bocothctptnghp-100104221237-phpapp02

8/8/2019 bocothctptnghp-100104221237-phpapp02

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MC LC

MC LC ...........................................................................................................1

LI M U .....................................................................................................4

DANH MC VIT TT ....................................................................................5

DANH MC BNG BIU ................................................................................7

PHN I: GII THIU CHUNG V CNG TY C PHN MAY HNG

YN .......................................................................................................................8

1.1. Qu trnh hnh thnh v pht trin ca cng ty c phn may Hng Yn . .8

1.1.1. Tn, quy m v a ch ca Cng ty C phn May Hng Yn ...........8

1.1.2. Qu trnh hnh thnh v pht trin .......................................................9

1.2. Chc nng, nhim v chnh, quyn hn ...................................................11

1.2.1. Chc nng nhim v .........................................................................11

1.2.2. Ngnh ngh kinh doanh: ...................................................................12

1.3. c im v sn xut ...............................................................................12

1.3.1 C cu t chc sn xut .....................................................................12

1.3.2. Nng lc sn xut v c cu sn phm .............................................13

1.3.3. c im quy trnh cng ngh sn xut sn phm ............................131.4. c im c cu t chc ca doanh nghip ............................................15

1.4.1. C cu t chc ca doanh nghip .....................................................15

1.4.2. C cu t chc qun l ......................................................................16

1.5. c im v ngun nhn lc ca cng ty ................................................20

1.5.1 Quy m lao ng: ...............................................................................20

1.5.2. Cng tc t chc o to ngun nhn lc .........................................20

1.5.3. Cng tc chm lo i sng cho cng nhn ........................................21


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1.6. c im v th trng tiu th ............................................................... 21

1.7. Tnh hnh hot ng kinh doanh ..............................................................22

PHN II: GII THIU V B MY K TON CNG TY C PHN MAY

HNG YN ........................................................................................................23

2.1. Gii thiu chung v chun mc k ton v cc chnh sch k ton p

dng ti cng ty c phn may Hng Yn ............................................................23

2.2. T chc b my k ton ti cng ty C phn may Hng Yn ..................24

2.3. c im t chc b s k ton ............................................................... 29

2.4. c im v chng t k ton c s dng ...........................................31

2.5. c im v s dng ti khon k ton ...................................................32

PHN III: NH GI KHI QUT HOT NG QUN L V CNG

TC K TON NGUYN VT LIU, CNG C DNG C TI CNG TY

C PHN MAY HNG YN ...........................................................................33

4.1. Nhng thun li v kh khn chung ........................................................33

4.1.1. Thun li ...........................................................................................33

4.1.2. Kh khn ...........................................................................................34

4.2. nh gi khi qut v cng tc qun tr ..................................................35

4.2.1. V c cu b my qun l .................................................................35

4.2.2. V pht trin th trng .....................................................................35

4.3. nh gi v b my K ton ....................................................................36

4.3.1. V c cu t chc b my K ton ...................................................36

4.3.2. V hnh thc s .................................................................................37

4.3.3. V phn cng lao ng k ton.........................................................38

4.3.4 V trang thit b ..................................................................................384.4. nh gi v cng tc k ton NVL, CCDC ............................................. 39


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4.4.1. u im .............................................................................................39

4.4.2. Nhc im .......................................................................................43

PHN V: NH HNG TI TT NGHIP ..........................................46

5.1. L do chon ti ......................................................................................46

5.2. Vn cn gii quyt ...............................................................................46

5.3. Phng hng gii quyt .........................................................................47KT LUN .......................................................................................................48

DANH MC TI LIU THAM KHO ..........................................................49

PH LC ..........................................................................................................50


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LI M U

Qua thi gian thc tp ti Cng ty c phn May Hng Yn, em nhn thy

Cng ty c phn May Hng Yn l mt trong nhng doanh nghip may ln trn

a bn tnh Hng Yn v l mt cng ty c phn lm n c hiu qu. Cc sn

phm ca cng ty ngy cng a dng v cht lng, c gi tr xut khu ln,

hng nm em li cho cng ty doanh thu cng nh li nhun cao.

Trong thi gian thc tp, em xin chn thnh cm n s gip tm hiu

ca ch Nguyn Vn Trung - Trng phng K ton, anh Nguyn c Hi -

Ph phng K ton, ch Nguyn Th Xun cng tp th cn b nhn vin phng

K ton cng ty c phn May Hng Yn gip em trong qu trnh tm hiu,

thu thp thng tin v cng ty v nhng nghip v k ton p dng.

Tuy nhin, do y l ln u tin tip xc vi vic tm hiu v cng vic

thc t v hn ch v nhn thc nn khng th trnh khi nhng thiu st trong

qu trnh tm hiu, trnh by v nh gi v Cng ty c phn May Hng Yn nn

rt mong c s ng gp ca cc thy c gio v cc bn!

Em xin chn thnh cm n!

Sinh vin: Phm nh Ton


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DANH MC VIT TT

- HC : i hi ng c ng

- HQT : Hi ng qun tr

- TK : Ti khon

- CCDC : Cng c dng c

- NVL : Nguyn vt liu- BHXH : Bo him x hi

- GTGT : Gi tr gia tng

- XNK : Xut nhp khu

- XN : X nghip


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DANH MC BNG BIU

- Hnh 1.1. : S khi qut

- Hnh 1.2. : Quy trnh sn xut sn phm

- Hnh 1.3. : S c cu t chc cng ty

- Hnh 2.1. : S b my k ton cng ty c phn may Hng Yn

- Hnh 2.2. : Hnh thc b s k ton Nht k - Chng t


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PHN I: GII THIU CHUNG V CNG TY C PHN MAYHNG YN

1.1. Qu trnh hnh thnh v pht trin ca cng ty c phn may Hng

Yn

1.1.1. Tn, quy m v a ch ca Cng ty C phn May Hng Yn

- Tn cng ty: Cng ty C phn May Hng Yn

- Tn ting Anh: Hungyen Garment Joint Stock Company

- Tn vit tt: HUGACO

- Biu tng ca Cng ty:

- Vn iu l: 31.000.000.000 ng (Ba mi mt t ng chn).

+ Trong vn thuc s hu Nh nc l 12,4 t ng chim 40%

+ Vn thuc cc c ng khc l 18,6 t ng chim 60%

- Tr s chnh: S 83, Trng Trc, P. Minh Khai, TP. Hng Yn, tnh

Hng Yn

- in thoi: (84-321) / 862239 / 862214/862314/515372/250059

- Fax: (84-321) 862500- Email: [email protected] / [email protected]

- Website: www.hugaco.com.vn

- Giy php thnh lp: Quyt nh s 94/BCN B trng B Cng nghip

v vic chuyn doanh nghip Nh nc Cng ty May Hng Yn trc thuc

Tng Cng ty dt may Vit Nam thnh Cng ty C phn may Hng Yn


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- Giy CNKKD S: 0503000084 do S K hoch v u t tnh Hng

Yn cp ngy 04 thng 06 nm 2005

1.1.2. Qu trnh hnh thnh v pht trin

- Cng ty CP may Hng Yn c thnh lp t 19/05/1966 tin thn l X

nghip may Xut khu Hi Hng trc thuc TOCONTAP - B ngoi thng

- Thng 08/1978 c i thnh X nghip may Hng Yn trc thuc Lin

hip x nghip may - B Cng nghip nh

- Thng 04/1994 c i tn thnh Cng ty may Hng Yn theo quyt nh

s: 440/Q-TCLC ca B cng nghip nh; Trc thuc Tng cng ty Dt May

Vit Nam

- Thng 12/2004 Cng ty may Hng Yn c chuyn i doanh nghip Nh nc thnh Cng ty C phn may Hng Yn theo quyt nh s:

94/204/Q-BCN ca B Cng nghip

- T nm 2005 Cng ty hot ng theo m hnh cng ty c phn.

Trong qu trnh pht trin cng ty, cng vi s c gng ca tp th cn b

cng nhn v nh qun l, cng ty t c mt s nhng gii thng v

chng nhn quan trng nh:

- H thng qun l cht lng ISO 9001:2000

- H thng qun l mi trng (EMS) ISO 14000.

- Chng nhn hng Vit Nam cht lng cao nm 2004.

- Cp bc gii thng cht lng Vit Nam nm 1999, nm 2000

- Huy Chng Vng v chng nhn hng Vit Nam cht lng cao ph

hp tiu chun cho sn phm o Jacket nm 2004.


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- Ti hi ch Export Vit Nam v Made in Vit Nam nm 2005, cng ty

c trao tng Cp Sen vng v Siu cp thng hiu mnh v pht trin bn

vng

- Duy tr v p dng h thng trch nhim x hi SA 8000

- Nm 2008 c nhn cp vng Hi nhp Kinh t Quc t

- Cc hun chng, bng khen ca Chnh ph, huy chng vng v cc gii

thng:

+ Nm 2000 c n nhn Hun Chng lao ng Hng nht.

+ Nm 2005 cng ty vinh d c Nh nc tng Hun chng c lp

hng Ba

+ Nm 2008 n nhn Hun chng lao ng hng Nh

+ Nm 1999 v nm 2002 c nhn c thi ua xut sc ca B cng

nghip

+ Nm 2002 c nhn c thi ua ca Tnh Hng Yn v to vic lm

trong Tnh.

+ Nm 2001, 2003, 2008 c nhn c thi ua xut sc ca Chnh ph.

+ Nm 2003 c nhn bng khen ca Th tng Chnh ph v thnh tch

tng trng kim nghch xut khu.

+ Nm 2003 c nhn c thi ua ca Tnh Hng Yn l doanh nghip

xut sc trong cc doanh nghip Nh nc trn a bn Tnh.

+ Lin tc t nm 1999-2008 c Tnh u Hng Yn cng nhn l ng

b trong sch vng mnh.


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1.2. Chc nng, nhim v chnh, quyn hn

1.2.1. Chc nng nhim v

Cng ty c phn may Hng Yn l mt doanh nghip c t cch php nhn

hot ng sn xut kinh doanh theo chc nng nhim v ca mnh v c php

lut bo v. Cng ty c chc nng v nhim v sau:

- Xy dng, t chc v thc hin cc mc tiu k hoch do Nh nc ra,

sn xut kinh doanh theo ng ngnh ngh ng k, ng mc ch thnh lp

doanh nghip

- Tun th chnh sch, ch php lut ca Nh nc v qun l qu trnh

thc hin sn xut v tun th nhng quy nh trong cc hp ng kinh doanh

vi cc bn hng trong v ngoi nc

- Qun l v s dng vn theo ng quy nh v m bo c li

- Thc hin vic nghin cu pht trin nhm nng cao nng sut lao ng

cng nh thu nhp ca ngi lao ng, nng cao sc cnh tranh ca cng ty trn

th trng trong v ngoi nc

- Chu s kim tra v thanh tra ca cc c quan Nh nc, t chc c thm

quyn theo quy nh ca Php lut

- Thc hin nhng quy nh ca Nh nc v bo v quyn li ca ngi

lao ng, v sinh v an ton lao ng, bo v mi trng sinh thi, m bo pht

trin bn vng, thc hin ng nhng tiu chun k thut m cng ty p dng

cng nh nhng quy nh c lin quan ti hot ng ca cng ty.

tng tnh ch ng trong hot ng kinh doanh, cng ty c quyn hn

sau:


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- c ch ng m phn, k kt v thc hin nhng hp ng sn xut

kinh doanh. Tng Gim c cng ty l ngi i din cho cng ty v quyn li,

ngha v sn xut kinh doanh ca cng ty theo quy nh ca php lut hin hnh

- Tham gia cc hot ng nhm m rng hot ng sn xut kinh nh

qung co, trin lm sn phm, m cc i l bn hng

- Hot ng theo ch hch ton kinh t c lp, t ch v ti chnh, c t

cch php nhn, c con du, ti khon ring ti ngn hng ....

1.2.2. Ngnh ngh kinh doanh:

- Sn xut sn phm dt may cc loi

- Xut nhp khu trc tip cc ngnh ngh kinh doanh ca cng ty

- Dch v o to ct v may cng nghip ngn hn

- Xy dng nh cho thu

- Dch v git, in, thu v sn xut bao b

- Dch v vn ti

- Kinh doanh nguyn, ph liu hng may mc.

1.3. c im v sn xut

1.3.1 C cu t chc sn xut

Cng ty c phn may Hng Yn hin nay hot ng 4 x nghip may (bao

gm may II, may III, may IV, may V), x nghip ct v x nghip hon thin

Cc x nghip hot ng lin tc v t k qu cao. Vi khu hiu: Gim c

xanh, ginh c , b c vng, trn mi my thuc chuyn may ca cng

nhn, khng thy c s xut hin ca c vng, ch yu l mu . iu ny

chng t cng nhn lun t ch tiu nng sut trong k. Trong nm 2008, ton


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b cc x nghip c nhng thnh tch vt tri trong qu trnh sn xut kinh

doanh. Trong :

+ XN may V v trc k hoch 25 ngy: vt 10,4% k hoch

+ XN may II v trc k hoch 23,5 ngy: vt 8,6% k hoch

+ XN may III v trc k hoch 20 ngy: vt 7,5% k hoch

+ XN may IV v trc k hoch 16 ngy: vt 6,4% k hoch+ XN may I v trc k hoch 9 ngy: vt 4,1% k hoch

1.3.2. Nng lc sn xut v c cu sn phm

- Sn phm chnh: Jacket, qun u, o tm, T-shirt, polo-shirt, s mi, o

ng phc, o thun, hng th thao trt tuyt v hng khng thm nc.

- Nng lc sn xut: Sn phm ca Cng ty c phn may Hng Yn trc

khi sut xng u c kim tra k 100%, vic kim tra cht lng trn

chuyn may theo tiu chun AQL 2.5. Nng sut ca cc sn phm trong thng:

+ B Veston n: 40.000 b/thng

+ Jacket: 200.000 sp/thng

+ Qun 225.000 sp/thng

+ o s mi, hang dt kim: 250.000 sp/thng

+ o tm: 100.000 sp/thng

+ Hng p Sim: 50.000 sp/thng

1.3.3. c im quy trnh cng ngh sn xut sn phm

Cng ty c quy trnh cng ngh sn xut lin tc, bao gm nhiu giai on

cng ngh cu thnh vi hai hnh thc sn xut kinh doanh ch yu l gia cng

theo n t hng v hnh thc mua nguyn liu t sn xut bn.


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- Trong trng hp gia cng th quy trnh cng ngh thc hin theo hai

bc:

Bc 1: Nhn ti liu k thut v sn phm mu do khch hng gi n,

phng k thut s nghin cu ti liu v may th sn phm mu sau khch

hng kim tra, nhn xt gp .

Hnh 1.1:S khi qut

Bc 2: Sau khi c khch hng chp nhn v cc yu t ca sn

phm mu mi a xung cc x nghip thnh vin sn xut sn phm theo

mu hng. n t hng c khch hng duyt theo k hoch v hp ng

c c k kt. Qu trnh sn xut c khp kn trong tng x nghip.

Kho nguyn vt liu

T ct

T may

L hi sn phm

KCS kim tra

ng gi, ng hm

Xut sn phm

K thut ra s ct

K thut hng dn

Kho ph liu

Ti liu k

thut v sn

phm mu

khch hng

gi n

B phn k

thut

nghin cu

v ra giy

mu

B phn ct

v may sn

phm mu

Gi sn

phm mu

cho khch

hng kim

tra v duyt


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Hnh 1.2: Quy trnh sn xut sn phm

- Trong trng hp mua nguyn vt liu v sn xut sn phm bn th

cng ty s t to mu hoc to mu trn c s cc n v t hng ca khch

hng. Phng k thut s ra s mu v gi xung cho cc b phn ct, may.

Sn phm trong trng hp ny ch yu l tiu th ni a vi quy trnh cng

ngh sn xut nh trng hp gia cng.

1.4. c im c cu t chc ca doanh nghip

1.4.1. C cu t chc ca doanh nghip

Cng ty C phn may Hng Yn c t chc v hot ng theo Lut

doanh nghip cc Lut khc c lin quan v iu l Cng ty c i hi c

ng nht tr thng qua.

C cu t chc ca Cng ty hin ti gm: Cc phng ban v cc x nghip

trc thuc.

Cc Phng ban: Gm phng T chc - Hnh chnh, phng Kinh doanh,

phng K ton - Ti chnh, phng K thut Cng ngh u t, phng K hoch

vt t, phng Xut nhp khu, vn phng Cng ty, phng KCS

Cc x nghip : C 04 XN may, 01 XN ct v 01 XN hon thin

a ch: S 83, Trng Trc, P. Minh Khai, TP. Hng Yn, tnh Hng Yn.

in thoi: (84-321) 862214/862239.


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Cc Cng ty lin doanh:

- Cng ty CP May Hng Vit

- Cng ty CP Tin Hng

- Cng ty May Ph Hin

- Cng ty TNHH Thnh Hng

- Cng ty CP Bo Hng

H thng cc ca hng bn l ti Hng Yn :

- Ca hng kinh doanh ti S: 83, Trng Trc, P. Minh Khai, TP. Hng

Yn

- Ca hng kinh doanh ti S: 10, Phm Ng Lo, P. Quang Trung, TP.

Hng Yn.

H thng bn i l:

- Chi nhnh kinh doanh hng thi trang : 25 B Triu-Hon Kim -H Ni.

226 L Lai-Ng Quyn-Hi Phng

- Cc ca hng i l ti cc thnh ph: Hi Phng, Thi Nguyn,, tnh:

Thi Bnh, Hi Dng, H Ty...

1.4.2. C cu t chc qun l

i hi ng c ng:Gm tt c cc c ng c quyn biu quyt, l c

quan c thm quyn cao nht ca Cng ty. i hi ng c ng quyt nh

nhng vn c Lut php v iu l Cng ty quy nh. c bit cc c ng

s thng qua cc bo co ti chnh hng nm ca Cng ty v ngn sch ti chnh

cho nm tip theo.


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Hi ng qun tr: L c quan qun l Cng ty, c ton quyn nhn danh

Cng ty quyt nh mi vn lin quan n mc ch, quyn li ca Cng

ty, tr nhng vn thuc thm quyn ca i hi ng c ng. HQT c

trch nhim gim st Tng Gim c iu hnh v nhng ngi qun l khc.

Quyn v ngha v ca HQT do Lut php v iu l Cng ty, cc quy ch ni

b ca Cng ty v Ngh quyt HC quy nh.

Ban Kim sot: L c quan trc thuc i hi ng c ng, do i hi

ng c ng bu ra. Ban Kim sot c nhim v kim tra tnh hp l, hp php

trong iu hnh hot ng kinh doanh, bo co ti chnh ca Cng ty. Ban kim

sot hot ng c lp vi Hi ng qun tr v Ban Tng Gim c.

Ban Tng Gim c: TngGim c iu hnh quyt nh tt c cc vn

lin quan n hot ng hng ngy ca Cng ty v chu trch nhim trcHi ng qun tr v vic thc hin cc quyn v nhim v c giao. Cc Ph

Tng Gim c l ngi gip vic cho Tng Gim c v chu trch nhim

trc Tng Gim c v phn vic c phn cng, ch ng gii quyt nhng

cng vic c Tng Gim c u quyn v phn cng theo ng ch

chnh sch ca Nh nc v iu l ca Cng ty.

Cc phng ban nghip v: Cc phng,ban nghip v c chc nng thammu v gip vic cho Ban Tng Gim c, trc tip iu hnh theo chc nng

chuyn mn v ch o ca Ban Gim c. Cng ty hin c 6 phng nghip v

vi chc nng c quy nh nh sau:

- Phng T chc - Hnh chnh: C chc nng xy dng phng n kin

ton b my t chc trong Cng ty, qun l nhn s, thc hin cng tc hnh

chnh qun tr.


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- Phng Kinh doanh: C chc nng trong vic xc nh mc tiu, phng

hng hot ng sn xut kinh doanh t hiu qu cao nht.

- Phng K ton - Ti chnh: C chc nng trong vic lp k hoch s dng

v qun l ngun ti chnh ca Cng ty, phn tch cc hot ng kinh t, t chc

cng tc hch ton k ton theo ng ch k ton thng k v ch qun l

ti chnh ca Nh nc.

- Phng K thut Cng ngh u t: C chc nng hoch nh chin lc

pht trin khoa hc cng ngh, ng dng khoa hc cng ngh mi, nng cp

hoc thay th my mc thit b hin i c tnh kinh t cao, tham gia gim st

cc hot ng u t v my mc, thit b ca Cng ty v cc cng trnh u t

xy dng c bn.

- Phng Xut nhp khu: Lm cc th tc v thanh ton XNK, th tc hi

quan ...

- Phng K hoch vt t: Lp k hoch sn xut, theo di cc m hng, lm

cc th tc xut hng, vn chuyn hng ho, qun l cc kho tng ca Cng ty.

- Phng qun l cht lng

- Vn phng cng ty- Ti cc x nghip trc thuc u c cc vn phng thc hin qun l cc

cng nhn may ti x nghip. Nhng vn phng ny thc hin vic tnh nng

xut, lng, thng, bo him, m au


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Cc phng banCc x nghip trc

thucCc cng ty lindoanh

Phng T chc

Phng Kinh doanh

Phng QLCL

Phng XNK

Phng K hochvt t

Phng K thutcng ngh, u t

Phng K ton tichnh

Cng ty TNHHThnh Hng

Cng ty CP mayHng Vit (25%)

Cng ty may PhHin (50%)

I HI NG C NG

HI NG QUN TR BAN KIM SOT

BAN T.GIM C

X nghip may III

X nghip may II

X nghip may IV

X nghip may V

X nghip honthnh

X nghip ctCng ty CP TinHng (51%)

Cng ty CP BoHng

Vn phng cngty Hnh 1.3:S c cu t chc


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1.5. c im v ngun nhn lc ca cng ty

1.5.1 Quy m lao ng:

Tnh n ngy 02/03/2009, cng ty c phn may Hng Yn c 2060 cn b

qun l v cng nhn vin. Gim 78 lao ng so vi cui nm 2008, do vy s

lng cn b cng nhn vin trong cng ty nh sau:

- Ban Tng Gim c: 3

- Chnh vn phng: 1

- Gim c x nghip: 6

- P. Gim c x nghip: 8

- Trng phng: 6

- Ph phng: 13

- Nhn vin: 76

- Cng nhn sn xut: 1878

- Cng nhn phc v: 57

- Gio vin mm non: 8

- Bc s: 1- Y s: 3

1.5.2. Cng tc t chc o to ngun nhn lc

Cng ty lin tc tuyn lao ng o to, ng thi cho php cc x nghip

c ch ng tuyn lao ng theo ma v p ng nhu cu sn xut v giao

hng.

V cng tc o to ngh: Gio trnh o to c chuyn t o to ton

din, di ngy sang o to tiu tc, ngn hn, kt hp cht ch gia o to vi


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thc hnh v sn xut nn gii quyt kp thi vic thiu lao ng trong cng

ty v to ra nng sut cho hc sinh sau khi o to. Ngoi vic t chc o to

cho cng nhn ph thng, cng ty cn t chc lp o to cho cn b vin chc

nng cao trnh qun l.

1.5.3. Cng tc chm lo i sng cho cng nhn

Cng ty ang c gng to cng n vic lm v duy tr mc lng

2.500.000/ngi/thng cho ngi lao ng

Do c im ca ngnh may mc, sn xut gia cng v theo thi v nn

trong qu trnh sn xut cn phi lm gin v lm them gi nn cng tc thi ua

khen thng lun c i mi kch thch tinh thn lm vic ca cng nhn.

Ngoi hnh thc ng vin bng tinh thn th cng ty cn tng cng thc hin

khen thng bng vt cht, v vy cng nhn lao ng thng lm vic vi tnhthn hng say nht.

Ngoi ra cng ty cn t chc tham quan ngh mt, khm sc khe nh k

cho ngi lao ng, nng cao cht lng ba n ca cho cng nhn.

1.6. c im v th trng tiu th

Sn phm gia cng ca cng ty may Hng Yn ch yu phc v cho xut

khu trong th trng ch yu l M, EU, Nht, v mt s nc khc trong

:

- Th trng M chim 55%

- Th trng EU chim 30%

- Th trng Nht Bn chim 10%

- Th trng cc nc khc chim 5%

Mt s khch hng chnh ca cng ty


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1.7. Tnh hnh hot ng kinh doanh

Mt s ch tiu nh gi khi qut tnh hnh HKD ca doanh nghip

Ch tiu Nm 2007 Nm 2008

1 B tr c cu ti sn v ngun vn

1.1 B tr c cu ti sn:

- Ti sn di hn/ Tng ti sn 57,15% 54,11%

- Ti sn ngn hn/ Tng ti sn 42,85% 45,89%

1.2 B tr c cu ngun vn:

- N phi tr/ Tng ngun vn 56,67% 47,57%

- Vn ch s hu/ Tng ngun vn 43,33% 52,43%

2 T sut sinh li

2.1 T sut sinh li/ Tng doanh thu:

- T sut sinh li trc thu/ Doanh thu 9,50% 16,00%

- T sut sinh li sau thu/ Doanh thu 7,00% 11,50%

2.2 T sut sinh li trn tng ti sn:

- T sut sinh li trc thu/ Tng ti sn 17,12% 21,00%

- T sut sinh li sau thu/ Tng ti sn 12,565 15,20%

2.3 T sut sinh li sau thu/ Ngun vn CSH 31,45% 32,30%

Nhn vo bng cn i k ton ta thy cng ty c s tng trng trong nm

2008, vt qua nhng kh khn ca tnh hnh nng lng cng nh tnh hnh ti

chnh th gii. Gi tr ti sn ca cng ty tng 14,040 t vi t l tng 15, 91%.

C ti sn di hn v ti sn ngn hn ca cng ty u tng, tuy nhin do s tng

khng ng u nn c thay i t trng trong c cu ti sn. Ti sn ngn hn

tng t trng trong khi ti sn di hn li gim t trng. Ti sn ngn hn

tng ch yu l do cng ty tng khon u t ti chnh ngn hn.


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V c cu ngun vn, n phi tr gim 3,617 t, tng ng t l 9,1%

trong khi ngun vn ch s li tng 17,658 t. Trong s tng ln ca vn ch

s hu th ngun vn u t ca ch s hu tng 8 t thng qua t pht hnh

tng c phiu nm 2008.

Nhn vo bo co kt qu kinh doanh ca doanh nghip ta thy c s gim

ng k doanh thu ca nm 2008 so vi doanh thu ca nm 2007, gim 36,269t so vi nm 2007. Tuy nhin khi tnh ton cc ch s ta li thy s tng ln

ca t sut sinh li v kt qu li nhun nm 2008 li ln hn nm 2007 vi s

tin 9,001 t. iu ny do nm 2008 cng ty c thu nhp ln t hot ng ti

chnh vi s tin 7,033 t.

Doanh thu ca cng ty ch yu t hot ng gia cng may mc xut khu

doanh thu t hot ng gia cng xut khu chim 92,58% trong tng doanh thubn hng v cung cp dch v.

PHN II: GII THIU V B MY K TON CNG TY CPHN MAY HNG YN

2.1. Gii thiu chung v chun mc k ton v cc chnh sch k ton p

dng ti cng ty c phn may Hng Yn

- K k ton nm: Bt u t ngy 01/01 v kt thc ngy 31/12.

- n v tin t s dng trong k ton: ng Vit Nam. (VND)

- Ch k ton p dng: Ch k ton Doanh nghip Vit Nam

- Hnh thc k ton p dng: K ton my

- Hnh thc s sch k ton p dng: Nht k chng t

- Phng php khu hao ti sn c nh: Ti sn c nh ca cng ty bao

gm ti sn c nh hu hnh, v ti sn c nh v hnh. Ti sn c nh c


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theo nguyn gi v khu hao lu k. Khu hao ti sn c nh c tnh theo

phng php: ng thng

- Phng php p dng thu: Phng php khu tr

- Nguyn tc ghi nhn cc khon tin v tng ng tin: Trong cc nm

nghip v pht sinh bng ngoi t c chuyn sang VND thc t ti ngy pht

sinh theo t gi thng bo ca Ngn hng Ngoi thng Vit Nam.

- Nguyn tc ghi nhn hng tn kho: Hng tn kho c tnh theo gi gc;

Gi hng xut kho v hng tn kho c tnh theo phng php tnh gi bnh

qun gia quyn thng; hng tn kho c hch ton theo phng php k khai

thng xuyn.

- Nguyn tc tnh thu:

+ Thu GTGT hng xut khu: 0%.

+ Thu GTGT hng ni a: 10%.

+ Thu sut thu Thu nhp doanh nghip theo t l quy nh ca Nh nc

tnh trn Thu nhp chu thu.

+ Dch v o to: Khng thuc i tng chu thu GTGT.

+ Cc loi thu khc theo quy nh hin hnh.

2.2. T chc b my k ton ti cng ty C phn may Hng Yn

B my k ton ca cng ty c t chc theo m hnh tp trung. Cc

nghip v k ton chnh pht sinh c tp trung phng k ton ca cng ty,

thuc dy nh vn phng. Ti y thc hin vic t chc hng dn v kim tra

thc hin ton b phng php thu thp x l thng tin ban u, thc hin y

chin lc ghi chp ban u, ch hch ton v ch qun l ti chnh

theo ng quy nh ca B ti chnh, cung cp mt cch y chnh xc kp

thi nhng thng tin ton cnh v tnh hnh ti chnh ca cng ty. T tham


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mu cho Ban Tng Gim c ra bin php cc quy nh ph hp vi

ng li pht trin ca cng ty.

cc x nghip may II, III, IV, V khng c t chc thnh phng k ton

ring m ch b tr cc th kho, nhn vin thng k, thc hin vic thng k,

chng loi nguyn vt liu, nhp xut, ngy cng, ngy, gi lm vic ca cng

nhn, ngh php, thai sn phc v cho bo co trn phng k ton.

Ti Phng K ton ca cng ty thuc khi vn phng bao gm c 7 nhn

vin:

- Trng phng K ton: l mt K ton tng hp, c mi lin h trc

tuyn vi cc K ton vin thnh phn, c nng lc iu hnh v t chc. K

ton trng lin h cht ch vi Ph Tng Gim c Kinh doanh, tham mu cho

Ban Tng Gim c v cc chnh sch Ti chnh - K ton ca Cng ty, k

duyt cc ti liu k ton, ph bin ch trng v ch o thc hin ch trng

v chuyn mn, ng thi yu cu cc b phn chc nng khc trong b my

qun l n v cng phi hp thc hin nhng cng vic chuyn mn c lin

quan ti cc b phn chc nng.

Cc K ton thnh phn c mi lin h cht ch vi nhau, chu s ch o

trc tip v nghip v ca K ton trng, trao i trc tip vi K ton trng

v cc vn lin quan n nghip v cng nh v ch k ton, chnh sch

ti chnh ca Nh nc.

- Ph phng K ton: l nhn vin k ton ti sn c nh lin doanh u

t, k ton dch v o to ct may, dch v vn ti, cng n phi thu, thu v

cc khon phi np nh nc. Chu trch nhim theo di ton b tnh hnh tng

gim ca ti sn trong cng ty, ng thi tnh v trch khu hao cho ti sn c

nh. Hch ton s lng, s sch s tin v danh sch cng nhn o to. Bn


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cnh , k ton cn kim phn xut xy dng v kim tra k hoch lin

doanh, lin kt u t, tnh hnh vay tr trong u t.

- K ton tin lng v BHXH: tnh ton v hch ton tin lng, bohim x hi, bo him y t, kinh ph cng on, cc khon khu tr vo lng,

cc khon thu nhp, tr cp cho cn b, cng nhn vin trong cng ty. Hngthng cn c vo sn lng ca cc x nghip v n gi lng ca x nghipcng vi h s lng gin tip ng thi ghi nhn cc bng thanh ton lng do

cc nhn vin phng k ton gu ln, tng hp s liu lp bng tng hp thanh

ton lng ca cng ty, lp bng phn b.

- K ton nguyn vt liu, cng c dng c, chi ph sn xut v tnh gi

thnh sn phm: c nhim v tng hp ti liu t cc phn hnh k ton khc

nhau theo di trn cc bng k, bng phn b lm c s cho vic tnh chi phv gi thnh sn phm. ng thi k ton cng theo di c phn cng c, dng

c, ph liu. Hng thng, nhn cc bo t cc x nghip gi ln, lp bo co

nguyn vt liu, cn c vo bng phn b, bng tng hp chi ph sn xut

cui thng ghi vo bng k. Tnh gi thnh sn phm theo phng php h s.

- K ton thanh ton: chu trch nhim trong vic thanh ton v tnh hnh

thanh ton vi tt c khch hng cng thm c phn cng n phi tr. Sau khikim tra tnh hp l hp php ca chng t gc, k ton thanh ton vit phiu

thu chi (i vi tin mt), sc, u nhim chi.(i vi tin gi ngn hng) hng

thng lp bng k tng hp sc v s chi tit i chiu vi s sch th qu, s

ph ngn hng, lp k hoch tin mt g ln cho ngn hng c quan h giao

dch. Qun l cc ti khon 111, 112 v cc ti khon chi tit ca n. ng thi

theo di cc khon cng n phi thu, phi tr trong Cng ty v gia cng ty vikhch hng ph trch ti khon 131, 136, 136, 141, 331, 333, 336.


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- K ton vt t, duyt lng v theo di cc i l: Lm nhim v hch

ton chi tit nguyn vt liu, cng c dng c theo phng php ghi th song

song. Cui thng, tng hp cc s liu lp bng k theo di nhp xut tn v np

bo co cho b phn k ton tnh gi thnh. Ph trch ti khon 152, 153. Khi

c yu cu b phn k ton nguyn vt liu v cc b phn chc nng khc tin

hnh kim k li kho vt t, i chiu vi s k ton. Nu c thiu ht s tm

ngyn nhn v bin php x l ghi trong bin bn kim k. Thm vo cn

chu trch nhim cui cng ca qu trnh tnh lng v cc khon trch theo

lng cn c vo tp hp ln bng phn b tin lng v cng theo di

tnh hnh tiu th ca cc i l ca cng ty.

- Th qu: Qun l qu tin mt ca cng ty, hng ngy cn c vo phiu

thu chi tin mt xut hoc nhp qu tin mt, ghi s qu phn thu chi. Sau tng hp, i chiu thu chi vi k ton c lin quan.

Ti cc x nghip thnh vin:

Mi mt x nghip thnh vin u c nhn vin th kho, nhn vin thng k.

- Nhn vin th kho: Thc hin vic nhp kho v xut kho thng quan Phiu

nhp kho v Phiu xut kho. Theo nh k tng hp v bo co ln Phng k

ton ca cng ty v tnh hnh tn, nhp trong k quy nh

- Nhn vin thng k ti x nghip c nhim v theo di t khi nguyn vt

liu a vo sn xut n lc giao thnh phm cho cng ty. C th theo di:

+ Tng chng loi nguyn vt liu a vo sn xut theo tng mt hng

ca x nghip.

+ S lng bn thnh phm ct ra, tnh hnh nhp, xut kho thnh phmv cc phn vic sn xut t c tnh lng cho cn b cng nhn vin.


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+ S lng bn thnh phm cp cho tng t i sn xut vo u ngy v

s lng bn thnh phm nhp vo cui ngy.

Cui thng, nhn vin thng k x nghip lp Bo co nhp- Xut- Tn

kho nguyn vt liu v Bo co ch bin nguyn vt liu, Bo co hng ho,

chuyn ln phng k ton cng ty cng nh cn c vo sn lng thnh phm

nhp kho, n gi gia cng trn mt n v sn phm v t gi hin hnh lpbng doanh thu chia lng gi ln Phng K ton cng ty.

Nhn vin thng k phn xng cn phi lp cc Bo co thanh quyt

ton hp ng (nh bo co tit kim nguyn liu) v gi ln cho Phng K ton

tnh thng. Cng ty nhp li s nguyn liu ny vi n gi nhp l 20% ca

80% n gi th trng. ng thi k ton cng hch ton ph liu thu hi nhp

kho ca cng ty, k ton tnh thng 50% gi tr thu hi cho x nghip.

V mt qun l, cc nhn vin thng k chu s qun l ca Gim c x

nghip, v mt nghip v chuyn mn do k ton hng dn, ch o, kim tra.

y l mt hng ch o hon ton hp l, gn cht quyn li trch nhim ca

nhn vin thng k vi nhim v c giao. ng thi to iu kin thun li

nhn vin thng k thc hin nhim v, m bo tnh chnh xc khch quan

ca s liu.


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Hnh 2.1: S b my k ton cng ty C phn may Hng Yn

2.3. c im t chc b s k ton

thch hp vi doanh nghip c nhiu nghip v, iu kin k ton th

cng, d chuyn mn ha cn b k ton, thch hp vi vic k ton bng my

ti Cng ty c phn may Hng Yn, cng ty la chn t chc b s k ton theo

hnh thc Nht k - Chng t. Vi vic p dng hnh thc ny, s Nht k -

Chng t c m hng thng cho mt hoc mt s ti khon c ni dung kinh

TRNG PHNG

K TON

K tonlng,

cckhon

trch theolng,

BHXH

K tonNVL,CCDC,chi ph

sn xut,gi thnh

SP

K tonthanh

ton vtheo dicng n

K tonvt t,duyt

lng vtheo di

cc i l

Th qu

PH PHNG K

TON

Nhn vin thng k tiphn xng


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t ging nhau v c lin quan vi nhau theo yu cu qun l v lp bng tng

hp cn i. Nht k chng t c m theo s pht sinh bn C ca Ti khon

i ng vi bn N ca Ti khon lin quan, kt hp gia ghi theo thi gian v

ghi theo h thng, gia hch ton tng hp v hch ton phn tch. Hnh thc

ghi s ti cng ty c t chc nh sau:

Hnh 2.2:Hnh thc b s k ton Nht k - Chng t

Ghi hng ngyGhi cui thngQuan h i chiu

- S ci: m cho tng ti khon tng hp v cho c nm, chi tit theo tng

thng trong bao gm s d u k, s pht sinh trong k v s d cui k. S

ci c ghi theo s pht sinh bn N ca ti khon i ng vi cc ti khon

C lin quan, cn s pht sinh bn C ca tng ti khon ch ghi tng s trn c

s tng hp s liu t Nht k- Chng t c lin quan.

S qu

Bng k

Chng t gc

Bng phnb

NK - CT

S ci

Bo co k ton

Bng tng

hp chi tit

S (th) hchton chi tit


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- Bng k: c s dng cho mt s i tng cn b sung chi tit nh

bng k, ghi N TK 111,TK 112, bng k theo di hng gi bn, bng k chi ph

theo phn xng. Trn c s cc s liu phn nh bng k, cui thng ghi

vo Nht k Chng t c lin quan.

- Bng phn b: s dng vi nhng khon chi ph pht sinh thng xuyn,

c lin quan n nhiu i tng cn phi phn b (tin lng, vt liu, khuhao). Cc chng t gc trc ht tp trung vo bng phn b, cui thng, da

vo bng phn b chuyn vo cc bng k v Nht k - Chng t ln quan.

- S chi tit: dng theo di cc i tng hch ton cn hch ton chi

tit.

2.4. c im v chng t k ton c s dng

Chng t k ton s dng trong cng ty p dng theo quy nh ca B Ti

chnh... Cng ty khng s dng mu ha n chng t ring v t c nhng

nghip v kinh t c th. Trnh t lun chuyn chng t ti Cng ty c phn

may Hng Yn theo quy nh chung bao gm 4 khu:

- Lp Chng t theo cc yu t ca Chng t (hoc tip nhn Chng t t

bn ngoi): tu theo ni dung kinh t ca nghip v m s dng Chng t thch

hp.

- Kim tra Chng t: khi nhn Chng t phi kim tra tnh hp l, hp

php v hp l ca Chng t.

- S dng Chng t cho Lnh o nghip v v ghi s k ton.

- Lu tr Chng t v hu Chng t: Chng t l cn c php l ghi

s ng thi l ti liu lch s ca doanh nghip. V vy sau khi ghi s v kt


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thc k hch ton Chng t c chuyn vo lu tr, bo m an ton, khi ht

hn lu tr Chng t c em hu.

2.5. c im v s dng ti khon k ton

H thng Ti khon k ton cp 1 c p dng thng nht theo Quyt

nh 15/2006/Q-BTC gm 10 loi trong :

TK loi 1, 2 l TK phn nh Ti sn

TK loi 3, 4 l TK phn nh Ngun vn.

TK loi 5 v loi 7 mang kt cu TK phn nh Ngun vn.

TK loi 6 v loi 8 l TK mang kt cu TK phn nh Ti sn.

TK loi 9 c duy nht TK 911 l TK xc nh kt qu kinh doanh v cui

cng l TK loi 0 l nhm TK ngoi Bng cn i k ton.

H thng TK cp 2 c thit k ph hp vi c im sn xut kinh

doanh ca Cng ty, trn c s TK cp 1 v cc ch tiu qun l mc ch

qun l v hch ton cho thun tin.

H thng TK cp 3 ca Cng ty c thit k rt linh hot, l do c

im hot ng sn xut kinh doanh Cng ty, cc nghip v nhp - xut l rt

thng xuyn chnh v vy h thng TK cp 3 ra i trn c s TK cp 2 rithm vo sau m s ca l hng, chng hn 15403070, 15403071,... C ngha

l chi ph sn xut kinh doanh d dang ca l hng c m l 03070, 03071... y

l mt s sng to rt linh hot, trong nhng trng hp cn kim tra i chiu

th rt d dng ch cn nh ra s m hng l my s xc nh cho ta nhng

thng tin cn thit.


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PHN III: NH GI KHI QUT HOT NG QUN LV CNG TC K TON NGUYN VT LIU, CNG C

DNG C TI CNG TY C PHN MAY HNG YN

4.1. Nhng thun li v kh khn chung

Cng ty c phn May Hng Yn tri qua mt qu trnh pht trin 42 nm

vi bao nhiu kh khn ca nn kinh t cn nhiu yu km. Mc d vy, vi s

c gng vt bc, cng s on kt quyt tm xy dng mt nh my vng

mnh, khng nh hng Vit Nam trn trng quc t , trong nhng nm qua

Cng ty c phn May Hng Yn khng ngng ln mnh, hon thin, m

rng thm ph hp v ng vng trong nn kinh t.

Qu trnh c phn ho nm 2005 to ln mt ng lc mi gip cng ty

t tin hn khng l thuc qu nhiu vo Nh nc nh trc kia. Uy tn ca

cng ty trn th trng trong nc v quc t ngy cng c nng cao, thng

hiu HUGACO v ang ln mnh. HUGACO ang dn tng bc khng

nh mnh trn th trng quc t, khch hng lun t c s tin tng vo

cht lng nhng sn phm ca Cng ty. Tuy nhin bn cnh nhng thun li,

cng ty cng phi i mt vi nhiu kh khn v tn ti trong hot ng qun l

kinh doanh.

4.1.1. Thun li

- L mt cng ty c truyn thng trong vic sn xut hng may mc, c i

ng cn b c bn p ng c nhng yu cu qun l theo c ch mi,

quen dn vi nhng bin ng ca th trng hng ha v th trng lao ng

- Tim lc ti chnh vng vng, n di hn ca cng ty c bn c

thanh ton xong, ngun vn, qu ca cng ty c bn p ng c nhu cu


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chi tiu trong ngn hn cng nh trong thi gian trung hn m khng cn phi

vay vn ngn hng.

- C ch thng thong v hng ro thu quan c loi b khi Vit Nam

gia nhp WTO, th trng m rng to ng lc cho cc doanh nghip Dt may

4.1.2. Kh khn

- Th trng chnh ca Cng ty c phn may Hng Yn l cc th trng

M, Nht Bn, th trng EU u ang gp kh khn bi suy thoi kinh t, sc

mua gim

- Cnh tranh gay gt vi hng ngoi v mc thu nhp khu dt may

gim 2/3 xung cn 5 - 20%

- Ngnh ph tr km pht trin, do 60% nguyn ph liu trong cng tyvn phi nhp khu t nc ngoi dn n gi tr gia tng khng cao, thiu linh

hot v hn ch kh nng p ng nhanh

- Nhiu n hng u nm 2009 gim gi t 5% - 10%. Cng ty thiu vic

lm chng gn 2 thng.

- S dch chuyn lao ng may t th v cc vng v cc cm cng

nghip a phng mi c m ra l cho s lng lao ng c ngh trongdoanh nghip lin tc gim, lm nh hng n k hoch sn xut v gim nng

sut lao ng.

- Chnh sch qun l kinh t v m ca nh nc v vic thc thi chnh sch

ca mt s ngnh qun l cha ng b kp thi (nh chnh sch t gi hi oi

linh hot, chnh sch qun l th trng v gi c km hiu lc, chnh sch thu

thu nhp r vn, cch tnh thu nhp khu nguyn ph liu ti c quan hi


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quan...) cng gy cho doanh nghip hng lot nhng kh khn v thit hi

hng t ng.

4.2. nh gi khi qut v cng tc qun tr

4.2.1. V c cu b my qun l

B my qun l ca cng ty c t chc theo m hnh trc tuyn chc

nng l ph hp vi c im v qui m ca cng ty. Nh vy, mi cng vic

u c thc hin theo tun t v c gim st cht ch t trn xung di.

Cc quyt nh ch o ca ban Tng Gim c s nhanh chng chuyn ti i

tung thc hin, ngc li cc thng tin bo co thc hin cng c phn hi

li mt cch nhanh chng Ban Tng Gim c kim tra, iu chnh kp thi

gip nhng ngi chu trch nhim thc hin hon thnh tt cng vic v k

hoch ca cng ty c trin khai tt. Tng Gim c c th ch o v nm bt

c bao qut c ton b cc vn ca cng ty qua 2 Ph Tng Gim c

v b phn ti chnh k ton ca cng ty qua K ton trng.

Vi m hnh t chc ny cc phng, cc b phn c quy inh r rng v

chc nng, nhim v, t xy ra chng cho trong cng vic, t gy ra lng ph v

t hiu qu cao trong cng vic

4.2.2. V pht trin th trng

Hin ti cng ty c phng kinh doanh, tuy nhin vi s lng t th hn

hot ng tim kim th trng v i tc c phn hn ch. Thm vo cng ty

cha c nhiu hot ng pht trin th trng trong nc, qun l cc i l trc

thuc. Qua bng phn b doanh thu, ta nhn thy doanh thu t th trng trong

nc mi ch chim 3,57% trong tng doanh thu nm 2008, con s ny vn cn


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khim tn so vi tim nng pht trin ca th trng trong nc cng nh trong

a bn tnh Hng Yn.

Mt s khuyn ngh:

a, Cn pht trin th trng trong nc

- Cc ca hng v i l ca cng ty cha pht huy ht kh nng v tnh

chuyn nghip ca ca hng thi trang. Cn phi tn dng vic phn phi thng

qua cc ca hng, siu th chuyn bit ca cng ty.

- Pht trin th trng thng qua vic thit k v may sn trang phc cho

hc sinh, sinh vin, cng nhn.

- Quan tm, cng c i ng cc nh thit k thi trang chuyn nghip

c th a ra th trng nhng sn phm a dng, p ng nhu cu mi itng tiu dng t thnh th n nng thn.

b, Tm kim th trng mi

- Bn cnh vic ch trng khai thc th trng ni a, vic tip tc m

rng th trng xut khu l gii php nn c cng ty trin khai. Cng ty nn

gi vng th trng hin c, thc hin ng theo n hng v cht lng, thi

gian, nhng quy nh v mi trng cng nh cng tc chm sc khch hng.Bn cnh , cng ty nn ch ng tm hiu v lin h vi nhng i tc cc

vng nh Nga, Trung ng ...

4.3. nh gi v b my K ton

4.3.1. V c cu t chc b my K ton

V c t chc theo m hnh trc tuyn nn c s qun l v trao i trc

tip gia K ton trng v cc K ton phn hnh, thng tin c cung cp v


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tng hp mt cch nhanh chng, chnh xc v kp thi. Mi thc mc v nghip

v chuyn mn cng nh v ch k ton, chnh sch ti chnh k ton ca

Nh nc u c gii quyt mt cch nhanh chng, kp thi. Thm vo K

ton trng c th tham mu trc tip cho cc K ton thnh phn. B my K

ton c t chc l hp l vi hot ng kinh doanh tp trung v mt khng

gian v mt bng kinh doanh. Vn dng hnh thc ny m bo lnh o tp

trung i vi cng tc k ton ca Cng ty, m bo chc nng cung cp thng

tin v hot ng sn xut kinh doanh kp thi, y , chnh xc.

4.3.2. V hnh thc s

Cng ty s dng hnh thc nht k chng t, y l mt hnh thc s khoa

hc, cht ch, hn ch ghi chp trng lp v ph hp vi qui m ca cng ty.

Vic s dng hnh thc s ny m bo tnh chuyn mn ho cao ca s k ton,ph hp vi chuyn mn ho v phn cng lao ng k ton ti Cng ty. Tuy

nhin, h thng s li phc tp v kt cu, quy m ln v s lng v chng

loi, khng thun tin v gy cn tr cho vic c gii ho tnh ton v hon

thin k ton my trong x l s liu. Nhng ti cng ty cc s sch nht k v

bng biu c ghi chp y , cn thn, r rng v c h thng, bm st

ch quy nh ca B ti chnh v Nh nc ban hnh. Ngoi ra k ton cnxy dng thm h thng s theo di chi tit, cc bng k, bng biu theo yu cu

qun l gip k ton d theo di, tm kim thng tin mt cch nhanh chng kp

thi.

Hin nay, vi vic ng dng phn mm k ton gim nh bt cng vic

cho k ton cc phn hnh. Vic lp v in ra cc s sch, bo co cng c

thc hin mt cch n gin, kp thi khi cn thit.


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4.3.3. V phn cng lao ng k ton.

L mt doanh nghip c quy m ln, s lng cng vic cn hch ton

nhiu nn vic phn cng nh vy gip cho k ton vin chuyn mn ha trong

tng phn hnh ca mnh, tch ly kinh nghim, gii quyt cc cng vic thuc

phn hnh ca mnh mt cch nhanh chng. S lng k ton vin m nhim

phn hnh ph thuc vo khi lng cng vic pht sinh. Vic b tr slng k ton nh hin nay l tng ng vi cc phn hnh k ton l tng i

hp l. Bn cnh , i ng k ton a phn l nhng ngi tr tui, c trnh

chuyn mn, nhit tnh vi cng vic, lun c thc gip ln nhau to ra

mi trng lm vic tt gip cho mi cng vic u c hon thnh ng thi

gian quy nh.

Vic chuyn mn ha trong k ton l cn thit v c nhiu u im tuynhin i khi cng gy kh khn cho ngi ph trch cc phn hnh v mt l

do no y phi ngh lm th ngi lm thay phi mt mt thi gian lm quen

vi cng vic, hn na do c trng ca ngnh k ton l nhn vin k ton a

phn l n (5 nhn vin n trong tng s 7 nhn vin K ton). V vy cng

khng th trnh khi nhng mt hn ch trong cng vic nh: tc trong cng

vic, thi gian ngh m, ngh , ngh khm thai ... l kh trnh khi v vy nnnng sut lm vic cng gim. Cng vic dn ln nhng ngi cn li nn i

khi sai st l iu kh trnh khi.

4.3.4 V trang thit b

Cng ty trang b kh y v my mc thit b cho b my k ton,

phn a mi ngi u c s dng ring mt my, my in gip cho cng vic

k ton song cht lng my cha p ng yu cu. Do c trang b t


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lu nn gim cht lng, phn ln l my c cu hnh thp lm gim bt

nng sut lao ng ca cn b nhn vin trong phng.

4.4. nh gi v cng tc k ton NVL, CCDC

4.4.1. u im

a, V cng tc qun l nguyn vt liu

L mt n v sn xut kinh doanh thuc ngnh cng nghip nh, sn phm

ca Cng ty c phn may Hng Yn c lch s pht trin hn 42 nm nay.

Mc d gp nhiu kh khn trong kinh t th trng, nhng Cng ty rt nhy

bn trong cng tc qun l v ang tm cho mnh nhng bc i mi. Hin nay,

Cng ty p dng nhiu chnh sch nng cao uy tn vi khch hng v cht

lng sn phm trong vic thc hin tt cng tc qun l ni chung v cng

tc qun l vt liu ni ring. C th, Cng ty xy dng cho mnh mt m

hnh qun l nguyn vt liu t khu thu mua, s dng n khu d tr, bo

qun. Cng ty c mt i ng cn b tip liu am hiu th trng, mt h thng

kho tng hp l, khoa hc vi y phng tin cn ong, o, m, phng

chy cha chy... p ng yu cu d tr, kim k v s dng ca cng ty. Vic

xut kho vt liu c kim tra cht ch, m bo s dng vt liu hp l v c

hiu qu.

- i vi cng tc thu mua vt liu.

Cng ty c mt i ng cn b thu mua hot bt, nhanh nhn, nm bt

c gi c trn th trng, m bo cung cp nguyn vt liu phc v cho

sn xut thng qua y ho n, chng t, m bo cht lng chng loi,

p ng kp thi nhu cu sn xut kinh doanh cu Cng ty khng b ngng tr,

khng lng ph vn v d tr vt liu tn kho khng cn thit.


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- i vi khu kim tra vt liu nhp kho:

Nguyn vt liu v ti cng ty cha c nhp kho ngay m phi qua s

kim tra cht lng ban kim nghim vt t. Ban kim nghim chu trch nhim

kim nghim v mt s lng, cht lng, thng s k thut, chng loi, quy

cch phm cht. Nu kim tra thy cht lng khng m bo yu cu nhn vin

cung ng i li hoc gim gi vt liu. Nu cht lng vt liu m bo th bankim nghim lp bin bn kim nghim, v th cht lng ca vt liu nhp kho

lun c m bo. T s trnh c vt liu b h hng hay mt mt gy

gin on cho qu trnh sn xut kinh doanh.

- i vi khu bo qun vt t:

Cng ty xy dng h thng kho tng hp l, khoa hc, bo qun hp l

theo tnh nng, cng dng ca tng loi vt t. H thng kho tng rng, thong,

cao trnh cho nguyn liu nh vi b m mc h hng, thun tin cho vic nhp,

xut v kim k vt liu nguyn vt liu c phn nh trung thc v mt s

lng v gi tr.

- i vi khu s dng vt liu:

Cng ty xy dng c h thng nh mc s dng tit kim vt liu.

Nh vt liu c xut ng mc ch sn xut v qun l da trn nh mc

vt liu nh trc. Khi c nhu cu v vt liu th cc b phn s dng lm phiu

xin lnh vt t gi ln phng kinh doanh. Sau khi xem xt tnh hp l, hp l

ca nhu cu s dng vt liu, phng sn xut kinh doanh xt duyt. Bng cch

vn c th cung cp kp thi, y m trnh c tnh trng hao ht, mt

mt lng ph vt liu.

b, V vic phn loi nguyn vt liu


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Vic phn loi nguyn vt liu ti Cng ty c phn may Hng Yn l cha

chi tit, mi ch m n TK cp 2 nn vic hch ton n gin cng knh.

c, V vic t chc chng t k ton

Cc chng t nhp, xut kho c thit lp y , quy trnh lun chuyn

cht ch thun tin cho cng tc nhp, xut kho vt liu. Cc th tc nhp, xut

kho c tin hnh mt cch hp l. NVL nhp kho phi c kim nhn v s

lng, cht lng, quy cch, chng loi, vt liu xut kho phi c xc nh

bi phng k hoch trn c s k hoch ra.

e, V vic hch ton tng hp nguyn vt liu.

Cng ty s dng phng php k khai thng xuyn hch ton vt liu.

Phng php ny nhn chung l ph hp vi yu cu cung cp thng tin nhanh

chng, chnh xc v s lng hng tn kho trong k c bin php x l, trnh

ng hay thiu ht cho sn xut. Bn cnh , k ton chi tit nguyn vt liu

s dng phng php th song song mt cch nht qun trong nin k ton

p ng c yu cu theo di thng xuyn, lin tc mt cch tng hp tnh

hnh bin ng vt t cc kho. iu ny c tc dng ln v cng ty lun ch

trng ti vic bo ton gi tr hng tn kho cng nh vic tit kim chi ph vt

liu, h gi thnh sn phm gp phn ngy mt hon thin cng tc qun l v

hch ton vt liu. Cng ty p dng hnh thc s nht k chng t l ph hp

vi loi hnh kinh doanh, quy m hot ng v trnh qun l cng ty. Bn

cnh , s liu k ton c ghi chp r rng, phn nh trung thc chnh xc

tnh hnh hin c, tng gim nguyn vt liu trong k. Cc s tng hp c lp

theo ng quy nh ca ch k ton ban hnh v tng i hp l, thun

li cho cng tc hch ton ca Cng ty. K ton nguyn vt liu thc hinvic i chiu cht ch gia s k ton vi kho nguyn vt liu, m bo tnh


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cn i gia ch tiu s lng v gi tr. Gia k ton tng hp v k ton chi

tit cng thng xuyn i chiu m bo cc thng tin v tnh hnh bin ng

nguyn vt liu c chnh xc.

f, V tnh gi nguyn vt liu

Gi nguyn vt liu nhp kho c tnh theo gi thc t, tun th

nguyn tc m ch k ton ban hnh. Cng ty tnh gi nguyn vt liu xut

kho theo phng php bnh qun gia quyn. Phng php ny c u im l n

gin, d lm ph hp vi lao ng k ton bng my.

g, V vic p dng k ton my cng ty:

Phng k ton vi h thng my tnh c ni mng ni b gp phn

nng cao hiu qu ca cng tc k ton c bit l k ton nguyn vt liu v

cng vic ca k ton nguyn vt liu thng c dn vo cui thng, do lc

mi tnh c gi nguyn vt liu xut kho do khi lng cng vic hng

ngy cng khng t cc nghip v do mt nhp xut ngy cng dy c. So

vi trc khi s dng my vi tnh, hiu qu ca cng tc k ton nng cao trng

thy.

Qua vic phn tch tnh hnh chung ca cng tc k ton nguyn vt liu ti

Cng ty c phn may Hng Yn ta thy cng tc k ton nguyn vt liu c

tin hnh kh n np, m bo tun th ch k ton ph hp vi yu cu ca

cng ty. ng thi p ng c yu cu qun l, to iu kin thun li

qun l cht ch tnh hnh nhp, xut, tn kho, tnh ton v phn b chnh xc

gi tr nguyn vt liu cho tng i tng s dng.

Tuy nhin, bn cnh nhng u im cng tc k ton nguyn vt liu

cn c nhng hn ch nht nh i hi cn tm ra nhng bin php hon thin.


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4.4.2. Nhc im

a, V phn loi NVL

Vic phn loi vt liu da vo vai tr, cng dng kinh t ca vt liu

chia ra thnh tng nhm, tng th vt liu c th l rt ph hp vi c im vt

liu ti cng ty. Tuy nhin trong iu kin hin nay p dng phn hnh hch

ton vt liu vo my tnh th xy dng h thng s Danh im vt t thng

nht, p dng trong ton cng ty l cn thit thun tin cho vic theo di qun

l vt liu.

b, V k ton chi tit nguyn vt liu

V h thng chng t s sch: Cng ty vn p dng y cc loi

chng t bt buc v hng tn kho nh Phiu nhp vt t, Phiu xut vt t ...

Tuy nhin c mt s phiu cn ghi thiu phn nh khon, ngy, thng nhp-

xut (i vi Phiu xut kho kim vn chuyn ni b), dn n vic kh nm bt

thng tin v tnh hnh nhp-xut-tn kho vt liu c th nu khng xem Bng k

nhp, Bng k xut kho.

Ngoi ra Cng ty vn vn dng mt s mu chng t c khng cn ph

hp vi ch k ton mi ban hnh

Hch ton chi tit vt liu: Thng thng th t S chi tit vt t, k

ton lp Bng tng hp Nhp-Xut-Tn, nhng Cng ty, k ton khng lp

bng tng hp ny nn rt kh khn cho vic kim tra i chiu gia k ton chi

tit v k ton tng hp vt liu, ng thi cng gy kh khn trong vic nm

bt mt cch tng qut tnh hnh bin ng vt liu trong thng. Thm vo ,

vi quy m sn xut kinh doanh ln nh ca Cng ty v tnh hnh nhp-xut


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nguyn vt liu kh thng xuyn vi nhiu chng loi th phng php ghi th

song song l cha ph hp.

hch ton chi tit vt liu cng ty s dng phng php th song

song- phng php k ton chi tit, n gin nht, d lm i vi k ton vt

liu, th kho v nhng ngi c lin quan. Hn na k ton dng my vi tnh

tnh ton, in ra cc bng k chi tit, tng hp...gim ng k khi lng ghi chptnh ton, a ra s liu nhanh chng kp thi. Tuy nhin vi mt doanh nghip

ln nhu Cng ty c phn may Hng Yn th phng php th song song li

khng ph hp lm, bi v mt nhp, xut, tn din ra nhiu vi a dng v

chng loi trong khi th kho v k ton theo di s liu trn th kho v cc s

chi tit c trng s liu ch mt lng ca vt liu nn vic ghi chp v i chiu

nhp xut vt liu mt nhiu cng scc, Vic s dng s k ton vt liu:

- S chi tit vt t: Trn mu c khng c ct ghi TK i ng, nh vy s

khng tin cho vic theo di tnh hnh nhp-xut vt liu.

- S Ci TK 152: Mi TK chi tit (TK 1511, 1521 ...) c m mt t s

do c nhiu nghip v pht sinh vi gi tr ln. Vic m S Ci nh vy thun

li cho k ton theo di tng loi vt liu, song do k ton khng tng hp s

liu TK chi tit vo TK tng hp 152 nn gy kh khn cho k ton trong vic

lp cc Bo co k ton, bo co Ti chnh.

d, V vic s dng ti khon

Nguyn vt liu cng ty c nhp t nhiu ngun khc nhau v nhiu khi

nguyn vt liu v cng ty nhng cui thng cha c kim nghim nhp kho

hoc nguyn vt liu ang i ng khng c phn nh trn s sch k ton do


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cng ty khng s dng TK 151- Hng mua i ng. Ch khi nguyn vt liu

thc nhp kho ca Cng ty th k ton mi ghi s. Nh vy s khng phn nh

ng s nguyn vt liu thuc s hu ca Cng ty.


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PHN V: NH HNG TI TT NGHIP

5.1. L do chon ti

Hot ng sn xut kinh doanh trong nn kinh t th trng l hot ng

quan trng nht, n l s kt hp ch yu ca ba yu t: lao ng, vt t, tin

vn. m bo cho hot ng sn xut kinh doanh cc cng ty v doanh

nghip c tin hnh mt cch lin tc, bnh thng v u n th ngoi yu

t lao ng v tin vn phi thng xuyn p ng kp thi cc loi vt t, hng

ha v s lng, tt v cht lng, ph hp vi gi c v cc iu kin khc,

tc l lm sao gim c ti a cc chi ph u vo v thu c li nhun trong

sn xut kinh doanh.

Trong iu kin nhng hp ng u nm 2009 ca khch hng gim v

s lng v nhng yu cu gim gi hng gia cng th tn ti c, Cng ty

c phn May Hng Yn phi c nhng bin php gim chi ph sn xut ti mc

thp nht chp nhn v gia cng n hng c li. V cng tc k ton NVL,

CCDC c s cho nh qun l bit c tnh hnh s dng NVL, CCDC v a

ra nhng bin php s l kp thi.

Do vy cn phi hon thin cng tc k ton vt liu, cng c dng c

ti cng ty c phn may Hng Ynm bo cho vic s dng c hiu qu, tit

kim vt liu nhm h thp chi ph sn xut v h gi thnh sn phm, tng li

nhun v kh nng cnh tranh ca doanh nghip.

5.2. Vn cn gii quyt

- Cng tc qun l nguyn vt liu, cng c dng c

- Cng tc tnh gi thnh vt liu xut nhp kho- Cng tc hch ton nguyn vt liu, cng c dng c


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- H thng s sch k ton nguyn vt liu, cng c dng c

5.3. Phng hng gii quyt

L lun chun, phn tch thc trng cng tc k ton NVL, CCDC v

khuyn ngh nhng bin php gii quyt.


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KT LUN

Trong iu kin hi nhp kinh t Quc t v iu kin nn kinh t khng

hong hin nay, vic duy tr v khng nh thng hiu ca nhng doanh

nghip may l khng h n gin. Vi lch s hnh thnh v pht trin lu di

ca mnh, Cng ty c phn May Hng Yn chc chn s duy tr v tm c ch

ng trn th trng Quc t cng nh th trng trong nc, vic ny s cthc hin nh s on kt v quyt tm ca tp th cn b cng nhn vin cng

ty.

Mt ln na em xin chn thnh cm n ban lnh o cng ty c phn May

Hng Yn m trc tip l phng K ton gip em hon thnh bi bo co

tng hp ny, cm n ging vin Luyn Th Thu Trang c nhng ng gp

kin em hon thnh bn bo co ny.


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DANH MC TI LIU THAM KHO

- Bn cng b thng tin cng ty c phn May Hng Yn

- Bin bn hp i hi c ng cng ty c phn May Hng Yn cc

nm 2006, 2007, 2008, 2009

- Bo co ti chnh cng ty c phn May Hng Yn nm 2006, 2007, 2008

- Thuyt minh bo co ti chnh cng ty c phn May Hng Yn nm 2008

- Danh sch lao ng cng ty c phn May Hng Yn nm 2009

- www.hugaco.com.vn - Trang Web cng ty c phn May Hng Yn

- www.hungyen.gov.vn - Bo in t Hng Yn

- Catalog gii thiu cng ty c phn May Hng Yn


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PH LC

- Bng 1: Bng cn i k ton Cng ty CP Hng Yn nm 2006, 2007,

2008

- Bng 2: Bng kt qu hot ng kinh doanh Cng ty CP May Hng Yn

nm 2006, 2007, 2008

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