Bài báo cáo thực tập kế toán cty gang thép thái nguyên

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  • 1. more information and additional documents connect with me here: http://facebook.com/ngphutien/ 1 Li ni u K ton l cng c phc v qun l kinh t. S ra i ca n gn lin vi s ra i v pht trin ca nn sn xut x hi. Nn sn xut cng pht trin k ton cng tr nn quan trng v tr thnh cng c khng th thiu c. qun l c hiu qu v tt nht trong hot ng sn xut kinh doanh, doanh nghip ng thi s dng hng lot cc cng c qun l khc nhau trong k ton l cng c qun l hiu qu nht. Trong nn kinh t th trng cc n v sn xut kinh doanh u phi hch ton kinh t, phi t ly thu b chi v c li. tn ti v pht trin trong nn kinh t th trng c cnh tranh ganh gt, mt vn t ra cho cc doanh nghip sn xut l phi quan tm n tt c cc khu cc mt qun l trong qu trnh sn xut t khi b vn ra cho n khi thu hi n vn v sao cho chi ph b ra l t nht li thu v c li nhun cao nht. C nh vy n v mi c kh nng b p c nhng chi ph b ra v thc hin ngha v i vi nh nc, ci thin i sng cho ngi lao ng v thc hin ti sn xut m rng. t c mc tiu sn xut kinh doanh c li to c s pht trin doanh nghip. Bn cnh cc bin php ci tin qun l sn xut thc hin cng tc marketing tip th bn hng, sn phm huy ng ti a cc nhun lc ca doanh nghip. ci tin cng ngh sn xut mi tng nng sut lao ng, tit kim nguyn vt liu, ci tin cng tc k ton thc hin tt vai tr ca k ton trong vic gip cc nh qun l doanh nghip ra k hoch sn xut ng n.Hch ton k ton l mt trong nhng khu quan trng trong h thng qun l, n c s dng nh mt cng c c hiu qu nht phn nh khch quan v gim c qu trnh sn xut kinh doanh ca doanh nghip. i vi nh nc k ton l cng c quan trng tnh ton xy dng kim tra vic chp hnh ngn sch nh nc iu hnh nn kinh t quc dn. Em xin chn thnh cm n !

2. more information and additional documents connect with me here: http://facebook.com/ngphutien/ 2 Phn I Gii thiu mt s vn chung v cng ty Gang Thp thi nguyn I.1. S lc mt s nt v qu trnh hnh thnh v pht trin ca cng ty . Cng ty Gang Thp Thi Nguyn. Vi chc nng l n v ph tr c phn cp v c t cch php nhn, c con du ring, c ti khon ring ti Ngn hng cng thng Lu X Thi Nguyn, hot ng theo giy php kinh doanh s 10661 ca trng ti kinh t Thi Nguyn cp ngy 20/03/1993. - Tn gi :Cng ty st Thp Thi Nguyn - C quan ch qun :B cng nghip - a ch :Phng Cam Gi- thnh ph Thi Nguyn- tnh Thi Nguyn - in thoi :(0280) 832126- (0280) 832198 - FAX :(0280) 833632 - Website : htt:// www.cokhigangthep.com.vn - E-Mai : cokhigt@yaoo.com M s thu: 460010055-1 - S ti khon 710A06001 Vi ch trng u tin pht trin cng nghip nng. Ngay t nhng nm u tin ca k hoch 5 nm ln th nht 1961 - 1965 khu lin hip Gang Thp - Thi Nguyn c hnh thnh vi mc tiu sn xut Gang thp cho nn cng nghip nc nh. Cng ty Gang thp Thi nguyn c thnh lp ngy 20 thng 12 nm 1961 theo quyt nh s 361-CNG ca b cng nghip nng.Vi chc nng l n v xn xut ph tr cc ph tng, b kin v thp thi phc v cc n v thnh vin trong cng ty. Cng ty l n v ph thuc cha hch ton c lp, thanh ton ni b theo u nhim chi. Nhim v chnh ca cng ty l ch to ph 3. more information and additional documents connect with me here: http://facebook.com/ngphutien/ 3 tng thay th, sa cha my mc cho cc xng m trong cng ty v ch to ph tng, ph kin tiu hao cho sn xut luyn kim ca ton Cng ty. Ngay t khi thnh lp cng ty c trang b 1 l in luyn thp 1,5T/m 2 l ng c gang 700 mm, hn 50 my gia cng vi nhiu chng loi v c trang b thm 1 l in 1,5T/m vo nm 1982. Cng ty c lc lng lao ng kh di do, vi 770 CBCNV trong c 80 k s v c nhn kinh t, bc th cng nhn k thut l 4,5/7. Nm 1990 do yu cu nng cao sn lng thp ca Cng ty, cng ty c Cng ty trang b thm 1 l in luyn thp 12T/m. Trong nn kinh t th trng hin nay Cng ty lun coi trng nng cao cht lng sn phm m bo ch Tn cho ngi tiu dng vi phng chm Tit kim chi ph gim gi thnh nng cao cht lng sn phm l mc tiu sng cn ca Cng ty. Chnh v vy nm 2002 Cng ty thc hin 5S v nhn c chng ch ISO 9001-2000 ca trung tm Qun l cht lng QUACERT. H thng sn xut ca cng ty gm 7 phn xng c kt cu nh sau: Sn xut chnh: - Phn xng 1: Phn xng gia cng - Phn xng 2: Phn xng c thp - Phn xng 3: Phn xng c gang v l in 12T/m - Phn xng 4: Phn xng C in - Phn xng 5: Phn xng rn dp Sn xut ph tr: - Phn xng 6: Phn xng ch bin v vn chuyn ph thp - Phn xng Mc Mu: Phn xng gia cng khun mu g Cng ngh ca cc phn xng trong cng ty c t chc sn xut theo chuyn mn ho cng ngh vi rt nhiu sn phm a dng ph hp vi cng ty sa cha. Mt s sn phm ca phn xng ny l khi phm ca phn xng 4. more information and additional documents connect with me here: http://facebook.com/ngphutien/ 4 kia, to ra mt dy chuyn khp kn t cng on to phi n cng on gia cng, nhit luyn lp rp c thnh phm xut xng. Nm 2004 cng ty sn xut t gi tr sn xut 148 277 triu ng, doanh thu t 185 419 triu ng. Hon thnh vt mc k hoch sn lng cc mt hng Cng ty giao trc thi hn quy nh . *Mt s ch tiu ch yu thc hin c nhng nm qua n v tnh : VN Stt Ch tiu Nm 2003 Nm 2004 So snh 2004/2003(%) I Gi tr tng SL 118 527 466 000 148 277 706 000 125,100 II Tng doanh thu 153 585 807 347 185 419 814 248 120,727 1 Bn ngoi 20 781 708 421 44 675 320 942 214,980 2 Ni b 132 804 098 926 140 744 493 306 105,978 III Tng chi ph 156 853 498 786 259 926 238 921 165,712 IV Tng qu lng 13 246 377 194 18 127 846 266 136,851 V Tng thu nhp 16 046 915 479 21 369 787 711 133,170 VI TLBQ ng/ng/thng 1 516 298 1 985 090 130,936 VII Np ngn sch NN 648 890 335 1 121 269 281 172,790 VIII Vn c nh 906 897 612 825 080 189 90,978 IX Vn lu ng 3 111 875 091 4 255 657 000 136,755 X Li nhun -2 489 603 467 -2 829 244 305 113,642 XI N phi thu 3 986 659 279 1 505 835 065 37,771 Qua kt qa trn ta nhn thy: t c thnh tch trn l mt s c gng ln ca lnh o v tp th cn b cng nhn vin cng ty. S tng trng v mi mt iu chng t rng Cng ty sn xut c hiu qu doanh thu nm sau cao hn nm trc tng 120,727%, i sng ca ngi lao ng ci thin, vic t chc sp xp khoa hc hp l dy chuyn sn xut b tr mt hng thch hp, khu sn xut gn vi tiu th thch ng tt vi c ch th trng. 5. more information and additional documents connect with me here: http://facebook.com/ngphutien/ 5 I.2. Chc nng v nhim v ca cng ty Nhim v chnh ca Cng ty Gang Thp l ch to ph tng thay th, sa cha my mc, thit b cho cc n v, Xng m trong Cng ty. ng thi ch to ph tng ph kin tiu hao cho sn xut luyn kim ca ton Cng ty vi cc sn phm ch yu nh: c gang, c thp, rn dp, gia cng v ch to lp rp cc thit b my mc ng b. Hng nm Cng ty cn cung cp cho Cng ty 25 000 tn n 300 000 tn thp thi. Ngoi ra Cng ty cn sn xut thp cn trn, gc vi nhiu chng loi theo yu cu ca khch hng. Ch to cc thit b ng b cho cng trnh xy dng c bn m Cng ty c vn u t. Cung cp cho th trng 4000 - 5000 tn thp cc loi t tiu chun ISO 90002. 6. more information and additional documents connect with me here: http://facebook.com/ngphutien/ 6 Phn II Tnh hnh chung v cng tc k ton ca cng ty gang thp II.1.c cu T chc b my k ton-thng k ca cng ty. Phng k ton thng k c nhim v : Hch ton qun l ti sn v tin vn ca cng ty, m bo v ti chnh v vn cho sn xut kinh doanh. Thc hin chc nng gim st v chu trch nhim v cng tc qun l ti chnh trc gim c v c quan qun l cp trn. Phng k ton thng k hin nay c 12 ngi, c phn cng theo yu cu qun l cng ty cng nh ca phng. Cng ty trang b cho 5 my vi tnh phc v cho qu trnh qun l v hch ton ca cng ty. + Trng phng k ton - thng k : L ngi ph trch chung, c nhim v n c kim tra, gim st vic thc hin cc cng vic k ton, tnh hnh thc hin nhim v sn xut kinh doanh ca cng ty, ti sn tin vn ca cng ty, gip Gim c iu hnh sn xut c hiu qu. + K ton tng hp ( Ph phng k ton - thng k): C nhim v tng hp ht s liu c phn nh t cc nghip v ca cc k ton chi tit, ln bng cn i ti khon, s tng hp, cc bo co ti chnh lin quan khc. + Thng k tng hp : Theo di ghi chp s liu phn nh tnh hnh sn xut, lao ng, tiu hao vt t, sn phm, tnh hnh s dng thit b my mc ca cc phn xng, lp bo co thng k. + K ton gi thnh : Tp hp, phn nh y mi chi ph pht sinh trong qu trnh sn xut, phn b chi ph, tnh ton gi thnh sn phm lao v hon thnh, lp bo co chi ph sn xut. + K ton sa cha ln - Xy dng c bn, ti sn c nh : Theo di cc hng mc cng trnh sa cha ln, xy dng c bn ca cng ty. Thanh ton, 7. more information and additional documents connect with me here: http://facebook.com/ngphutien/ 7 quyt ton cc hng mc . Theo di vic bin ng ti sn c nh, tnh ton vic trch khu hao vo gi thnh sn phm. + K ton thnh phm v tiu th : Theo di tnh hnh nhp, xut, tn kho thnh phm, tnh ton kt qu hot ng sn xut kinh doanh ca cng ty ( bao gm c nhim v k ton thanh ton Cng n phi thu.) + K ton tin lng v cc khon trch theo lng : Tnh ton lng c quan v cc khon trch bo him, tng hp lng ton cng ty lp bng phn b tin lng cho cc n v. + K ton vt liu : Theo di v lp bo co nhp, xut, tn kho vt t ton cng ty, lp bng phn b vt liu ( kim lun c k ton cng n Cng n phi tr) + K ton vn bng tin : Theo di thu chi ti chnh, cng n phi thu, phi tr trong v ngoi cng ty, lp bo co thu chi, nht k bng k lin quan. + Th qu : C nhim v thu, chi tin, qun l kt bc ca cng ty. S b my qun l phng k ton - thng k Th qu K ton trng Ph phng k ton K ton tng hp Thng k tng hp K ton SCTX- TSC K ton lng - BHXH K ton NVL KT gi thnh KT TP-TT SCL XDCB Cc nhn vin thng k PX 8. more information and additional documents connect with me here: http://facebook.com/ngphutien/ 8 II.2. Hnh thc t chc cng tc k ton v cng tc hch ton ca cng ty. Cng vi s i mi su sc ca h thng qun l kinh t, h thng k ton Vit Nam c nhng i mi gp phn tch cc vo s nghip i mi kinh t nc nh. T c im sn xut, quy m sn xut, trnh qun l, p ng yu cu qun l. Cng ty p dng hnh thc k ton Nht k chng t . Loi hnh t chc cng tc k ton theo kiu tp trung, ton b cng tc hch ton k ton c thc hin ti phng K ton. Thc hin ghi chp cc nghip v kinh t theo trnh t thi gian kt hp vi h thng ho theo ni dung kinh t, kt hp gia hch ton tng hp v hch ton chi tit. Mt s nghip v c bn trong cng tc hch ton k ton ti cng ty Gang thp p dng phng php k khai thng xuyn. Cng ty s dng 10 nht k chng t, t nht k chng t s 1 n nht k chng t s 10 v s dng 10 bng k gm : Bng k s 1, 2, 3, 4, 5, 6, 8, 9, 10, 11. + Nin k ton : T 01/01n 30/12 + K hch ton : Theo thng + Np thu GTGT theo phng php khu tr. Cng ty thc hin ch ghi chp ban u t cc ca sn xut v cc phn xng. Vi nm gn y, Cng ty Gang thp u t mt phn mm k ton: Brav @ accounting 4.1 Nn cc k ton vin ch cn lc cc chng t cho ph hp. Sau nhp cc d liu vo my. n cui thng, lp bt ton kt chuyn v in bo co theo yu cu ca Cng ty. 9. more information