360 hoàn thiện công tác kế toán doanh thu chi phí và xác định kết quả kinh doanh tại cty cp quản lý và vận hành cao ốc khánh hội 2023

BỘGIÁODỤCVÀĐÀOTẠON G Â N HÀNGNHÀNƯỚC VIỆTNAM TRƯỜNGĐẠI HỌCNGÂNHÀNGTP.HỒCHÍMINH LÊNGUYỄNGIABẢO HỒNTHIỆNCƠNGTÁCKẾTỐNDOANHTHU,CHI PHÍ VÀ XÁC ĐỊNH KẾT QUẢ KINH DOANH TẠI CƠNG TYCỔPHẦNQUẢNLÝ VÀVẬNHÀNHCAOỐCKHÁNHHỘI KHĨA LUẬN TỐT NGHIỆPCHUNNGÀNH:KẾTỐN– KIỂMTỐN MÃSỐ:7340301 TP.HỒCHÍ MINH,NĂM2021 LÊNGUYỄNGIABẢO HỒNTHIỆNCƠNGTÁCKẾTỐNDOANHTHU,CHI PHÍ VÀ XÁC ĐỊNH KẾT QUẢ KINH DOANH TẠI CƠNG TYCỔPHẦNQUẢNLÝ VÀVẬNHÀNHCAOỐCKHÁNHHỘI KHĨA LUẬN TỐT NGHIỆPCHUNNGÀNH:KẾTỐN– KIỂMTỐN MÃSỐ:7340301 NGƯỜI HƯỚNG DẪN KHOA HỌCTS.NGUYỄNQUỲNH HOA TP.HỒCHÍ MINH,NĂM2021 TĨMTẮT Doanh thu, chi phí kết kinh doanh vấn đề mà doanh nghiệpđều quan tâm thời đại tồn cầu hóa kinh tế Vì vậy, doanhnghiệpcầnphảicócơngtáckếtốndoanhthu,chiphívàxácđịnhkếtquảkinhdoanhthật hiệu Khóaluậnnàynghiêncứuvềchủđề“Hồnthiệncơngtáckếtốndoanh thu, chi phí xác định kết kinh doanh công ty cổ phần Quản Lý VàVận Hành Cao Ốc Khánh Hội”, với mục tiêu từ việc nghiên cứu thực trạng cơngtác kế tốn cơng ty Khánh Hội, đề xuất giải pháp hồn thiện cơng tác kếtốn doanh thu, chi phí xác định kết kinh doanh cơng ty Khánh Hội Cụthể, khóa luận tìm hiểu, nghiên cứu chi tiết cơng việc kế tốn thực tế liên quanđến phần hành doanh thu, chi phí xác định kết kinh doanh diễn công tyKhánh Hội, từ rút ưu điểm, hạn chế ngun nhân hạn chế trongcơngtáckếtốn.Khóaluậndựatrêncơsởmộtsốkháiniệm,chếđộkếtốnvềdoanhthu,chiphí vàxácđịnhkếtquảkinhdoanhđượcquyđịnhtrongthơngtưcủaBộTàichính.Trongqtrìnhnghiêncứu, khóaluậnsửdụngnhữngphươngphápnhư:phương pháp nghiên cứu tài liệu, so sánh, phân tích – tổng hợp Kết nghiên cứucủa khóa luận cung cấp số giải pháp thiết thực để hoàn thiện cơng tác kếtốn doanh thu, chi phí xác định kết kinh doanh cơng ty Khánh Hội Quaqtrìnhthựchiệnkhóaluận,tácgiảkếtluậnrằngcơngtáckếtốnvềdoanhthu,chiphí xác định kếtquảkinhdoanhcủacơngtyKhánhHộicịnnhiềuhạnchế,tuynhiên khắc phục hoàn thiện tùy thuộc vào định nhàquảntrị ABSTRACT Revenues,expensesandbusinessresultsattheendoftheperiodareissuesthatany business cares aboutintheeraofglobalization,developedmarketeconomyandincreasinglyfiercecompetition.Inordertomanagetheirrevenuesandexpenses well,businessesneedtohaverevenues,expensesanddeterminebusinessresultsaccountinge ffectively.Wellaccountingforrevenue,expensesanddeterminingbusinessresultswillhelpbu sinessmanagersunderstandtheirbusinesssituation,fromwhichtheycanmaketherightdecisionsandhavestrategies for development inpresent and future.This graduation thesis researches the topic “Improving revenues,expenses and determining business results accounting at Khanh Hoi Building AndManagement Joint Stock Company”, with the goal is studying the current status ofaccounting work of Khanh Hoi company so that proposing solutions to improverevenues,expensesanddeterminingbusinessresultsaccountingatKhanhHoico mpany In particularly, the thesis explores and studies the actual accounting workrelatedtorevenue,costandbusinessresultsthattakeplaceatKhanhHoicompanyindetail, thereby pointing out advantages as well as limitations and the causes oflimitationsinaccountingwork.Thethesisisbasedonanumberofconcepts,accounting regimes on revenue, expenses and determination ofbusiness resultsspecifiedintheCircularoftheMinistryofFinance.Intheresearchprocess,thethesisuses methodssuchas:documentresearchmethod,comparison,analysis-synthesismethod The research results of this thesis are to provide some practical solutions tocomplete the revenues expenses and determine the business results accounting ofKhanhHoicompany.T h r o u g h theprocessofimplementingthethesis,theauthorhasthe conclusion that the accounting work on revenues, expenses and determiningbusiness results of Khanh Hoi company has many limitations, but can overcomeandcompleted,dependingonthedecisionofthecompanymanagers be SUMMARY In the current period of integration with the global economy, Vietnamesebusinesses have been facing up to many challenges in order to survive and develop.In the recent years, Vietnam has opened the economy and established trade relationswith most countries and participated in many economic organizations in the world.Althoughthisopensupalargenumberofopportunitiesbutalsobringsmanychallenges for Vietnamese companies Because when opening the economy andtrading with wide range of nations, numerous foreign enterprises, including thosefrom many countries with very developed economies, have flocked to the Vietnamesemarket,causingcompetitivepressureondomesticenterprises Inordertosurviveanddevelopsustainablyinthisfiercecompetition,Vietnamese enterprises are forced to enhance their business competence as well asquality of production and services And in the process of business, profit is the thingthat all of businessesareinterestedin.Profitisnotonlythefactorthatreflectsandmeasures the efficiency in production and business activities of enterprises but alsoquite important information for investors to consider, compare and make decision toinvestcapitalin.Inordertoachievehighprofitgoals,absolutely,anyenterprisehavetomanagere venuesandexpenseseffectivelyintheiroperatingperiod.Therefore,theaccounting for revenue, expenses anddeterminingbusinessresultsisalwaysanimportantissueforallbusinesses The accounting of revenue, expense and determination of business results isthe recording, tracking and managing of revenues and expenses arising from dailyeconomicactivitiesofanenterpriseanddeterminingwhetheranenterprisehasprofitorlo ssattheendoftheaccountingperiod.Accountingworkofrevenue,expenseanddeterminingbusines sresultsmaybevariablefordifferenttypesofbusinessessuchasmanufacturing enterprises, trading enterprises or service enterprises because thecharacteristicsofoperationsandthewaytheyclassifiedrevenue,expensesaswellasaccountin gprocessesofbusinesses are different Recognizing the importance of revenue, expense and determining businessresults accounting tothe existence anddevelopment ofe n t e r p r i s e s , t h e a u t h o r d e c i d e d tochoosethetopic“Improvingrevenue,expenseanddeterminingbusinessresultsaccounting at Khanh Hoi Building And Management Joint Stock Company” as aresearch topic for my graduation dissertation with the aim of contributing a numberof ideas in order to make the company's accounting for revenue, expenses anddeterminebusinessresultsmoreandmoreperfect After a period of working at Khanh Hoi Building And Management JointStockCompany,applyingtheaccumulatedknowledgefromtheuniversity,combinedwith the process of internship and observation of the accounting work in actuality,the author finds that besides the advantages, the accounting work on revenue, costand business results determination at Khanh Hoi company still has some limitations.Thisresearchoftheauthortriestoclearlyshowthecurrentstatusofaccountingworkin terms of revenue, expenses and determine business results of the company alongwith the advantages and disadvantages of accounting work At the same time, theauthor tries to find and point out the causes leading to the limitations and proposesolutions to improve the revenue, cost and determine business results accounting ofKhanhHoicompany ThescopeofthisresearchisthatthisisconductedatKhanhHoiBuildingAndManagementJoi ntStockCompanyandtheCentum nWealthpro jectth at thecompany isresponsibl eformanaging,locatedintheThuDuccity.Thethesisusesthecompany'sdatain2019and2020 andthedatais collectedfrom theCapacityDocument ofKhanhHoicompany Duringtheresearchprocess,theauthorcollectsinformationbyobservingandinterviewin gthecompany'saccountingstaff.Regardingresearchmethods,thethesisusesmethodssuchas:methodof document research, comparison, and synthesisanalysistostudythecurrentsituationandfigureoutsomesuitablesolutionsimprovi ngaccounting The maincontentofthisthesisis presentedin threechapters: Chapter1:Theoreticalfoundationsofrevenue,expenseanddeterminationofbusinessr esults accounting andanoverviewofpreviousresearch InChapter1,theauthorproceedstoclarifytheconcepts,classificationmethods, theoretical basis and process of accounting for revenues, expenses and theprocess of determining business results, which are referenced from the Circulars,Decrees of the Ministry of Finance and the knowledge learned from the university,with the purpose that playing a role as a basis for studying the current situation ofrevenue, expense and determining business results accounting of the Khanh Hoicompanyinchapter2 Chapter2:Actualsituationofrevenue,expenseanddeterminationofbusiness results accounting at Khanh Hoi Building And Management Joint StockCompany In chapter 2, the author carries out the research into the actual situation ofaccountingforrevenue,expensesandtheprocessofdeterminingthebusinessresultsof KhanhHoicompanyattheendofaccountingperiod.Thethesistriestoclearlyindicate the process of transferring documents through the official departments, aswellasclarifytheprocessofaccountingforrevenueandexpenseitemsintoaccounting book on electrical accounting software On the basis of studying thecurrentsituation,thethesispointsouttheadvantagesandlimitationsinthecompany'saccounting work and explores the causes of the limitations to serve as a basis forproposing thenumberofsolutionscompleting accountingwork inChapter3 Chapter 3:Solutions to improve revenue, expense and determining businessresultsaccountingatKhanhHoicompany Basingonthecausesleadingtodrawbacksofthecompany'saccountingwork,the author proposes some solutions to overcome those limitations, contributing to amore perfect accounting for revenue, expense and determine business results ofKhanhHoicompany The period of working at Khanh Hoi company has greatly been helpful for the author'sunderstandingofaccountingandenabletheauthortohaveamorecomprehensiveand profound view of how the accounting operations in each type of business, especiallyinbuildingmanagementandoperationservices.Thankstotheguidanceandcorr ectionofthementor,Dr.NguyenQuynhHoa,theauthorhascompletedthetopic“Improving revenue, expense and determining business results accounting atKhanhHoiBuilding And Management JointStockCompany” This thesis providesamorespecific and detailed perspective of revenue, expense and determination of businessresults accounting in enterprises, specifically an enterprise in the field of managingand operating building service, and at the same time, illustrating some remainingdeficiencies in the company's accounting work From there, the thesis contributessomeideasandsolutionstoimprovewiththeambitionthatKhanhHoicompanyc anrely on it to overcome and improve the revenue, expense and determining businessresultsaccountingintheirbusiness.Byapplyingtheproposedsolutions,thecompan y's managers will be able to increase the efficiency of the accounting systemintheir company, as well as manage and operate the projects well With thecompany's building and apartment projects, it is hoped that the proposed solutionswillhelptheapartmentmanagementboardtoimprovetheworkingspeedandinfor mationprocessingoftheaccountingdepartment,tobeabletoprovidenecessaryinformation to the company's accountants timely In addition, it is certain that thesesolutions will also help the company to manage costs and business operations moreeffectively Administrators will be able to control and know the specifics and detailsofthecostsofeachtypeofoutsourcedserviceandofeachagent and companyprovidingthoseservices.Moreover,indeterminingthebusinesssituation,theadmi nistratorwillalso knowthebusinessresultsofeachtypeofactivity.Fromthesepoints of interest, the companywillbeabletoimprovethequalityofitsservicesandtherefore,willattractmoreandmorecustomersandinvestorstothecompany, thesize ofthe company will increasemore and more.The authorwishes that thecompany'saccountingprocessandsystemwillbecomemoreandmorestrict,efficientandscient ific,andthe company'sbusinesswillbemoreand moreprosperous LỜI CAMĐOANCỦATÁCGIẢ Họ tên: Lê Nguyễn Gia BảoMãsốsinhviên:03080517006 Đềtàikhóaluậntốtnghiệp:Hồnthiệncơngtáckếtốndoanhthu,chiphívàxác định kết kinhdoanhtạicôngtycổphầnQuảnLýVàVậnHànhCaoỐcKhánhHội Giảng viên hướng dẫn: TS Nguyễn Quỳnh HoaTácgiảxincamđoanrằng: Khóa luận cơng trình nghiên cứu riêng tác giả, kết nghiên cứulà trung thực, khơng có nội dung cơng bố trước cácnội dung người khác thực ngoại trừ trích dẫn dẫn nguồn đầy đủtrongkhóaluận Tácgiảhoàntoànchịu tráchnhiệmvớilờicamđoannày Thứ Sáu, ngày 25 tháng năm 2021Sinhviênthực LêNguyễn GiaBảo LỜI CẢMƠN Trongqtrìnhthựchiệnkhóaluậntốtnghiệpnày,emđãnhậnđượcsựhướngdẫn,chỉdạynhiệttình, tậntụycủacácthầycơ.Trướctiên,emxinbàytỏlịngbiếtơn sâu sắc đến cô Nguyễn Quỳnh Hoa, giảng viên hướng dẫn em người đãtậntìnhgiúpđỡ,chỉdẫnvàchỉnhsửabàiviếtchoemđểemcóthểhồn thànhtốtkhóaluậncủamình Em xin chân thành gửi lời cảm ơn đến tất thầy cô trường Đạihọc Ngân Hàng TP Hồ Chí Minh nói chung thầy khoa Kế tốn – Kiểmtốn nói riêng, truyền đạt kiến thức chuyên môn bổ ích, giúp em có đủnănglực kiếnthức đểthực hiệntốtkhóaluậnnày Tuy cố gắng, nỗ lực khóa luận em cịn nhiều thiếu sót.Em mong nhận lời nhận xét, góp ý quý thầy để khóa luận củaemđượchồnthiệnhơn.EmkínhchúctấtcảqthầycơtrườngĐạihọcNgânhàngTP HồChíMinhđượcnhiềusứckhỏevàcónhiềuniềmvui,thànhcơngtrongcơngviệc Emxinchânthànhcảmơn ThứSáu,ngày25tháng6năm2021 Sinhviênthựchiện LêNguyễnGiaBảo