NGHIEN c a u
Hoan thien ke toan chi phi san xuat va tinh gia thanh san pham xay lap tai Cong ty Co p h ^ Xay dung di^n VNEC04
H& Thi Hdng Nhung
Khoa Ke toan — phan tich. Tnidng Dai hoc Kinh \& Nghe An
Tom tdt: Ke toan chi phi san xuat va h'nh gia thanh san pham la khau tmng tclm ciia t o ^ bg edng tac kd loan d doanh nghiep, chi phdi den chat lugng cua cac phdn hanh kd toan khac cOng nhu chat lugng va hidu qu4 ciia cdng tae quan ly kinh td tai chinh ciia doanh nghiep. Bai vidt phSn h'ch tnrdng hgp cu the ke toan chi phi san xuat va tinh gia thanh san pham xay lap tai Cdng ty cd phan xay dung dien VNEC04 dd gdp phan hoan thi$n hon ve cdng tae kd toan tai dan v].
T£t khoa: Chi phi san xudt, gia thanh san pham xay lap, doanh nghiep xAy lap
I.Mddau
Cdng ty CO phdn xay dung dien VNEC04 la dan vj ehuyen nganh xay dung Dien, cd tidn than la Xi nghiep CO dien true thugc Cdng ty xay lap dien 3 (nay la Tong Cdng ty C6 phan xay dung dien Vidt Nam-VNECO) dugc thanh lap tu nam 1989. Nam 2006, Cdng ty dugc doi ten thanh Cdng ty c6 phan xay dung dien VNEC04. Cdng ty da phat tridn Idn manh khdng rigung va da cd thuang hieu uy tin tren thi trudng xay lap cac cdng trinh dudng day va tram bidn ap, da dugc cae ban quan ly du an eae cdng trinh dien va tap doan dien luc Viet Nam danh gia cao. Hien nay, Tru sd ehinh ciia Cdng ty dat tai sd 197 dudng Nguydn Trudng To, thanh phd Vinh, tinh Nghe An . Nganh nghd kinh doanh chi'nh la : xay dung cac cdng trinh dudng day dien eao thd, dudng day dien 11 OkV, 220kV, SOOkV tren khdp ca nude.
2. Thuc trang {(e toan qhi phi san xuat ya tinh gia thanh san pham xay tap tai Cong ty co phan xay dung dien VNEC04
2.1. Duoi gdc do kd toan tai chinh
Be phu hop vdi quy md, Cdng ty to chuc cdng tac kd toan theo hinh thuc tap tmng, mgi edng viee vd kd toan deu dugc thue hien tai phdng kd loan eiia Cdng ty. Hien tai, cdng ty dang ap dung chd dd kd toan theo thdng tu sd 200/2014/TT — BTC ngay 22/12/2014 cua Bg tai ehinh, cae chuan muc ke toan Viet Nam, cae van ban lien quan do Bd tai chi'nh ban hanh vdi hinh thiic Chiing tu ghi sd ap dung hen phan mem kd loan Fast Accounting 2014.
Xuat phat tir dae diem cua nganh xay lap. de dap ung nhu eau eiia cdng tac quan iy, cdng tac kd toan thi ddi tugng tap hgp chi phf san xuat va tinh gia thanh cila Cdng t^- dugc xac dinh la cac cdng trinh, hang muc cdng trinh. Mdi cdng trinh tu khdi cdng xay dung cho den khi hoan thanh ban giao deu dugc md sd ehi tiet rieng de tap hgp chi phi san xuat phat sinh cho
72 K,.„,..„.„...„„_„_. , _ . „ . , , „ „ .
cdng trinh, hang muc cdng trinh dd va cu thd dugc theo ddi chi tiet theo cac khoan muc ehi phi nhu sau:
chi phf nguyen vat lieu true tidp, chi phi nhan cong true tidp, chi phi su dung may thi cdng, chi phi san xuat chung. Cac chi phi phat sinh d Cdng ty c6 phdn xay dung dien VNEC04 thudng la idn v^ lien quan ddn mdt cdng trinh nhat djnh. Do vay, phuong phap tSp hop ehi phi san xuat tai Cdng ty chii ydu la phuong phap true tiep. Dinh ky 15 ngay 1 lan thi cae doi hudng se tap hgp chiing til va gui ve cho phdng kd toan dd ghi so va theo ddi nghiep vu, tap hgp ehi phi san xuat hnh cho tung cdng trinh, hang muc edng trinh.
Tinh gia thanh san pham la khau cuoi ciing va quan trgng nhat dd'i vdi mgi doanh nghiep. Cdng ty ap dung phuang phap tinh gia thanh true tidp (phuang phap gian don) cho timg cdng binh, hang muc edng trinh, ky tinh gia thanh la quy .Toan bg chi phi thuc te phat sinh cho timg cdng trinh, hang muc cdng trinh tir khi khdi cdng ddn khi hoan thanh ban giao ehinh la gia thanh thuc td cua ttmg edng trinh, hang muc cdng trinh do.
2.2 Dudi gdc do kd toan quan tri
Thuc td tai cdng ty co phan xay dung dien VNEC04 chua di sau vao ke toan quan tri nen chi dung lai d miic thu thap va xu Iy thdng tin ban dau ciia kd loan quan hi. Be ghi nhan thdng tin ban dau ciia kd toan quan tri chi phi chii ydu dua vao cac ndi dung phat sinh ciia ke toan tai ehinh. Khi ed thdng tin vd gdi thdu, nhan vien phdng kd hoach — ky thuat — vat tu tiep tuc bdc tach khdi iugng chi tidt cho timg hang muc vdi tung loai chi phi va chuydn cho phdng toan. Phdng kd toan thu thap thdng tin ban dau dd tinh gia tranh th^u.
- Chi phi nguyen vat lidu true tiep. thdng tin thu Ihap can cir vao hda dan mua hang, phidu nhap kho, phidu xuat kho ciia cac loai vat lieu phat sinh dd Xciy dung dinh muc eho hgp ly.
- Chi phi nhan edng tme tidp: thdng tin thu thap can cu vao gia nhan cdng tren thi tmdng d thdi didm phdt
sinh, mijc luorng t6i thidu vOng
- Chi phi su dung may thi cong: th6ng tin thu th?.p can cii v^o gia tri ca may dugc quy dinh doi vdi tung vung, gia nhien lieu chay may;
- Chi phi s4n xuat chung: thdng tin thu thSp can cu vcio cac thdng tin tdng hgp ciia cac loai chi phi tren va cac loai hda don chiing tu phat sinh ddi vdi cac khoan chi kh^c cd lien quan den thi cdng cdng trinh (chi phi lan trai, chi plii hep khach..0
Nhung thdng tin phuc vu cho vide xay dung dinh miic va du toan ddu do thdng tin kd toan lai chinh cung Ceip. Viec thu thap cac thdng tin ban d^u la budc quan trgng dd tien hanh xay dung dinh muc va du toAn chi phi dd tinh dugc gia tranh thAu tdt nhat. Sau khi thu thap Vci xii Iy thdng tin, ke toan lap bao cao san xudt. Muc dich ciia l$p bcio cao san xuat la tdm tat to&n bd quci trinh hoat ddng didn ra lien quan ddn chi phi san xuat, gia thanh san pham xay lap phuc vu cho viec ra quydt dinh ciia nha quan ly.
Cac bao cao san xuat ciia cdng ty bao gom: i) Bao cao chi phi quan Iy ddi; ii) Bao cao chi phi san xuat gia thanh theo quy, 6 thang, 1 nam; iii) Bao eao kdt qua ho^it ddng kinh doanh.
3. Banh gia, nhan xet 3.1. Uu diem
Kd loan chi phi san xuat va tinh gia thanh san phdm xay lap tai Cdng ly co phan xay dung dien VNEC04 ve ca ban la da dap img dugc eac yeu cau, cu thd la:
Thii nh^t, dudi gdc dd kd toan tai chi'nh - He thdng chiing tir dugc Cdng ty to chiic sii dung hgp phap, hap Ie, day dii, tuan theo quy djnh ciia Bd tai chinh va theo quy dinh rieng ciia Tdng cdng ty xay dung dien Viet Nam.
- Cdng ty ap dung hinh thiic Chung ttr ghi so tuang ddi don gian va Ihuan tien vdi nhiing didu kien to chuc san xuat eiia Cdng ty. Cdng ty cung da dua phan mem kd toan vao sir dung gdp phan giam nhe edng viec kd toan dong thdi lao dieu kien cho viec xir ly thdng lin kip thai.
- Chi phi san xuat dugc tap hgp theo timg khoan muc mdt each hgp ly, phii hap vdi ndi dung, dae diem chi phi phat sinh tai edng ty, tao didu kien cho cdng tac danh gia san pham dd dang, tinh gia thanh san pham chinh xac va chi tidt. Phuong phap kd toan cac khoan chi phi nguyen vat lieu true tiep, chi phi nhan cdng true tidp, ciii phi sir dung may thi cdng la chat che, theo dung che do hien hanh.
- Viec lua ebon ky tinh gia thanh theo quy lam cho khdi lugng cdng viee kd toan khdng bl tap tmng vao thdi didm cudi nam tai chinh ma dugc dan trai ddu Uong ky-- Phuong phap danh gia san pham dd dang cud'i ky, phuong phap Einh gia thanh ma edng ty ap
dung Ici khoa hpc, phii hgp vdi dac didm ciia Cdng ty.
Gid thanh san pham xay lap dugc xdc djnh chi tidt theo tiing khoan muc giup cdng ty co the so sanh tinh hinh thuc hien vdi kd hoach dd ra, tir do th^y dugc htin che trong viec thuc hien cong tac xay I5p va cd nhirng bien phap khac phuc d 1^ sau.
Thii hai, dudi gdc do kd toan quan tri - Cdng ty da phan loai chi phi theo cdng dung, tao thuan Igi cho vi$c cung cap thdng tin vd cac khoan muc chi phi tren cac bao cao tai chinh, cd tac dung rat idn cho yeu cau quan ly chi phi san xuat xay ldp theo du toan, ddng thdi cung cap thdng tin cho cong tac tinh gia thanh san ptiam xay lap, kidm tra tinh hinh thuc hien dinh miic chi phi san xuat trong doanh nghiep.
- Cdng ty tidn hanh lap du toan cac khdi lugng cdng viec thi cdng theo cac khoan muc chi phi rSt chi tiet va chinh xac. Viec lap du toan nay rat quan trong dd Cdng ty xac dinh gia thanh tieu chuan trudc khi chao gia dau thau.
3.2. Han che
Ben canh cac uu didm da dat dugc thi ke toan chi phi san xuat va tinh gia thanh san pham xay lap tai cdng ty van cdn mgt so didm ban chd nhu sau:
Thu nhat, dudi gdc do kd toan tai chinh - Cdng ty sir dung hinh thuc Chiing hi ghi sd ap dung ke toan may, nhung thue td rat it doanh nghiep hien nay sii dung hinh thiic nay. Phdng kd toan cua Cdng t\' chi theo ddi chii yeu tren So cai hoac so chi tidt tai khoan, ma khdng theo ddi tren Chiing ttr ghi sd hay So dang ki ehiing tii ghi sd,
- Vdi dae diem eiia nganh xay lap la cac cdng trinh, hang muc cdng trinh thi cdng ddu d dja diem khac nhau, VI vay Cdng ty giao cho eac Ddi trudng ddi xay lap chu ddng theo ddi, tap hcrp cac chiing tir phat sinh lien quan ddn ehi phi thi edng va dinh k\' 15 ngay gui chirng tir lien quan vd van phdng dd kd toan kip thdi theo ddi. Nhung tren thue td, do edng viee qua nhidu va viec luan chuven khd khan nen thudng xa\" ra tinh trang ii ddng ehiing tir. din den Phdng kd toan khd khan trong viec theo ddi va hach toan.
- V1ec phan bd ehi phi san xuat chung dugc dua vao ti le giiia tong CPSXC thuc hien k>' trudc vdi tong dinh miic chi phi nhan cdng va tong dinh muc CPSXC cua cac cdng trinh kv' trudc da thuc iilen. Tuy nhien, khoan chi phi nay iai dugc kd toan phan bd dan tir dau kv' cho de'n cud'i k>' cho mdi cdng trinh mdt lan bang each phan bo timg ydu td CPSXC rdi mdi cdng Iai ra CPSXC phan bd cho timg cdng trinb.Cach lam nhu vay se ddn den cudi ky phat sinh su chenh lech nhu CPSXC phan bd cho cac cdng trinh trong ky se thira hoac thidu.
Thu hai. dudi gdc dd ke loan quan m - Viec phan loai chi phi ciii mdi dap ung dugc nhu
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eau thdng tin tren bao cao tai chinh. Cdn viec cung cap thdng tin phuc vu quan tri ndi bd thi vd ca ban vdn chua dap ung duge.
- Hien nay tai Cdng t>', bd may ke toan chi tap hung vao mang kd toan tai chinh, cac nhan vien kd loan chi dam nhan phan hanh thudc kd toan tai chinh, cdn mang kd toan quan trj chua dugc thuc hien.
- Vdi dac thii eiia doanh nghiep xay ldp, viec lap du toan ehi phi rat la phtic tap va ddi hdi trinh dd ky thuat cao nen thuc td tai Cdng ty eo phan xay dung dien VNEC04, Phdng Kd hoach — ky thuat — vat tu tidn hanh lap du loan. Bd phan kd toan chi theo ddi va tap hap chi phi nen rat khd kiem soal va dd xay ra vugt du toan chi phi.
4. Mot SO giai phap
4.1. Dudi gdc do ke toan tai chinh
Thii nha't, vd hinh thirc ghi so kd loan: Cdng ty nen chuydn sang ghi so theo hinh thtie Nhat ky chung, phii hgp vdi dae diem san xuat kinh doanh ciia cdng ty va phii hgp trong didu kien ap dung ke toan may.
Thu hai, ve quy trinh luan chuyen chung tii: Cdng ty nen thdng nhat dudi eae Ddi xay lap thdi didm ndp chirng tir, cd quy dinh phat cu the ddi vdi tmdng hgp ndp chung tir mudn lam anh hudng tdi tien do edng tac ke toan tai Cdng ty. Dinh ky cd the la cuoi mdi quy, kd loan Cdng ty phdi hgp ke toan kiem tra tinh hgp ly hgp le ciia ehiing tir, so sach kd toan trudc khi tap hgp bao cao Chi phi san xuat va Einh gia thanh san pham ciia cdng trinh
Thu ba, ve Eieu thiic phan bo chi phi san .xuat chung: Chi phi san xuat chung bao gom nhieu ndi dung chi phi, do vay mdi loai chi phi can sii dung mgt tieu thiic phan bo cho phu hap.
Thii tu, ve ke loan chi phi \argt mue binh thudng tren thuc te, trong qua trinh thi edng CT, HMCT, eae khoan chi phi nguyen vat lieu, chi phi nhan cdng va chi phi may thi cdng khd cd the khdp dung nhu du toan ban ddu. Do do, ddn cud'i ky kd toan hoac khi cdng trinh hoan thanh, ke toan can cuvao eac khoan muc chi phi tap hop de cd each haeh loan phii hgp.
Ndu eae ehi phi nay vuat mue du loan thi kd loan se haeh loan nhu sau:
Ng TK 154 (Phan chi phi diing theo du toan) No TK 632 (Phan chi phi vuot muc du loan) Cd TK 621. 622. 623 (Chi phi thuc td phat sinh) Neu chi phi san xuat chung phan bd cho CT, HMCT
\-uat miic ehi phi chung trong du loan ihi duoc hach toan tuong tu nhu sau:
No TK 154 (Phan chi phi diing theo du toan) No TK 632 (Phan chi phi vuot mue du toan) Cd TK 627 (Tdng ehi phi phan bd cho CT. HMCT)
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4.2. Dudi goc dd kd toan quan tri
Thii nhat, dd xuat vd phan loai ehi phi: ngoai each phan loai ma Cdng ty co phan xay dung dien VNEC04 dang sii dung , de qua trinh tap hgp chi phi va tinh gia thanh dudi gdc do kd loan quan tri nham kiem soat va du toan chi phi tren ca sd dd tim ra cae bien phap quan Iy ehi phi cd hieu qua cung nhu dd van dung mdi quan he chi phi — khdi Iugng - Iai nhuan de xae djnh gia du thau thi chi phi can dugc chia thanh bien phi, dinh phi va chi piii hdn hgp.
Thir hai, de xuat ve lap bao eao phuc vu yeu eau ke toan quan tn: vdi dae thii la doanh nghiep xay lap, viec lap bao cao quan tri la hdt sue quan trgng. Dd tong hgp, danh gia hoat ddng san xuat kinh doanh va ddi chidu vdi du toan dd cd dinh hudng ra quydt djnh quan tri thi can lap nhung bao cao sau:
- Bao cao khdi Iugng xay lap (chi tidt tiing cdng trinh, hang muc cdng trinh)
- Bao eao ehi tiet khdi Iugng xay lap (theo tirng quy)
5. Ket iuan
d eac doanh nghiep xay lap, kd toan chi phi san xuat va hnh gia thanh san pham la khau quan trgng nhal trong toan bd cdng tac kd toan, anh hudng khong nhd tdi su thanh bai eiia doanh nghiep. Do dd, dd cac nha quan tn cd dugc nhimg thdng tin chinh xac, day dii, kip thdi va dua ra nhung giai phap, chien Iugc phti hap tbi can phai to ehiic tdt cdng lac ke toan ehi phi san xua't va h'nh gia thanh san pham. Hy vgng trong thdi thdi gian tdi Cdng ty ed phan xay dung dien VNEC04 se phat huy bon nua nhung uu diem, ddng thdi khac phuc cac ban chd dd hoan thien kd loan chi phi san xuat va tinh gia thanh san pham xay lap tai don vi dat hieu qua ban nua./.
Tai iieu tham lihao
Doan Xuan Tien va Le Van Lien — Nha xuat ban Tai chinh 2009 - Giao trinh Nguyen Iy ke loan.
Thdng tu 200/2014/TT — BTC ban hanh ngay 22/12/2014 cua Bd tai chinh
Che dd kd toan ap dung cho eac doanh nghiep xay lap ban hanh theo quydt dinh sd 1864/1998/QD — BTC ngay 16/12/1998
Vd Dinh Hao - NXB Thdng ke - Giao trinh Hach loan chi phi san xua't va tinh gia thanh trong .\ay lap.
