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li ni u ................ Error! Bookmark not defined. Phn I ..................... Error! Bookmark not defined.

l lun chung v hoch ton ti sn c nh ...... Error! Bookmark not defined. ti cc doanh nghip ....... Error! Bookmark not defined. I. Khi qut chung v TSCError! Bookmark not defined. 1. Khi nim v c im ca TSC .. Error! Bookmark not defined. 1.1. Khi nim v TSC ....... Error! Bookmark not defined. 1.2. c im ca TSC ....... Error! Bookmark not defined. 2. Phn loi TSC ..... Error! Bookmark not defined. 2.1. Theo hnh thi biu hin Error! Bookmark not defined. 2.2. Theo quyn s hu ....... Error! Bookmark not defined. 2.3. Theo ngun hnh thnh ... Error! Bookmark not defined. 2.4. Theo cng dng v tnh hnh s dng .. Error! Bookmark not defined. 3. nh gi TSC ...... Error! Bookmark not defined. II. Hch ton bin ng tsc ...... Error! Bookmark not defined. 1. Vai tr v nhim v ca hch ton TSC. .. Error! Bookmark not defined. 2. Ti khon s dng .. Error! Bookmark not defined. 3. Hch ton chi tit TSC ..... Error! Bookmark not defined. 4. Hch ton tnh hnh bin ng TSC ....... Error! Bookmark not defined. 4.1. Hch ton tng TSC hu hnh Error! Bookmark not defined. 4.2. Hch ton gim TSC hu hnh Error! Bookmark not defined. 4.4 Hch ton TSC i thu v cho thu .... Error! Bookmark not defined. 5.3 Hch ton tng gim TSC v hnh ...... Error! Bookmark not defined.

5. Hch ton khu hao TSC ..... Error! Bookmark not defined. 5.1. Bn cht ca khu hao TSC .. Error! Bookmark not defined. 5.2. Cc ph-ng php tnh khu haoError! Bookmark not defined. 5.3. Mt s quy nh v tnh khu hao TSC theo ch hin hnh. ... Error! Bookmark not defined. 5.4 Hch ton khu hao TSC .. Error! Bookmark not defined. 6. Hch ton sa cha TSC ..... Error! Bookmark not defined. Phn II .................... Error! Bookmark not defined. Thc trng t chc cng tc k ton ti sn c nh cng ty c phn du lch v th-ng mi ng nam . Error! Bookmark not defined. I/ c im t chc hot ng kinh doanh v t chc cng tc k ton cng ty c phn du lch v th-ng mi ng nam ........... Error! Bookmark not defined. 1. Khi qut lch s pht trin ca cng ty. Error! Bookmark not defined. 2. C cu t chc qun l ...... Error! Bookmark not defined. 3. c im t chc cng tc k ton Cng ty c phn Du Lch v Th-ng Mi ng Nam . ...... Error! Bookmark not defined. 4. Hnh thc k ton p dng ... Error! Bookmark not defined. II. T chc hch ton chi tit TSC ti Cng ty c phn Du Lch v Th-ng Mi ng Nam . Error! Bookmark not defined. A. c im TSC ca Cng ty c phn Du Lch v Th-ng Mi ng Nam ... Error! Bookmark not defined. 1. Phn loi TSC ..... Error! Bookmark not defined. 2. nh gi TSC ...... Error! Bookmark not defined. 3. Hin trng TSC ca Cng ty c phn Du Lch v Th-ng Mi ng Nam . Error! Bookmark not defined. B. Hch ton chi tit TSC ca cng ty ........ Error! Bookmark not defined.

III. Hch ton tng, gim TSC .... Error! Bookmark not defined. 1. T chc hch ton ban u ca TSC ....... Error! Bookmark not defined. 2. Hch ton TSC Cng ty c phn Du Lch v Th-ng Mi ng Nam . Error! Bookmark not defined. 2.1 K ton tng TSCError! Bookmark not defined. 2.2 K ton gim TSCError! Bookmark not defined. 3. T chc hch ton trn s chi tit tng hp ...................... Error! Bookmark not defined. IV. hch ton khu hao TSC ca cng tyError! Bookmark not defined. v. t chc hch ton sa cha tsc ti cng ty c phn du lch v th-ng mi ng nam . . Error! Bookmark not defined. Phn III ................... Error! Bookmark not defined. Mt s kin ngh nhm hon thin k ton ti sn c nh ti cng ty c phn du lch v th-ng mi ng nam .......................... Error! Bookmark not defined. i. phn tch tnh hnh s dng TSC ca cng ty Error! Bookmark not defined. II. S cn thit phi hon thin cng tc hch ton TSC ti cng ty ......... Error! Bookmark not defined. III. Nhn xt chung tnh hnh ca cng ty. ..... Error! Bookmark not defined. 1. Nhng -u im ni bt trong cng tc k ton ti cng ty ........... Error! Bookmark not defined. 2. Mt s tn ti trong t chc hch ton TSC ti cng ty. .............. Error! Bookmark not defined. IV. Mt s kin ngh nhm gp phn hon thin cng tc k ton TSC Cng ty c phn Du Lch v Th-ng Mi ng Nam ............... Error! Bookmark not defined. Kt lun ................... Error! Bookmark not defined.
I. c im chung v cng ty th-ng mi v du lc Hng Tr...18

1. Qu trnh hnh thnh v pht trin .................................................. 18 2. c im t chc b my ca Cng ty th-ng mi v Du lch Hng Tr ... ..... 19

3. c im t chc b my k ton v hnh thc s k ton ti cng ty th-ng mi v du lch Hng Tr...... ........................... 21 4. Tr-ng phng k hoch - ti chnh . .................................................. 23
II. Thc trng cng tc k ton chi ph v tnh gi thnh sn phm ti cng ty th-ng mi v du lch hng tr...... 26

1 i t-ng tp hp chi ph v tnh gi thnh .................................................. 26 2. Ph-ng php k ton tp hp chi ph sn xut ............................................. 26 3. K ton kim k v nh gi sn phm d dang... ..................................... 37 4. K ton tnh gi thnh sn phm ...... 39
Phn III. Mt s gii php nng cao hiu qu cng tc hch ton chi ph v tnh gi thnh sn phm ti cng ty Th-ng mi v Du lch Hng Tr.............................................. 40 I. nh gi tnh hnh chung ........................... 40 II. Nhng hn ch cn tn ti ......................... 41 III. Mt s gii php nng cao cng tc hch ton c phn v tnh gi thnh ti cng ty th-ng mi v du lch hng tr . 41

Kt lun ch-ng 2

............................................ 44

Thc trng hiu qu s dng tsc ti cng ty cao su sao vng h ni


2.1- Tng quan v Cng ty Cao su Sao Vng.

2.1.1 Qu trnh hnh thnh v pht trin. 2.1.2-B my qun l. 2.1.2.1. C cu t chc.

2.1.2.2. Chc nng ca t chc qun l: 2.1.2.3. Chc nng ca cc t chc sn xut.
2.2. Thc trng hiu qu s dng TSC ti Cng ty.

2.2.1. Tnh hnh ti chnh v kt qu kinh doanh ca Cng ty 2.2.2. Thc trng cng tc qun l s dng v hiu qu s dng TSC ti Cng ty. 2.2.2.1. C cu, bin ng ca TSC ti Cng ty. 2.2.2.2. Ph-ng php tnh khu hao. 2.2.2.3. Tnh hnh qun l s dng TSC ti Cng ty. b/ Tnh hnh qun l s dng, gi gn v sa cha TSC. c/ Tnh hnh khu hao, kim k TSC ca Cng ty. 2.2.2.4. Hiu qu s dng TSC ti Cng ty. 2.2.3. Cc yu t nh h-ng n hiu qu s dng TSC. 2.2.3.1. Cc yu t khch quan. 2.2.1.2. Cc yu t ch quan.
2.3. nh gi chung v hiu qu s dng TSC ti Cng ty Cao su Sao Vng.

2.3.1.Kt qu t -c. 2.3.2.Hn ch. Nguyn nhn ca nhng hn ch:

Ch-ng 3

Gii php nng cao hiu qu s dng TSC ti Cng ty Cao su Sao Vng
3.1.Ph-ng h-ng pht trin sn xut kinh doanh ca Cng ty. 3.2. Gii php nng cao hiu qu s dng TSC ti Cng ty Cao su Sao Vng.

3.2.1.Hon thin quy trnh ra quyt nh mua sm TSC. 3.2.2.Tng c-ng i mi cng ngh, qun l s dng v bo d-ng TSC. 3.2.3.Thanh l, x l cc TSC khng dng n. 3.2.4.Tn dng nng lc ca TSC trong Cng ty. 3.2.5. La chn ngun ti tr di hn hp l. 3.2.6. Hon thin cng tc k ton TSC. 3.2.7. Nng cao trnh cn b nhn vin trong Cng ty. a/ i vi cn b qun l.
3.3. Kin ngh.

3.3.1. Kin ngh vi Tng Cng ty. 3.3.2. Kin ngh vi Nh n-c. Kt lun Li m u Error! Bookmark not defined. Phn I : Nhng vn chung v nguyn vt liu Error! Bookmark not defined. I . S cn thit phi t chc cng tc qun l nguyn vt liu trong cc doanh nghip sn xut ...................... Error! Bookmark not defined.

1. Khi nim c im ca nguyn vt liu trong doanh nghip sn xut . Error! Bookmark not defined. a.Khi nim ......... Error! Bookmark not defined. b. c im ......... Error! Bookmark not defined. 2. Vai tr ca nguyn vt liu v yu cu qun l nguyn vt liu ....... Error! Bookmark not defined. a. Vai tr .......... Error! Bookmark not defined. b. Yu cu II. qun l nguyn vt liuError! Bookmark not defined. Phn loi nguyn vt liu . Error! Bookmark not defined. Phn II: thc trng cng tc qun l nguyn vt liu ti cng ty sn xut kinh doanh u t- v dch v Vit h Error! Bookmark not defined. I . c im chung ca cng ty sn xut kinh doanh u t- v dch v Vit H .. Error! Bookmark not defined. 1. Qu trnh hnh thnh v pht trin ca Cng ty Vit H ............... Error! Bookmark not defined. 2. Nhim v ca cng ty sn xut kinh danh u t- v dch v Vit H ....... Error! Bookmark not defined. 3. 4. c im t chc b my qun l ca Cng ty Vit c im t chc hot ng sn xut kinh doanh H .................... Error! Bookmark not defined. ...................... Error! Bookmark not defined. 5. Kt qu hot ng sn xut kinh doanh ca cng ty sn xut kinh doanh u t- v dch v Vit H trong mt vi nm gn y ... Error! Bookmark not defined. II. Thc trng v tnh hnh qun l nguyn vt liu ti cng ty sn xut kinh doanh u t- v dch v Vit H ..................... Error! Bookmark not defined.

1. T chc b my ca phng k hoch kho vt t...................... Error! Bookmark not defined. 2. Thc trng cng tc qun l nguyn vt liu ti cng ty sn xut kinh doanh u t- v dch v Vit H .................... Error! Bookmark not defined. a.Khi qut v NVL trong cng ty Vit H .. Error! Bookmark not defined. b. Thc trng cng tc qun l nguyn vt liu ti cng ty sn xut kinh doanh u t- v dch v Vit H .................. Error! Bookmark not defined. Phn III: mt s kin ngh nhm hon thin cng tc qun l nvl ti cng ty sn xut kinh doanh u t- v dch v vit h Error! Bookmark not defined. I. S cn thit phi hon thin cng tc qun l NVL ti cng ty sn xut kinh doanh u t- v dch v Vit H ....................... Error! Bookmark not defined. II. nh gi cng tc qun l nguyn vt liu ti Cng ty Vit H ............. Error! Bookmark not defined. 1. u im ............ Error! Bookmark not defined. 2. Tn ti ............ Error! Bookmark not defined. III . Mt s kin ngh nhm hon thin cng tc qun l NVL ................. Error! Bookmark not defined. Kt lun Error! Bookmark not defined. Mc lc
Trang

Phn I: Tng quan chung v c im sn xut kinh doanh ca Cng ty may Thng Long

I/ Qu trnh thnh lp v c im kinh doanh ca cng ty:

3 3 6 6 7 8 9 11 13

1. Qu trnh thnh lp 2. c im kinh doanh 2.1 Ngnh ngh kinh doanh 2.2 Sn phm, hng ho 2.3 Th tr-ng 2.4 Ngun nhn lc 3. Vn, ti sn ca cng ty 4. Kt qu kinh doanh trong mt s nm gn y
II/ c im t chc, qun l sn xut kinh doanh:

15 15

1. Quy trnh cng ngh sn xut sn phm: 2. T chc b my qun l sn xut kinh doanh: 2.1 T chc b my qun l sn xut kinh doanh cp cng ty:
17 16

Phn II : Thc trng hch ton chi ph sn xut v tnh gi thnh sn phm ti Cng ty may Thng Long 20 20 20 22 24 28 30

I/ c im t chc b my k ton:

1. T chc b my k ton: Phng k ton ti v ti Cng ty Ti cc x nghip thnh vin: 2. Ch k ton p dng: 3. Hnh thc s k ton II/ Thc trng hch ton chi ph sn xut v tnh gi thnh sn phm ti cng ty May Thng Long : 1. Hch ton chi phi nguyn vt liu trc tip 2. Hch ton chi ph nhn cng trc tip 3. Hch ton chi ph sn xut chung 4. Hch ton chi ph thu gia cng 5. T chc k ton chi ph sn xut v tnh gi thnh theo cc i t-ng:
Phn III: Mt s bin php nhm hon thin cng tc k ton tp hp chi ph sn xut v tnh gi thnh

30

32 33 34 35

57

sn phm ti cng ty may Thng Long:

I. nh gi thc trng cng tc k ton tp hp chi ph sn xut v tnh gi thnh sn phm Cng ty May Thng Long. 1. Mt thun li trong cng tc k ton tp hp chi ph v tnh gi thnh sn phm ti Cng ty may Thng Long
57 57

2. Mt tn ti cn khc phc II. Mt s bin php nhm hon thin k ton tp hp chi ph sn xut v tnh gi thnh sn phm 1. Nhng yu cu i vi cng tc hon thin k ton tp hp chi ph sn xut v tnh gi thnh sn phm 2. Nhng ph-ng h-ng v gii php nhm hon thin k ton tp hp CPXS v tnh gi thnh sn phm ti Cng ty May Thng Long 2.1 Xy dng h thng ti khon k ton chi tit: 2.2 T chc hch ton tin l-ng ngh php ca cng nhn sn xut 2.3 V hch ton NVL nhn gia cng 2.4 V s dng cc s chi tit chi ph NVLTT, chi ph NCTT, v chi ph SXC.
2.5. V nh gi sn phm d dang

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59

59

60

60

63 65 65

Kt lun

66 71

MC LC

PHN I: GII THIU KHI QUT V DNTN CH BIN NNG HI SN CHNH HNG I. LCH S HNH THNH V PHT TRIN: 1) Lch s hnh thnh 2) Qu trnh hnh thnh v pht trin II. CHC NNG, NHIM V, QUYN HN CA DN 1) Chc nng 2) Nhim v 3) Quyn hn III. T CHC B MY QUN L: 1) S t chc b my qun l 2) Chc nng, nhim v tng phng ban IV. C cu t chc sn xut ca cng ty a. T chc hot ng sn xut ti cng ty (T chc hot ng kinh doanh ti cng

ty) b. Chc nng, nhim v ca cc b phn, phn xng sn xut c. Gii thiu mt s qui trnh sn xut sn phm ch yu
V. T CHC B MY K TON: 1) Hnh thc t chc b my k ton 2) S phng k ton 3) Chc nng v nhim v 4) Hnh thc s k ton ang p dng 5) Phng php k ton hng tn kho 6) Phng php k ton thu GTGT 7) Phng php khu hao ti sn c nh 8) T chc h thng ti khon

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