NGHliNCUU
Mot SO giai phf^) n h ^ hoan thien k€ toan nguyen v^t b?"
tai Cong ty TNHH Thuong mai va Quang cao Thanh Vmh
Phan Ita Jhu USki Truong Dai hpc Kinh l^ NghO An
Lim idt edng tic kO toin nguydn vat liOu glup cho lanh dgo n i m bit duge Unh hinh quin ly, sd dyng nguyOn liOu vit liOu cd hiOu qui, trinh lang phf, dO cd biOn phip didu chinh phd hgp. Tuy nhidn cdng tic hgch toin kO loin nguydn liOu vii liOu tgi Cdng ty TNHH thuong mgi va quing cio Thinh Vinh cdn cd nhiOu hgn chd. Chinh vi viy, trong bii viOl nay tdi xin dua ra eie giii phip nhim hoin thiOn kO toin nguyOn liOu vit lieu lgi Cdng ty TNHH thuong mgi vi quing eio Thinh Yinh.
1. Die diem linh hinh chung cua Cong ty TNHH thuong mai va quang cao Thanh Vinh
1.1 Qui trinh hinh thinh v i phit biOn Cdng ty TNHH thuong mgi vi quing cio Thinh Vinhli cdng ty cd diy du tu eich phip nhin, ly ehu bong kinh doanh va hgch toin kinh tO dpc lip, cd tii khoin tgi ngan hing vi cd eon diu ridng.
- Tdn edng ty: Cdng ty TNHH thucmg mgi vi quang e i o Thinh Vinh.
- Log! hinh doanh nghiOp: Cdng ty TNHH - Chinh Uiuc Uiinh igp tir Uiing 08 nam 2004 - Giiy chung nhin dang ky kinh doanh sd:
2900602360 do so kO hogeh va diu tu tinh NghO An eip ngiy 01/8/2004.
- Try sd eiia cdng ty: So 19, dudng Ha Huy Tip, phudng Hi Huy Tip, Thinh phd Vinh, tinh NghO An.
1.2. NhiOm vy s i n xuit kinh doanh a. Nginh nghO kinh doanh:
Sin xuil, lip rip cac biOn hiOu quang cio, biOn bing quing cao nhu dp Alu, in t)gl HiFi chit lugng cao, in decal, in Fomet, min hinh led ful color cae logi
b. NhiOm vy sin xuit kinh doanh:
- T6 chiie hogl ddng s i n xuil kinh doanh vi dteh vy theo dung nginh nghO da dang ky nhim myc dich huy ddng vi sir dyng cac ngudn vdn cd hiOu qua; b i o loin vi phit triOn vdn, diu tu md rdng sin xuit kinh doanh \ i mdl sd linh vye khic nham ning cao hiOu qua sin xuil kinh doanh ciia doanh nghiep. tgo viOc lam dn djnh eho ngudi lao ddng.
- Thye hiOn diy du cbO dd hgch toin; chip hanh diy du chinh sieh cua Ding vi Nha nude.
- Ty ehu bong hogl dgng kinh le, khai thac, Um
hieu Ihi trudng, md rdng thi budng, md rOng quy md sin xuit kinh doanh.
- Thyc hiOn phin phdi ttiinh q u i lao ddng mdt cich cdng bang, cham lo cii thiOn ddi sd'ng vit ehit cting nhu tinh thin cho c i n bd cdng nhin vidn.
- Hang nam cdng ty ehu trgng d i u tu mua s i m bang thiOt bj, eac loai miy mdc dO d i p ung eho s i n xuil theo phuong phip hien dai
1.3 Tmh hinh chung vO cdng t i c kO t o i n - Hinh thuc so kO toin m i dcm vj i p dung: hinh thuc chiing tu ghi sd
- Phuong phip bach toan hing tdn kho: Cdng ty hgch toin theo phuong phap ke khai thudng xuyOn.
- Phuong phip kO toin ehi Uet hing tdn kho: Cdng ty su dyng hinh thuc ghi thO song song.
- Phuong thuc tinh san pham dd dang: Cdnc ty su dyng phuong phap nguyen lieu v^t lieu true tiOp n h / r l o T ^ " " r t ""'' ^'^ '^^"^^ Cdng ty ihyc hidn phuong phap unh gia Uianh theo phuong p h i p giin
- Phucmg phip tinh gia thuc te Yn^t I,K tu,sin phim hang hda.C6ng ty sd d ' f . ^ ^ ° ™ \ ^ ^ * binh quin gia quyen ca ky. ' ^ ^ ^ " ^ 8 p h i p - Phucmg thuc ban hangiConc tv Wr^ tu ^. . tgi edng ly vk giao ddn nen" khich h l ^ ' ! f ' 1 ' ^ " ^ ^ "
giao edng trinh. ^ " ^ ^^^ ^^u, b i n - Phuong phip tinh UiuO GTGT nhai n^ r- Uiye hien Unh Uiue Uieo phuong phip ^ g J ' J ' C ^ " ^ ^
- Ki kO loin eua don vj: Ky kO toin cii;, ^J^' Uieo thing. ^"^ «^fm vl Unh
- ChO do ke toin doanh nghiOD- An ri,, ^ sd 133/2016/Tr-BTCngiy 26/8/2016 c d a T ^ ^ ^ " 8 tu Tii ehinh. ^ ^^^«^g Bg
22
2. Phan tich, danh gia ve cong tac ki loan nguyen lieu V9t lieu cua Cong ty TNHH thuong mai va quang can Thanh Vinh
2.1.Nh$Un xdt chung vO cdng t i c kO toan tai Cdng
\y TNHH thuong mai v^ quang c i o Thinh Vinh a. Uu diOm
* VO edng tie quin Iy
- BO miy kO toin eua edng ly duge sip xOp va phin cdng rd ring, ey IhO theo timg ming giup cho n h i quin ]f cd UiO dO ding n i m bat duge cac hoal dgng di^n ra tir dd dua ra duge phuong phap, kO hogch diing din ning cao hiOu q u i quin \f cdng tic kO loan tgi edng ty.
- Quy trinh, thu tyc vO kO toin duge kiOm ba v i giim sit chit chd, diy dii hd so chthig tu Uieo quy djnh.
- Sd sich chiing tu kO toin duge sip xOp gpn ging, rd ring, khi kOt thue ky kO toan thi duge luu va bao quin cin thin trinh ducg viOc thit thoit, m i l mit sd sach ehimg td.
- Cdng tie kO loin tgi cdng ty duge Iheo ddi ehit che timg nghiOp vy phil sinh thyc tO, q u i trinh theo ddi ciia kO toin ludn theo mdt trinh ty luin chuyOn chdng ttr ciing nhu viee su dung s6 sich, vao sd liOu d^y du vi chinh xie giiip eho viOc dd'i ehiOu dO ding, lhu§n Igi, tgo sy lidn kOt giua eac phin hanh kO toin
* VO cdng lie kO toin
VO eo bin bd miy kO loan eiia edng ty va cdng tie td chiic hgch toin da dap ung duge nhu ciu hgch toin eua don vy ma nha nude ban hanh, phii hgp vdi diOu kiOn Uiyc tO lgi ehi nhanh cdng ty, Uiue hidn diy dii cic nghia vy ddi vdi nha nude.
- Ddi ngti kO toin tai ehi nhanh edng ty diy nang lye, trinh dd v i trach nhidm duge td chire, phan cdng edng viOc phii hgp vdi chuyen mdn eiia m&i ngudi. Do do phdng kO toin ludn hoan thanh tdt cdng viOc duge giao, eung cip thdng tin ke toin mdt each Ihudng xuydn, diy du, ehinh x i e giiip ban lanh dao danh gii duge kdt qui sin xuat kinh doanh mdt cieh nhanh ehdng.
- Cdng ly TNHH thuong mai va quang cio Thanh Vinh da dua phin mem ke toan Cyber Soft vao su dyng giup cho khdi lugng cdng viOc thu thap, xu Iy, cung eip Uidng tin nhanh nhay va chinh xae. Ngoai ra cdng ty da bang bi eho mdi nhan vien ke toan mdt miy tinh cimg diy dii eae dyng cy can Uiiet khae, cac miy Unh niy dOu duge eai dat mpt chuong binh phan mOm Uid'ng nhit duge no'i mgng vdi nhay tgo thuan lgi Idn trong cdng tic hgch toan.
- Toin bd ban lanh dgo va nhan vien, edng nhan cdng ly ludn nd lyc phin dau vuon lOn dO hoan thanh nhiOm vy va myc UOu d i dO ra. Ngoai ra cac thanh vien ludn cd md'i quan hO tdt, hd trg nhau trong cong viOc eung nhu trong cudc sdng
- Cdng ty ludn chip hinh, tuan thu diy du chO dd tai ehinh vi nghia vy dd'i vdi nhi nude., cdng tic quin Iy phin cdng rd rang b i e h nhiOm eua timg bd phin tao diOu kiOn eho GD theo ddi vi quin Iy...
b. Nhugc diOm
* VO cdng tic quin ly
- Do quy md cdng ty ngiy eing ting, thj tiirdng ngiy cang md rdng nhung sd lugng nhin vidn kO toin cdn it (4 ngudi), mdt nhin vidn kO toin cd thO phii kidm
nhin nhiOu phin hinh kO toin cimg mdl liic.
- Cdng ty chua cd phin mOm nd'i mgng gida phdng kO toin v i cic phan xudng ndn viOc kiOm ba hing hda, vOl tu edn ggp nhiOu khd khan.
2.2 Nhin xOt chung vO cdng tic kO t o i n Nguydn lidu vit lidu tai Cdng ty TNHH thuong mgi v i q u i n g c i o Thinh Vmh
a. Uu diem
*V0 edng tie quin 1^-
- Cdng ty da xiy dyng duge mdl hO Uidng kho hing vdi bang bj diy dii eie phuong UOn bio quin NVL tdt, bd tri sip xOp NVL Uong kho mdt cich khoa hpe hgp IJ-.
- Cdng ty chu trpng cdng tic Um kiOm ngudn hing va nhi cung cip cd chit lugng tdt vi gii e i hgp ly
- COng ty tip tmng xiy dyng hO thdng djnh muc Ueu hao nguyOn vit UOu. DiOu niy trinh su dyng lang phi va lam mit mil nguydn vit liOu.
*V0 cdng tic kO toin
- Phin inh diy dii, k|p thdi vi chinh xie vO Unh hinh hien ed eua cdng ty, ciing nhu sy biOn ddng eiia NVL. Nhin chung, edng ty da xiy dyng vi thyc hlOn kO hoach Uiu mua NVL kip Ihdi, do viy khdng xiy ra Unh bgr^ phai ngimg viOc do IhiOu NVL.
- VO viee hgeh toan tdng hgp nguydn v^t liOu, cdng ty Uiuc hien Uieo phuong phap kd khai Uiudng xuydn.
Voi phuong phap niy NVL eiia cdng ly duge quin If mgt each ehat che va cdng ly eung nim bat duge tinh hinh nhap-xual-tdn NVL mgt each Ihudng xuydn hgp Iy.
- Gia NVL xuil kho tgi c6ng ty hiOn nay dang linh theo phucmg phip binh quan c i ky du Ud, nd cd uu diOm la gia eiia NVL xuat kho duge Unh cgp nhit vdi nhting Uiay ddi mdi nhit ciia gii NVL nhip Idio.
b. Nhuge diem
* Ve cdng tic quan ly
Khi nguydn lieu vgl lidu vO nhip kho da duge kiem nghiOm nhung do nguyen lidu vit liOu cdn nguydn dai, nguyen kien nen khdng thO kiOm tra chi UOt. Vi viy khi dua vao san xuat giy ra Unh [rang edng nhin phin xudng phat hidn thidu trong qui binh sin xuit, diOu nay gay anh hudng khdng nhd de'n qui Uinh sin xuit.
* Ve edng tac ke loin
Trong cdng tic kO toin d Cdng ty TNHH Uiuong mgi va quang cao Thanh Vinh su dung phuong phap ghi UiO
„ . _ , . , . H . . a . . ,TH....,.O.U. 2 3
NGHI^CUu
song song, f^uong phap nay glii chep don giin, dO kiOm tra. ddi chiOu nhung viOe ghi chep gitia thii kho va phong kO loan Igi trung Igp vO ehi Ueu sd lugng.
-Tu>' cip nhit, phan anh cac nghiOp vy phat sinh nhanh chdng nhung vide quan hi' long hgp so liOu cdn gip nhiOu \'udng mic.
- ViOe tdng hgp sd liOu bao cao khdng kjp Uwi neu sy phin eOng cdng tac eiia can bp ke toin khdng hgp ly, eho ndn mdi mdl nhan vien ke toan eiia edng ty e i n thye biOn dung ehiic nang ctia minh de lue ein lip b i o eio thi se ttiuin igi hon.
- Cudi ttiing hang di dudng dang cdn di dudr^, d cdng ty khdng hgeh loin vko tki khoin 151 dO ttieo ddi m i chd dOn khi hing ve mdi lam thii tye nhip kho va ghi s6 ki loan, diOu niy chua dung vdi chO dd kO toin hiOn hinh.
- VO phuong phip hgeh loan chi tiet NVL i p dyng tgi edr^ ty li phuong phip ghi thO song song cd nhiOu uu diOm tuy nhien cung cd nhugc ^Om la gitia kO toin nguyen vgt UOu va thu kho ghi chep triing igp ve chi ueu sd lugng vi cdng \iee thudng bj ddn vao c u ^ Ibing vi nd chi thieh hgp va\ nhiing doanh nghiOp cd (t logi NVL.
3. Mot $0 giai phap nh^m hoan thien ke toan npuyen tl^u vat lieu tai Cong ty TNHH thuong mai va quang cao Thanh vinh
Ti> nhtrng nhugc diOm vO cdng tae kO toin noi ehung vi cdng lie td chiic ke toin nguven vat lieu ndi rieng, tdi \in dua ra mgt sd y kiOn dO xuit nham gdp phin hoin thiOn vk sua ddi edng tae kO loan vgi iiOu d Cdng t> TNHH thuong mgi va quing cio Thanh Vinh
- 'i' kiOn thu nhit: ViOe quin ly v§t lu hiOn nay la luong ddi ehgi che vi d i m bio nguyen lie nhgp - xuat NVL. Tuy nhidn qua thye lO d cic ddi, tdi nhin Ihiy quin ly cdn mdt vai thiOu sol, ga\ lang phi vat tu. nhit li c i e logi vit tu mua duge chu> en thing tdi c i e phan xudng: Bgt Hiflex, hgi nhya nguyen sinh... dO thugn UOn cho viOc .xuit su dyng. Chd dO vOt UOu thudng xu\en cbuyOn ddi; \iec giao nhgn eie logi vgt tu nay thudng khdng duge can, dong, do, dOm k\" ludng nen din de'n Uiit thoai mgt iugng \at lu tuong ddi kin. Vi
\ g\. d phin xudng sin .xuit e i n ehuin bj di\' dii nha kho dOehuavilUOu. ehuin bj ehd de vat tudO b i o vO, thuin UOn eho qua trinh thi cong; \a> dyng edng trinh vi \iOc dong, dOm cOng phii tiOn hanh chat ehe tion.
Trong edng lae thu mua vgt liOu, eac ddi ndn k\' hqp ddng mua tgi chan edng trinh, giim bdl lugng cdng viOc cua e i n bd Iim cdng lie UOp liOu. tu> nhidn ve gia c i cd thO khdng thdng nhai. c i n phii duge tham khio k>'. cd' ging khai thie e i e ngudn eung eip ed gii hgp N. chit lugng, khdi lugng dim tiio va ehgn c i e n h i cung c i p ed kha nar^ ddi dio, cung eip vai tu eho c i c ddi thi cdng; d i m bao eho \iec Uii edng xiy dyng cdng binh khdng bj gian dogn do IhiOu vgt tu. Bdn
2 4 K o n -^ CHAU A - TMJki BiHM OUONQ (TMAHO fi . ZOZQ
cgnh dd, phdng kO toin cdng ty ndn tang *^"^.^LJ ^O ntra ednc tae kiOm ira oiAm cAt rrti lima cdng '"" _ ._
, cudng hon ntra edng tae kTOm ba, giim sit'Idi limg cdng ^ ^ ViOc dy toin Ihi edng; lap kO hogch mua sim- OM N\L; kiOm ba sd sieh, kiOm ba c i c bao c^o kd tea NVL, binh trudng hgp v^t tu nhip Wio Ii' ^^^^
ehdng lir gde.
- V kiOn Uiu hai: Bi cdng t i e kO loan dgi hiO" ^^^
cao hon ttii ban giam dd'c e i n d i u hr lip <^^^ P^^"
mOm ke toin miy dya b i n phin mOm miy H'"^ "^""^
dOu U> phin xudng len phdng kO toin dd viOc kif i" ""^
ttiuin lgi ban. Cd ttiO hjyOn dung ttidm mdt sd nhiri vidn kO toin ed binh d0 tdt dO cdng tic kd loin tgi edng ty hogt ddng td't v i hiOu q u i hon. Dao tgo, bdi dudng nang eao kiOn Uiuc hon cho ddi ngfl nhin viOn tgo diOu kiOn phil triOn cho edng ty.
-Y kiOn ttid ba: Cudi ttiing bang dl dudng dang cdn di dudng, d edng ty khdng hgch toin vao lai khoin 151 de theo doi m i chd dOn khi hing vO mdi tam Ihd tye nh$p kho vi ghi so kO toin vi vay edng ty ndn md them TK 151 dO hgch toin hing dang di dudng.
-Y kien thu tu: Khi vit tu ve nhip ^o ban kiOm nghiem vit lu nOn kiOm ba ehgt che hon quy cich m i u ma vit tu.
- Y kien thu nam: Thj trudng ngay cang cgnh tranh gay gat ddi hdi ehit lugng sin p h i m ngiy cing phii duge ning cao do dd edng ty e i n xem xOt lai c i e kO hogch, chiOn luge ddi mdi sin xuit dO ning eao ehit lugng san phim hon nua.
4. Ket iuan
Cdng tie ke toin ndi chung, kO loan phan hinh nguydn vgt UOu ndi rieng cd vi bi quan trpng bong cdng tac ke loin d don vj sin xuit. Ddng ttidi nguyOn vgt liOu li yOu td dau vao ciia qua trinh san xuit nOn vice kO loan nguyen vat lieu Unh toin chinh xae, diy du se dO dang bong viOe tap hgp chi phi de Unh gii Uiinh san phim^ Ben cgnh nhung uu diem ludn tdn L " n S ^ h ^ i , ' ? " ' ^' '^'' ""^^ ^ ^ ' '^ hoin thiOn hon nua phin hanh ke toan nguyen lieu vat lieu eung nhu cong tae ke toan loan doanh nghiOp tai Cdng ty TNHH thuong mgi va quang cao Thanh Vmh./.
Tai lieu tham iihao
Tnrdng Dgi hpe Kinh tO Nghe An ?nif; r--.. . • ^ ke toin tii chinh 1, Luu hanh ndi b^'. ' ^^"^ ^"^
Tii lieu vO Cdng ty TNHH Uiuonq mai v^ • Thanh Vmh, Luu hinh npi bp. ^"^"8 c i o
