HOAN THIEN TO CHlfC KE TOAN TAI CAC DOANH NGHIEP DlT0C
• N G U Y I N TH! HOAN
T 6 M TAT:
Xud'l phdt tff thffc td' t l chffc kd' toan tai cdc cong ly dffdc chffa phdt huy he'l vai trd phuc vu eho quan ly san xual - kinh doanh cua doanh nghidp, vdn cdn rd't nhieu bat cap nhff vln edn hidn tffdng vi pham nguydn tde bat kidm nhidm, chrfng tff drfdc lap chffa dam bao tinh kip thdi, vide ghi sd dffde hach toan sai tai khoan. Do do, viec nghidn cffu d l tdi "Cdng tac to chffc ke toan trong cac doanh nghidp dffdc" dang la mdt ddi hdi ed'p thid't, cd y nghia cd ve ly luan vd thffe td'.
Trf khoa: Td chffc kd' lodn, doanh nghidp dffdc, chi phi, qudn ly.
I. Dat van dd
Ngdnh Dffdc pbam la mdt nganh san xud't kinh doanh dac ihu trong nIn kinh te" qud'c dan vdi nhffng san pbam phuc vu chii yd'u cbo vide chffa benh va nang cao sffc khde ciia ddng dao quan chung nhan ddn. Trong xu hffdng hpi nhap va md effa hien nay, cac doanh nghiep sdn xud't drfdc pham cd ra'l nhieu cd hdi de dau trf md rpng quy md sdn xud't kinh doanh. Tuy nhidn, nganh Drfdc pham cung gap khdng it nhffng khd khan, nhd'l la trong vide giam ehi phf san xua't, ha gia thanh san pham. D I khac phuc khd khdn, bdn canh viec khdng ngffng hodn thien cong tac td chffc san xuat, dau trf thdm trang thie't bi edng nghd, mua quyen sang che' thi vide tdng cffdng cdng tdc quan ly la ydu cau that sff bffc xuc vd can thid't hien nay trong nganh Dffdc pham ma dac biet la td ehrfe kd'toan.
Dieu nay ddi bdi cdng ty phai ndng cap, hoan thidn he Ihd'ng td chrfc ke' loan nham dap ffng vide xff ly mgt khd'i Iffdng ldn cdc nghidp vu kinh le' phat sinh nham cung ca'p thdng tin mgt each kip thdi, dap ffng nhu cau thffc tien.
II. Nhffng vd'n d l tdn dgng cua cdng tac td chrfc ke'toan tai cac doanh nghiep drfdc
1. To chdc bg mdy ki'todn
Thd nhdl, kd' todn tdng hdp tai cdc doanh
nghidp dffdc thffdng dam nhidm qud nhieu cdng vide. Vide kidm nhiem qua nhieu cd the anh hffdng ldi cha't Iffdng cdng lac kd' todn, nhieu khi gap khd khan trong viec phai lap va cung ca'p cac BCTC cho kip tid'n dp md Ban Gidm dd'c dl ra.
Thd hai, bau he'l ddi ngu kd' todn vidn cdn tre ndn lam viec khd dde lap, nang ddng, sang lao nhiet tinh trong cdng vide nhffng nhieu liie edn chrfa ca'n than, gay sai sdt.
Thd ba, do todn bp cdng vide ciia ke loan vien deu dffdc xff ly trdn phan mem ndn mdt sd' kd' todn vien yeu v l cdng nghd thdng tin thrfdng xu' ly chdm, do dd anh hrfdng ldi cac kd'toan d cac phan hanh khdc.
Thd tu, bp mdy ke' todn eua cdc cdng ty dffdc dffdc xdy dffng chu ye'u tap trung vao cdng tac thu nhdn, xff ly va cung cd'p thdng lin cua ke' loan tai chinh cho vide tdng hdp ma chffa cd bd phan rieng phuc vu cho yeu eau quan tri eung nhff phdn tich boat ddng kinh doanh. Vi vay, trong bd may thffdng chffa cd bd phan ke todn quan iri.
2. Tdchdc hf tho'ng chdng td ki'todn vd ludn chuyen chdng td ke'toan
Doanh nghiep dffdc da nhan thrfc dffdc tim quan trgng cua viec td chffc van dung he thd'ng chffng tff ke' loan, song mgt phan do trinh do ke
462 So 2-Thang 2/2019
KETOAN-KIEM TOAN
todn ban cbd' dan dd'n vide to chffc he thd'ng chffng trf ke' todn khdng diy du, kip thdi, dp chinh xdc chrfa cao. Tai cac doanh nghidp nay van cdn ed trffdng hdp sai hoac cd' tinh Idm sai, lam khd'ng chffng trf ngay trf dau nham trd'n thue gid tri gia tdng, thud' thu nhdp doanh nghiep,.. hoac thu ldi cho ca nhan. Vi du nhrf lap hda ddn khd'ng, ghi tang, giam ve sd' lrfdng, ddn gid nham thu ldi ich ca nhdn, trd'n thud' thu nhdp doanh nghidp, thue gia ni gia tdng; cdc lien trdn hda ddn kbac nhau.,.
Qud trtnh kilm tra, kilm soat chffng trf cdn chrfa chdt che, cu thi la viec giam dd'c, kd' toan trrfdng ky trffdc vao cdc chffng tff trdng...
Ngodi ra, do phim mem MISA chffa chu trpng phdt triin phan he tinh gid thanh vd phdn he tien Irfdng cd tinh tffdng thich cao ndn vide lap bang cham cdng, bang Iffdng bay bang tfnh gid tbanh thi ke todn vidn phai ldm thu cdng bang excel. Ben canh dd, hidn nay cd the in hda ddn trffc tid'p qua phan mem MISA ne'u cdng ty dffdc dang ky vdi cd quan thue. Tuy nhidn, hidn nay kd' todn phai vid't hda ddn rli sau mdi nhdp sd' lieu. Viec nay lam cho cong tdc ke todn ban hang chdm bdn rat nhieu.
3. Tdchdc vgn dung hi thdng tdi khoan Vide td ehffe van dung he thd'ng tai khoan ke' toan cua doanh nghiep cdn cd mdt so' tdn tai nhff sau:
Thd nhdt: Vide sff dung tai khoan chffa thffc sff thdng nhd't, edn nhim lan giffa nguyen vdt lieu chinh vd nguyen vat lieu phu (TK 6211 vd TK 6211).
Thii hai: Doanb nghidp dffdc thffdng khdng md cdc tai khoan ca'p ba cho TK 627, 6A\M'^- Day la nhffng chi phi quan trgng cin tdeh ridng ra de phuc vu cho cong tac ke' loan qudn tri.
4. Td chdc hf thdng ki'todn vd liia chgn hinh thitc ki'todn cua cong ty
Hlu hd't, d doanh nghidp dffdc van tdn lai hai he thd'ng sd, mdtbd thd'ng phuc vu cho ndi bg va mdt cdn lai d l phuc vu bdo cao cac cd quan quan ly nha nffdc. He thdng so sdch ke' loan pbue vu ngi bd thffdng phan anh trung thffc mpi boat dpng kinh doanh cua doanh nghidp nham bao cdo cho cac nha quan ly cdng ty. He thd'ng so phuc vu cho bao cdo vdi cac cd quan nbd nffdc drfdc md theo quy dinh tai Thdng trf sd 200/20I4/TT-BTC ngdy 22/12/2014 cua Bd Tdi chinh chii ye'u la d l bao eao vdi cd quan qudn ly Thue.
5. Td chdc trang bi phUdng tiin thdng tin phuc vu cho cong tdc ki'todn vd td chdc he thdng thong tin ki'todn
Doanh nghidp ehi trang bi he thd'ng may vi tfnh nd'i mang trong ndi bg pham vi phdng kd' loan ndn se gay khd khan cho cac kd' todn vidn trong viec trao ddi thdng tin lien quan dd'n edng tdc ke' toan vdi cac phdng ban, bd pha n khac cd lidn quan.
Doanh nghidp hlu he'l sff dung phan MISA hd trd cho cdng tac kd'toan, chat Irfdng edng tdc kd' loan khi ndy phu thudc rd't nhieu vdo trinh dp va kinh nghiem ciia cdc nhdn vidn ke' toan, de xay ra sai sdt, triing lap trong qud irinh xff ly, nhap dff lieu...
6. To chdc hf thdng bdo cdo vd lap vd phdn tich cdc bdo cdo tdi chinh
Hien nay, doanb nghiep dffdc dd chu trpng de'n edng tdc lap bdo cdo kd' todn, chat Iffdng BCTC dffdc cai thidn. Tuy nhien viec lap bdo cdo kd'todn lai cdng ty vdn tdn tai mdt sd' vd'n d l sau:
Thii nhd't, BCTC thffdng khdng ddng nha't kbi gffi cho cac cd quan ddn vi khdc nbau. Sd' lieu trdn BCTC cua doanh nghidp khi gffi cho cd quan thue khdc vdi so lieu trdn BCTC kbi gffi ngdn hang d l vay vd'n.
Thd hai, vide nop BCTC nam thdng thffdng chi nop cho cd quan quan ly Tbue cdn ed quan thd'ng ke', cd quan ddng ky kinb doanh thi doanh nghiep drfdc thrfdng khong gffi BCTC cbo cac cd quan ndy.
Thiiba, hien nay cdc bao cdo ke'toan lap hdp ndp len Ban giam ddc chii ye'u dffdc lay trf phan mem ke'toan, sau khi dd can dd'i vd sodt xet, dd'i chie'u sd'lidu khdp dung. Tuy nhidn, dd'i vdi hlu bd't cac loai bao cdo quan tri nham bao cao ban gidm dd'c chu yd'u drfdc lam thu cdng, lam ban excell sau khi can erf vdo bdo cdo tdng kd't eua doanh nghiep, dieu nay cd nhrfdc diem dd bi nhIm ldn sd'lidu,
Thii tu. vide phan tich bdo cao lai chfnh khdng do bat erf ai dam nhiem. Cud'i nam, khi tien hanb ddnh gia long ke'l thi mdi phan tich theo sd trfdng dd'i va tuydt dd'i mgt so' chi lieu nhff doanh thu, ldi nhuan, chi phf ciia nam nay so vdi nam irffdc lang giam nhff thd' ndo. Chffa di vao phdn tfch sau cac chi lieu tai chinh d l tim ra nguyen nhdn tang giam, Thffe ra, viec phan ticb bao cdo tai chinh la vide rd't quan trpng, vi nd dffa ra dffdc nhffng cdn sd' giup
So 2-Thang 2/2019 463
nhd quan tri ddnh gia, phan tich linh hinh dd dffa ra chie'n iffdc trong thdi gian tdi.
7. Tdchdc cong tdc kiem tra ki'todn Doanh nghiep dffdc chffa quan tdm nhieu dd'n cdng tac kilm ti-a ke' loan, chffa tid'n hanh thanh lap bg phan kilm tra kd' todn ddc lap. Ke' todn trffdng la ngffdi chiu trdch nhidm kiem tra cdng tac ke' loan cd doanh nghiep. Tuy nhien, ke' todn trffdng ehi kilm tra khi sd Ueu cac phan hanb kbi khdng khdp vdi nhau, chff chrfa tie'n hdnh kiem tra dot xua't. Dieu nay lam giam tinb trdch nhidm cua ke' lodn vidn. Hdn nffa, khi cd sff cd' xay ra thi phdng kd' todn mat rd't nhieu thdi gian de ra soat.
Ban giam doc chi kilm tra ddnh gid cdng tac kd' toan ndi chung, chffa di sau kilm tra tffng phin hdnh kd' todn cu the.
m . Giai phap hoan thIdn cdng tac to chrfc ke toan tai cac doanh nghiep drfgTc
1. Hodn thiin tdchdc bg mdy ki'todn Trong cde doanh nghidp, cdng tac ke todn dat drfdc hieu qua hay khdng phu thudc rat nhieu vao cdng tac id chffc bp may kd' todn. Bdi bp may kd' todn lidn quan tdi ydu to eon ngrfdi, md yd'u id'con ngrfdi la yd'u td quan trpng nha^t quyet dinh de'n hieu qua cua cdng tac ke todn. Vi vay, vide khdng ngffng eai tid'n chat Iffdng cua bd may ke loan la va'n d l dffdc hlu he't cac doanh nghidp quan tam.
Hien tai, hlu hd't eae doanh nghidp drfde dang dp dung hinh thrfc to chffc bg may ke lodn tbeo tap trung, loan bd cdng tdc ke'toan tff tid'p nhdn, xff ly, ludn chuyen chffng Iff den ghi so kd loan, lap bao cdo kd' loan theo quy dinh deu tap trung thffc hien tai phdng ke' todn. Hinh thffc nay da cho thd'y nhffng ffu diem rd net eua nd, nhung van cin phai srfa ddi vdi dac diem cua doanh nghidp d hien tai cung nhff xu hffdng phdt tridn trong thdi gian tdi.
To ehrfe bd mdy kd' todn ndn hoan thidn iheo hffdng sau:
- Xay dffng bd may ke loan phu bdp vdi cd cd'u quan ly cua doanh nghiep
- Tang cffdng, nang cao trinh dd chuydn mdn nghiep vu ciia dpi ngu kd' todn.
2. Hodn thiin tdchdc cong tdc ke'toan 2.2. Hodn thien hi thdng chdng tdke todn + Hoan thidn v l quy dinh lap chrfng tff:
Khi lap chffng tff can chu y kiem tra cac thdng tin trong hdp ding kinh te' vdi khach hang xem cd khdp vl so' Iffdng, ddn gid trrfdc khi lap hda ddn.
ban che td'i da mffc sai sdt. Kd loan vien drfdc giao nhidm vu kiem tra xud't hda ddn GTGT cho khdch hang cin cd tinh can than, cd nang Iffc chuyen mdn va hieu bie'l v l vide lap hda ddn GTGT, bao ddm tinh trung thffc, diy du.
Dd'i vdi cdc chffng iff nhrf: Phid'u xua't kho, phie'u nhap kho, phieu thu, phil^u ehi... eung cin dffdc lap va ghi day dii, chinh xde, cde thdng tin cin thid't cd thi dnh hrfdng de'n d'nh hdp ly, hdp Id cua chffng tff.
+ Hoan thidn kiem tra chffng trf:
Doanh nghidp dffdc nen thffdng xuydn kilm tra tfnh hdp Iy, hdp Id eua chrfng tff d l kip thdi phdt bidn vd diiu chinh cac hidn tffdng gian lan c6 y gdy sai sdt trong khau lap chffng trf, tff ghi chip ngi dung cho de'n khdu lap chrfng tff. Ngoai ra cin lang cffdng kilm soat tbanh loan lam ffng. Trong dd quy dinh rd vl chrfng tff tam ffng va thdi gian hoan ffng. Tranh trinh trang hoan ffng qua dai, chie'm dung vdn cdng ty.
-I- Hoan thidn v l quy trinh luan chuyen chffng tff:
Can dam bao kip thdi trong khdu luan chuyin va xff ly chffng trf. Khi chffng tff dffde ehuydn din kd' todn cin phdi xff ly ngay de dam bao eho mgi boat dgng khdc dien ra binh thffdng, khdng bi dinh tre. Khi cd cac nghidp vu kinh te' phat sinh xay ra d edc bg phan... chffng tff kd' todn can phai dffdc chuyin Idn phdng ke loan kip thdi. Hdn nffa, mpt sd' chffng trf nhrf phie'u thu, phie'u nhap kho... chffa qua ky nhan xet duyet cua kd' todn trffdng da drfdc trinh Idn giam dd'c d l ky.
2.3. Hodn thiin hi thong tdi khodn ki'todn Vide hodn thien he thd'ng tai khoan ke toan vffa phai dam bao nguyen tae ciia che'dd ke'toan vffa phai phan anh day du cae nghiep vu kinh td'phat sinh trong doanh nghiep, cung ca'p diy du, kip thdi thdng tin cho nha quan ly trong vide dieu hanh, qudn 1^; doanh nghiep. Dong thdi cung cd'p cdc thdng tin cho nhd quan ly trong vide dieu hdnh, quan ly doanh nghidp, cung cap cdc thdng tin kip thdi, chinh xde cho cdc cd quan qudn ly nha nrfdc va cho cdc nha diu tff.
Thd nhdt, cin bo sung them mgt sd tai khoan cd'p 2 vd ed'p 3 cho nhrfng tdi khoan 627, 641, 642 thj;o each phdn loai chi phi d l phuc vu tdt hdn cho ke todn quan tri.
Vl du: TK 627 cap 3 nhff sau:
464 So 2-Thang 2/2019
KETOAN-KIEM TOAN
TK6271: Chi phf nhdn vidn nha may TK 62711: Chi phi tien Irfdng, BHXH, BHYT, KPCD, BHTN nha mdy
TK 62712: Chi phi dntrrfa TK 62713: Chi phf khdc TK 6272; Chi phi vat lieu TK 62721: Chi phf vatlidu
TK 62722: Chi phi van chuyin vdt lidu san xua'l TK 6274: Chi phi khd'u hao TSCD TK 6277: Chi phf dich vu mua ngoai TK 62771: Chi phi dien san xua't TK 62772: Chi phf sffa chrfa nhd, duy tri may mdc thiet bi
TK 6278: Chi phi bang tien khdc
Tdi khoan chi phi ban hdng TK 641 chi tie't thdm tai khodn ca'p 2 nhrf:
TK6411:Chi phi nhdn vien TK 6412: Chi phi vat lidu, bao bi TK 6413: Chi phi dung cu, do diing TK 6413: Chi phi khd'u hao TSCD TK 6415: Chi phi dich vu mua ngodi TK 6418: Chi phf bang tien khac
Tai khoan chi pbi quan ly doanh nghidp TK 642 chi tid't thdm tdi khoan cd'p 2 nhrf:
TK 6421: Chi phf nhdn vidn quan ly TK 6422: Chi phf vdt lieu quan ly TK 6423: Cbi phi dl dung van phdng TK 6424: Chi phf kha'u hao TSCD TK 6425: Thue', phf va Id phi TK 6426: Chi phi dff phdng TK 6427; Chi phi dich vu mua ngoai TK 6428: Chi pM kbac
Vide md them cac tai khoan chi tid't, giiip cbo cdng tdc quan Iy cua doanh nghidp td't hdn, dd dang theo ddi vd xdc dinh khodn muc chi phi nao khdng cin thid't tff do cd bien phdp cat giam cac chi phi khdng cin thid't, nang cao hieu qua boat ddng kinh doanh.
Thd hai, khdng cin md chi tie't cho cac tdi khodn ma phin mem dd co quan ly theo danh muc.
Vi du nhff TK 152 dd cd danh muc vdt tff, hdng hda. Sff dung tai khoan phdn anh dung ban cha't cdc giao dich phat sinh, cdp nhdt theo Thdng tff so' 200/2014/TT-BTC ngdy 22/12/2014 cua Bd Tai chfnh.
2.4. Hodn thien he thdng sd ke'toan Doanh nghidp dffdc hlu hd'l dang sff dung hinh thffc ghi sd Id hinb thrfc ke loan ti-dn may vi tinh
tbeo nhat ky chung. Hinh thffe nay ed rfff diem rd rang, dd hieu, dd dp dung. Bd't erf khi nao can kd' toan cd the in ludn cde sd cin thiet. Tuy nhidn nhrfdc diem cua pham mem MISA la chrfa cd tinh trfdng thfch cao hay ndi rd hdn la van dung Hnh boat cho tffng doanh nghiep khac nhau ndn vdn cd mgt sd' mdu sd ke' toan van phdi lam thu edng nhrf bang chd'm cdng, bang thanh todn tiln Iffdng, bang tinh gid thdnh. Do dd, nen hodn thidn Iai he thdng so ke' loan theo hffdng sau: O phin hanh tien Iffdng trdn MISA ddi hdi phai lap bang cha'm cdng de tinh Iffdng ndn chia ldm 2 bd phdn; Bd phdn san xua'l chd'm cong, cdn bg phan vdn phdng hffdng Iffdng cddinh. Do dd, de tidn cho viec nhdp lieu thi ndn quy ra cdng hffdng Irfdng eho bd phan van phdng, tffc la lay tdng Iffdng co dinh chia cho ngay edng. Hdn nffa, hidn nay pban mem MISA 2015 da ho trd cac doanh nghidp tinh gia thanh theo gian ddn, be sd, ty Id, phdn bffdc... vd doanh nghidp hoan todn cd the sff dung dffdc md khdng cin lap theo phffdng phap thii cdng. Do dd, nen cap nhat ban MISA 2015 thay cho ban 2012. Ngoai ra, phan mem cung cho phep doanh nghidp dang ki va lap bda ddn ngay trdn phan mem. Doanh nghidp cung ndn cdp nhat tinh nang nay de giam bdt khdi Irfdng cdng viec.
2.5. Quan tdm vd cung cdketodn qudn tri Doanh nghiep cin phai tich crfc phdt triin ke' todn quan tri theo nhffng hrfdng sau;
Thd nhdt, can xdy drfng dpi ngu ke loan quan tri chuydn biel nham drfa ra nhffng bao cdo quan tri sdl thffc vdi tinh hinh kinh doanh cua edng ty, phdn tich va tff van cho ban giam dd'c dffa ra chinh sdch, ehid'n Iffdc phat tren mdi phuc vu yeu clu kinh doanh ngay cang canh tranh khd'c liet.
Thd hai, xdy dffng ndn hd thd'ng cde bdo cao quan tri cu tbi vdi tffng chi tieu dffa trdn nhu clu eua ban gidm dd'c vd tfnh cap thid't eua cdc thdng tin dd. Vi du nhrf;
- Bdo cao doanh thu ban hang theo trfng dai ly.
- Bdo cao san xuat thang, quy, nam.
- Bang tinh gid thdnh theo sd dff dam phf.
- Bdo eao dilm hda vdn cho tffng san pham.
- Tdng hdp doanh thu theo trfng khaeh hdng thdn thid't.
- Bdo eao ehi phi theo tffng bd phdn - Dff todn sdn xuat
- Dff todn tieu thu •
So2-Thang2/2019 4 6 5
TAI LIEU THAM KHAO:
1. Bg Tdi chinh (2008). 26 chudn muc kifodn Viet Nam, NXB Tdi chinh. Hd Npi.
2. Bd Tdi chinh (2006), Quyet dinh sd 15/2006/QD-BTCngdy 23/03/2006 vi viic ban hdnh Che'dd ke'toan doanh nghiip, NXB Tdi chinh, Hd Ndi.
3. Bp Tdi chinh (2014), Hudng ddn chi'dp ke'toan doanh nghiep ban hdnh theo Thdng tU sd 200/2014/TT-BTC ngdy 22/12/2014 cua Bg trUdng Bd tdi chinh, NXB Tdi chinh, Hd Ndi.
4. Phi Thi Ldm (2015), Hodn thien td chtic ki'todn tgi Cdng ty TNHH Hdi Au, Ludn vdn thgc si, Trudng Dgi hoc Kinh ti' qudc ddn.
Ngay nhan bai: 16/1/2019
Ngay phan bidn danh gia va srfa chffa: 26/1/2019 Ngay chdi'p nhan ddng bai: 6/2/2019
Thong tin tdc gid:
ThS. N G U Y I N T H I HOAN
Khoa Kd' toan - Trrfdng Dai hoc Kinh te' Ky thuat Cong nghiep
COMPLETING THE ORGANIZATION OF ACCOUNTING AT PHARMACEUTICAL ENTERPRISES
• MA. NGUYEN THI HOAN
Faculty of Accounting - University of Economic a n d Technical industries
ABSTRACT:
It shows diat the organization of accounting at pharmaceutical enterprises has not making the most of its role in managing business of these enterprises. In addition, there are still many shortcomings related to the business of pharmaceutical enterprises, such as documets that are not recorded on time and recording economic activities on wrong accounts. As a result, the organization of accounting at pharmaceutical enterprises is an urgent and meaningful requirement for both theoretical and practical aspects.
Keywords: The organization of accounting, pharmaceutical enterprises, costs, management,
466 So 2 - T h d n g 2/2019
