NGHIEN ClAJ
Hoan thien he thong chung tu va tai khoan ke toan phuc vu quan tri noi bo tai Tong cong ty C6ng nghigp
Hoa chat mo - Mnacomin
TS.DiicmgThiVaiAnh Tnrong (^o d k g Kinh te Cong nghiOp Ha N&i
K
l loan la mOt cdng cy qudn ly quan trpng he thdng cdc edng ey qudn ly eua cdc doanh nghilp sdn xudt, kinh doanh ndi chung vd tgi Tdng cOng ty Cdng nghilp Hda chat md - Vinaeomin ndi rieng. Thdng qua cdng ey k l todn md Chu doanh nghilp, Nhd ddu tu, cdc co quan quan ly Nha nude, cae ddi tupng mua, ban, eo quan tin dung... bill dupe Unh hinh san xudt, kit qua sdn xudt, dnh hinh tai chinh, khd nang thanh loan ciia doanh nghilp ( DN) trong ky kinh doanh, tir dd ma ehu DN ed nhiing giai phap phil hpp d l dilu hdnh vd ra cdc quylt dinh kinh tdi uu, cdn ddi vdi Nhd ddu lu s i ed quylt djnh diing ddn Irong vile ddu lu, gdp vdn; Ddi vdi ngudi mua, ngudi bdn, co quan tin dyng thdng qua dd d l cd quyll djnh dting ddn trong vile quan h i giao dieh mua, ban, eho vay. Trln thue t l thdng tin k l loan chi dupe hinh thanh bdi loan bO quy trinh k l toan, tir khau thu thap thOng tin ban ddu, din khau xir ly, phan deh va cung cdp Ihdng tin eho eae ddi lucmg cd lien quan. Trong dd khau thu thap thdng tin ban ddu dupe thue hiln bdng phuong phap chimg lir k l toan la khau quan trpng nhdt quylt djnh din tinh ehinh xae eua ede khau tilp theo frong quy trinh ke toan, nhu Tai khodn; Sd k l toan va Bao cao k l loan.1. Hoan thien he thd'ng chimg tu ke toan:
dupe lap trln co sd chiing tu gOc.
Qua khao sat tgi DN thdnh viln vd Tdng cdng [y Cdng nghilp Hdg chdt mo - Vingcomin, Ihi h§ thfing ehiing tu eug DN dupc su dung vd l§p theo mdu bi^u do Nhd nude quy djnh. Tuy nhiln, thdng Iin ghi tt.n chtmg tu mdi chi phuc vu cho viOc ghi sO Ccic phii hdnh cda k l todn tai ehinh md chua chl lilt ho6 thfing dn phuc vu cho ylu cdu qudn trj chi phi, chinh vi vfiy ma thdng tin eung cdp cho qudn ly cdn nhilu hgn chS, anh hudng tme tilp d i n hilu qud hogt ddng ciia DN, Bi cd mpt h i thdng chiing tir k l toan da \Ac dijng viia eung cdp thdng tin cho vile ghi sO kl t o ^ cung cap eho cae ddi lupng ngodi DN vtra cung edp thflng tin eho qudn tri nOi bd thi td h i thdng chiing tii hi^n^6 tgi Tdng edng ty vd cac don vi thanh viln hgch t ^ phu thudc, k l todn edn phdi bd sung mOt sd thdngW chi dIt vdo tiing logi chiing td d l xd ly eae thdng tin cij Ihl hon theo ydu edu, myc tieu quan tri chi phi, Ngoi!
cac chiing tu cac DN thdnh vien dang sii dyng nhir philu nhdp vdt lu, philu xudt vat tu, philu chi, bio no... cae DN nen sir dung thlm mOt s6 chiing lii (in ttiilt khde nhu: Chdng tu bao dOng (Tnrdng hpp DN da xay dyng dupe he thong djnh mtrc khoa hpc vd hgp If) de phan anh nhirng biln ddng vuot djnh miic v^ vjl tu, lao ddng ; Philu xudt vdt tu theo hgn miie dl tu do xac dinh dupe lupng vat tu sir dyng vupt hay htit soviJi djnh mire, tir dd xde djnh dupe nguyin nhan dl c6 gi^
phap phil hpp nhdm sii dung till kilm v^l tu, lao dOi^
cho DN. Cd Ihl tdng hop gia tii vdt tu sir dyng viigl hoac hut so vdi djnh mue theo mdu sau:
T C T C a . g D ^ u ^ H C M
Chiing td k l toan Id nhimg gidy td va vat mang tin phan dnh nghilp vy kinh ll, tdi ehinh phat sinh va da hodn thdnh lam can cii ghi sd k l lodn. HI ttiong chiing tir k l todn bao gdm: chdng tu bdt budc vd Chung lir hudng ddn. DOi vdi cdc doanh nghilp cdn phai thye hiln tdt eae ydu edu quy djnh vl nOi dung, phuong phap Idp, gid hi
phdp Iy cua cac ehiing lir thd'ng nhdt bat BANG TONG HOP vATTir(LAOD0NG)su DPNG vumnoAc HUT so vdi BINH Mt^
buOc. Cdn vdi cac chtmg tir hudng ddn ttii lily dilu kiln, yeu cdu cy Ihl eua DN md van dyng cho phii hpp.
Chiing lu ke todn ctia DN bao gdm chiing tir gdc va Chung td tmng gian. Trong do, chiing tir gdc dupc l^p ngay khi nghiep vu kinh t l tai chinh phat sinh va dong ttidi hoan ttianh, cdn chiing lir imng gian la ehung lii
Z ^ KINH T t C M A U A -THAI HlhJU n.rrT-.r. , , , STT
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TlniocnaAHl HiDoc ao AnFo IlniocnSZemQ
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SdlUDUgvlt So Inng vb io<Uo d^g) hvtso
DoDgiivti (Uodeng)
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2. Hoan thien he tbding tai khoan ke toan phuc vu quan tr[ ngi bp
HO thdng tai khoan k l toan la bd phan cdu thanh quan trpng trong loan bd hO Uidng c h l dd k l toan DN.
Cdc DN ttiudc mpi linh vye, mpi ttidnh phdn kinh t l dIu phdi thpc hien thOng nhat he thdng tai khodn k l todn do Bp lai ehinh ban hdnh.
Qua khdo sat tgi cac DN san xudt thuoc nd thupc Tdng cdng ty Cdng nghilp Hda chdt md - Vinaeomin, thi cae DN nay ehi md he thOng tai khodn cdp I de lap hpp ehi phi sdn xudt vd tinh gid thdnh eho timg logi vat IiOu nd edng nghilp san xudt trong ky nhu sau:
- TK 621-Thude no AHl; TK 621- ThuOc nd AnFo;
TK 621- Thudc nd Zeeno.
-TK 622- Thuoc no AHl ; TK 622- Thudc nd AnFo;
TK 622: Thudc nd Zeeno.
- TK 627: Chi phi sdn xudt ehung.
- TK 154- Thude nO AHl; TK 154- Thudc nd AnFo;
TK 154-ThuOc nd Zeeno.
Vile md h i ttidng lai khodn k l todn nhu trln mdi chi giiip eho k l todn tdi ehinh linh dupc gid thdnh thue t l mOt Idn vdt lilu nd cdng nghilp ede logi, md chua gitip cho chu DN vd ede nhd quan tri DN bill dupe ty trpng tiing logi, nhdm nguyin vat lilu su dung d l san xudt ra mOl tan Vdt lilu nO COng nghilp la bao nhilu, cd hpp iy hay khdng. Tuong ty nhu vdy, ddi vdi ehi phi nhdn cOng true tilp, thdng qua vile md chi tilt tdi khodn cdp 2,3 sd giiip cho DN bill dupe ty trpng luong chinh, luong phy, cdc khodn phy edp luong trong gid
ttiartti mdt tdn vat lieu nd Cdng nghiep, id can cu cho viec phdn tfch dnh hinh ihye hien k l hogch chi phi san xudt, phan bd chi phi sdn xudt chung cho tiing ioai vat lilu nd cdng nghiep san xudt trong ky, Id can cii xay dung djnh muc, du toan timg loai chi phi san xudt, lir do ma ed bien phap tilt kiem chi phi sdn xudt, hg gid ttidnh san phdm, nang eao hieu qua hogt ddng eho DN. Vdi y nghig dd ttil viOc md thdm he thdng lai khoan chi till ehi phi san xudt ( Tdi khodn cdp 2,3 ) phuc vu eho yeu edu qudn tii ndi bO Id cdn thilt va cd y nghia to Idn, gdp phan vao viec qudn ly Id'l ehi phi san xuat cho DN.
Qua khao sdt trong cac DN sdn xuat thudc nd thudc Tdng cdng ty Cdng nghiep Hda chdt md - Vinaeomin, fren eo sd he thdng tai khodn chi phi san xudt DN hiln ed, tac gid d l xual cdc DN cdn md tiilm he ttidng tai khodn chi till (Tai khoan cap 2,3).
WIe md h i thdng tdi khodn chi lilt nhu trln se giiip cho viec kilm fra, phan lich chi phi san xuat da lilu hao so vdi djnh miic hodc dy loan, kilm tra tinh hinh su dung qu5' luong, co eau luong chinh, luong phu trong gia thanh mdt tdn v^t lilu nd edng nghilp, dong thdi kilm fra dnh hinh thye hiln k l hogch gia thanh theo khoan muc, ty trpng ciig timg khoan mye chi phi trong gia thanh sdn pham, tir dd ma DN lap k l hogeh thu mua, dy tiii, sii dung Nguyen vat Ii|u mOt each hpp iy nhdl, ddng thdi kilm tra, gidm sat dnh hinh su dung lao ddng, sii dung quy luong, qudn ly chat chl chi phi gian dip, gdp phdn gidm chi phi san xudt, hg gid thanh san phdm, tang tieh luy cho DN va Nha nude.
Bang he thoDg tai khoan chi tiet phuc vif cho quan tri nSi b9 STT
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Ten tai Idioan Tai Idioan 621
"ChiphiNVL t n r c t i ^ "
Tai khoan 622
" C h i l l i nil an c6ogtiiJctiq}"
Tii khoan 627
"ChipU san xaitchung"
Tai Idioan 154
"Cbi phi sin xuitkinh doanh da dang
Thuoc no AnFo TK 621.1 - I K 621.11: VL chmh -TK 621.12: VL phu -TK 621.13: nhifai lieu TK. 622.1 -TK622.1I:hioDgdii)h -TK 622.12: iuong phu -TK 622.13: cac khoan tridi theo luong TK 627.1 "Phan xucmg san xuit thuoc no AHi"
TK 154.1 -TK 154.11: NVLtrvc ti4>
- I K 154.12: Nhan cong t r v c t i ^ -TK 154.13: ehi lAi sin xuatdiunK
Thuoc no A H l TK 621.2 - I K 62121: VLdmh -TK 621.22: VL phu -TK 621.23: nhi&i Ueu TK 622.2 -IK 62121: bang diiah - TK 622.22: tuong jdiu - TK 622.23: cacWioan tridi theo luong TK 627.2 "Phan xuong sin xuat thuoc no AnFo"
TK 154.2 -TK 154.21: NVLtivc t i ^
-TK 154.22: Nhan cfing tivctiq}
-TK 154.33: chi 1 ^ san xoatdnmg
Thuoc no ZeoLO TK 621.3 - I K 62131: VLdiiih -TK 621.32: VL phil -TK 621.33-nhien li&i TK 622.3 -IK 62231: hiongdmh -TK 622.32: luongph\i -TK 622.33: cac khoan trich theo luong TK 627.3 "Phan xuong sin xuat thuoc no Zeeno TK 1543 -TK 15431: NVLtiuc t i ^
-TK 154.32: Nhan cong tivctiep -TK 154.33: dii phi san xiUt chung
H Tt C H A U i. -THAI BiNH •
