' toan v(it tu'
Theo doi tlnh hlnh nh�p xua't t5n, l�p cac phie'u xua't kho Cu6i ky l�p bao cao nh�p xua't t6n gii'i len phong v�t tu' d� c6 ke' hoc,1ch mua hang
};> Ke' toan tai san c6 djnh
Theo doi tlnh hlnh bie'n d<)ng TSCD tu khau mua v€ de'n vi�c tfnh khffu hao va thanh ly khi khong con kha nang su' d1.1ng Hang thang l�p bang phan b6 kha'u hao chuy�n choke' toan gia thanh '
Trang 52Khod lu�n tot nghifp
� Ke' toan thanh toan
Th.eo doi cac khoan thu chi cua toan Cong ty L�p cac phie'u thu, phie'u chi D6ng thoi theo doi cac khoan phai tra cua khach hang
� Ke' toan ti@n hidng
Theo doi cha'm cong va t6ng h9p s5 ngay nghi va lam vi�c hang thang cua nhan vien
� Ke' toan gia thanh
T6ng h9p va phan b6 chi phi san xua't theo tung khoan ml,]C va tinh gia thanh san phffm Cu5i thang l�p bao cao v@ chi phi san xua't va tinh gia thanh san phff m
2.6.2 H� tho'ng h� tho'ng tai khoan su' dt;mg:
H� th5ng tai khoan va cong tac Iwch toan ke' toan d6u tuan theo lu�t ke' toan, che' de) ke' toan Vi�t Nam ban hanh theo quye't djnh s5 15/2006/Q:O-BTC ngay 20/03/2006 cua Be) Tai Chinh Ngoai ra Cong ty con md chi tie't m9t s5 tai khoan d€ ti�n cho vi�c theo doi va h<,1ch toan t<,1i Cong ty (Xem phl,l ll,lc s501)
Trang 53Khod luq.n tot nghiip
2.6.3 H� tho'ng chti'ng tu su' dQng:
- Phie'u thu: 3 lien
Phie'u chi: 2 lien
H6a ddn gia tri gia tiing: 3 lien
Phie'u xua't kho- nh�p kho: 3 lien
l-I<Jp d6ng kinh te', bien ban thanh ly: 4 ban
- Uy nhi�m chi, iiy nhi�m thu: 4 lien
- Bang thanh toan htdng, bang thanh thanh toan bao hi8m;
2.6.4 Che' d(> s6 ke' t6an
Hi�n nay cong ty dang sti' d1,mg hlnh thuc ke' toan nh�t ky chung Cong ty TNHH Xay dtfng cong trlnh Hung Vudng c6 hai nha may San XUfft chinh d hai khu VlfC khac nhau, m6i nha may h�ch toan hoan loan dQC l�p, CU()i niim, CaC S() li�U CUa hai nha may Se du'QC ke° toan tn.tcfng Xu' ly, Va lam bao cao tai chinh cua cong ty
B� giam nhy kho'i lu9ng cong vi�c trong cong tac ke' toan, Cong
ty da Su' d�ng toan bQ may vi tinh cho cac bQ phq.n Cong ty da It.ta ch9n
va dang Su' d�ng phfin m€m ke' toan Fast accounting 2005.f lam cong c� chinh, theo tieu chufin cua phfin m€m ke' toan do BQ Tai Chinh quy dinh
Trang 56Khod lu�n tot nghi?p
T6ng quan v€ clm'dng trlnh: chu'dng trlnh du'cjc chia thanh cac phan h� nghi�p v9:
H� tho'ng
Ke' toan t6ng hcJp
Ke' toan ti€n m:';it Va ti€n gti'i va ti€n vay
Ke' toan ban hang va cong ncj phai thu
Ke' toan mua hang va cong ncj phai tra
Ke' toan hang t6n kho
Ke' toan chi phi va tinh gia thanh
Ke' toan tai san co' djnh
Trong m6i phan h� nghi�p Vl,l, ·g6m cac nghi�p Vl,l chinh: T�o danh m9c, nMp li�u xem bao cao,
- Cac phim chuc nang:
F3: sii'a 1 ban ghi
F4: them 1 ban ghi moi
F5: tra cuu theo ma ho�c ten trong danh di€n
F8: x6a 1 ban ghi
Esc: thoat
- Cach sti' d9ng:
./ Nh�p ten cong ty, m�t khffu
./ Man hlnh chinh cua tru'dng trlnh hi�n ra
./ H� tho'ng/ danh m9c tu di€n va tham so' tuy chQn/ khai bao ngaybfit dffu cua nam tai chinh Thong thu'ong cac doanh nghi�p Vi�tNam c6 nam tai chinh bilt dfiu 01/01 de'n 31/12
Trang 57Khod lu<Jn tdt nghi�p
./ Khai bao cac tham s6 tuy ch9n: H� th5ng/ danh ffil.J.C tu ditfo vatham s6 tuy ch9n
./ Sau u6 ta khai bao cac thong tin v� khach hang, nha cung d{l),danh ffil.J.C hang hoa V�t tu' nhu' Sau: mu5n nh?p thong tin ve khachhang: nhff p chrn')t vao nghi�p Vl.J ban hang Va cong n<J phai thu,vao dan,h ffil.J.C tu dien/danh ffil.J.C khach hang, nha'n F4, dien dfiydti thong tin ctia khach hang, sau d6 nha'p chu9t vao bieu tu'<;Jng
"nh?n ", de nh?p them thong tin khach hang khac thl nha'n F4 Tuong ttf voi nha cung ca'p thl vao nghi�p Vl.J mua hang va cong
nQ phai tra, danh ffil.J.C hang hoa thi Vao nghi�p Vl.J hang t6n kho / C�p nh?t s5 du' ctia cac tai khoan: Ke' toan t6ng h<Jp/ C?p nh?t s5li�uNao s6 du dfiu ky ctia cac tai khoan
./ C�p nh�t s6 lu'qng t6n kho dfiu ky: Ke' t6an hang t6n kho/ C�pnh?t s5li�uNao t6n kho dfiu ky
./ Sau d6, thtfc hi�n cac nghi�p Vl.J phat sinh nhu' mua hang, banhang,
./ Vi d9 khi mua hang thi ta se l?p phie'u nh?p mua hang nhu' sau:Ke' toan mua hang va cong n<J phai tra/ C?P nh?t s5 li�u/ Phie'unh�p mua hang, dien nay dti thong tin bao g6m ca thue' VAT.Tuong ttf voi nghi�p Vl.J ban hang: ke' toan mua hang va cong n<Jphai thu/c�p nh�t s6 li�u dien dfiy dti thong tin bao g6m ca thue'VAT
./ Tinh gia va C?P nh?t gia hang t6n kho: chu'ong trlnh cho phepdanh gia hang t6n kho theo cac phu'ong phap: Gia trung blnh, gia
Trang 65Khod lu�n tot nghifp
Cong ty TNHH XDCT Hung Vuong
435-437 Hoa Hao, P5, QlO
Nha may BTDS Hung Vuong
Vinh Cfru D6ng Nai
PHIEU XUAT KHO
Ngay 2 thang 2 nam 2007 Nguoi nMn hang:
Nha may BTDS' Hung Vuong Vinh Cfru -D6ng Nai
Xua't ngay 2 thang 2 nam 2008
•!• Va d€ l�p du'<;fc s6 Nh�t ky chung, va s6 cai tai khoan 621 kc' toan chi vi�c vao bi€u tu\fng kc' toan t6ng hc;fp cua phfin mem, sau d6 s6