Hoàn thiện công tác quản lý tài sản cố định tại Công ty TNHH kinh doanh thương mại dịch vụ tổng hợp Khánh Minh

   !"#$%&'$()$*$+" ),$-.)$*$$/+01),)2$3 145674$84"),$5 91+1 )2-:0;5<54) $*$315;45= *$ 4">-$4)$*$)%4!>()# *+0()?@.">$0;5<5#  *-A!B ">+5=;$C3 1">)?BDE=55>#?+0 FG0 *()?56E*;  *-7*5>5)2' 5!H/4*/4 IDJ*6=! KL'+EB 5)2- M74(5*KE#;$C*!J *66$#+>6 5< NO=5(P26 +L-Q( +*K'!(;$C+31*;$+; 5<5>5)2-"+E*(;5< BR$?5;!B">I4* ;P">*(*5;$C 7S+*"+E">(31,$CB ">,+E+*)2!8KE">-A$C +O*;31">SO*; *+O!T$418$, 0*?*+)#$- U0'),+5I ">T);5<  B4;$C+31">*; VV   *-WE)#+>$+8A5> (X"=+8'"L B4 ;$C">-.5;45=60YB!.UZZ )#>+1K,[4MX\*8'+ B4;$C">YB!-Q(X<%“Hoàn thiện công tác quản lý tài sản cố định tại Công ty TNHH kinh doanh thương mại dịch vụ tổng hợp Khánh Minh”. M7]\"H(^OL+5=0 'I8+ XHHI-_5 ),6C 4!B+* #-  ``   !" #$%&'%()%*%+)%,+-%.**/01)$234)5*6 1.1.1. Thông tin chung về Công ty .8<%YB!.UZZ)#>+1K,[4 M >R%&"abcVdUefg)2Y.5XfA-UBA!(" ZI *%hcV-cacdij` k%hcV-cacdajh M\"%h`hhdjialm U)2*X4$0%ng.)2Fo4" Z='?/+"%.UZZ pq+6%&G9+9!53 1.1.2. Lịch sử hình thành của Công ty YB!),$04V`^`hhcX;!> r! OO"ZI-^C"h`hchhhldc&? +)-YB!$#+>+8 YB!.UZZ  )#>+1K,[4M- W" +85ahs B!.UZZ)#> +1K,[4Mf*!8(9! 53+4G9()E"$<+094!8 - &j^52N*D.UZZ)# >+1K,[4M\+)#$85?B!W* U+$q+69!53+4G9+E)#*7 KtWuQvUw- YB!\41B*";$C$),X89 A"x&ymhhVf`hhhN^`hhc- .)#*tWuQvUw$)#*),:W^Z4+Y1?/5L *40$)#*!LW*U- cc  U^  `hhd%.UZZ      )#    >  +1  K ,  [4 M),)E57ZOY)#pZ:- U^`hhlz`hV`%.)#Z*tWuQvUw\$<+.dhh.)#* KW*UfO!$; t644)#*K W*UwB!8'>5)2{YUX$XW*U 6*- U^`hhj%.)#*tWuQvUw\$<+.dhh.)#*K W*UxYZxYY5U0:6*- U^`hV`%.)#*tWuQvUw\)?t&WW*w f.`hh.)#*8W*- U^`hV`%.UZZ)#>+1K,[4M$ 5^*02H "- .L4V`^`hhj(YB!.UZZ)#> +1K,[4M\#lhhZ!Y)#W(clYW4 $+$B$B$<5.Vh4,5)E+A"- U^ `hV`%.UZZ      )#    >  +1  K  ,  [4 MO!  6  8    O!  5!        7  +E  B   dh-hhhb^*0ZgI-O!$4! 7),64ahsB((O *+EB5)2+"4-U4!),?B O!6!abdb`hhj+!abcb`hV`+EK')dh |PYB!.UZZ)#>+1K,[4 M6(B*05=858E- U^`hV`(4!6$),ah-hhh9!53(5 lh-hhh7(B$),^`hhj YB!(jdh 5*P-6*),1858(8+*,4+E.0 g}o$9(B!I?5>5)29E Y(Og(~(•@ 7*^`hV`.UZZ)#>+1K,[4 M\C,P4970g}o ii 7.X>5)2LHW*U+94 )E+]BU€-.UZZ)#>+1K, [4M\ ),0g}oJ5,O!6*";$C $),89 0g}o$0"V58E+9! 53+4G9- QO!5!B**(L8+0)( 4 $7X!8 4-Z#/? +]!8$*7 .5A"+=+0!49 $"- .5)#$.UZZ)#>+1K,[4 MS=09>" 4*0E- M18+)#445 B!% f&9 .UZZ)#>+1K,[4 M`hf`ds>5)2 W*UB9-gO >5)22•$L‚adsƒ(O>5)2 $E),$)‚Vdsƒ- f„O!6*"O"5HP%V`hVchO "58)E(V`hVch444(j154+](Vdhh `hhhO+84- f.E444.UZZ)#>+1K ,[4M56+;$CO"- 6*1858B!.UZZ)#>+1 K,[4M$6<)#49% 7%8*9:;)5*<*)%8*=50.%;-9>,+?@6A)9;0%B*%<)5C.)%+)5$3D )%8*E p81RB*(4!;$C<…( ^% 7FGCFD$%8*9:;)5=*%DFGH)I%.$%%+)5E dd WE>)E58.UZZ)#>+1K, [4M)?S),185- YB!.UZZ)#>+1K,[4ML 68'>5)2()|PO!6#?+0G 0(4(O$),4(G9% (/H()E53!(53†4(9!;4 49 58),6*58O!!>B**5)E+ )E(!8G0($),9-.N^ !(29!(?5>5)2+!L)#* $),(B!\8158Vlhh9(58jRP( ^#+E]^5)E- %J)5I%KI%L),+*%@M)9;0$23$4)5*6N3)55O--%F0 a) Thuận lợi − Y),>5)2^?+6BB-Y$),(4 9$B),B!7$8(),#4( YB!),4^- − Y),6  L;!4(4+644  4- − :4!$\;$CYB!$/4^$6 !8B(*5$q+6G9(^$6 5;5>*(4'),4!80- − YB!$6$),4BO+8HO!6 #+>(TBO5‡!(^(4( *5;$C+-.0YB!$B( "(;!O6*+<*+1),- − Y),8O"4*+$),1+1"- − Y$), YB!$01(4,$C4 ^(4$=(?54$= )+B*(+E$),/^+N;B!\ ),B5$q+6- ll − W$6L%YB!P+"$E(N+"$* $`h-dhh-hhh-hhhP‚5)EH/cd-msƒ- − 2")2O!O>5)2G9  )E?5+5^$0$,B!4 55)#$- b) Khó khăn − &655$q+6G9!;!$*+E " $E(\G9E0>5)2- − &9 B!)$q),>5)2>f# '815$E+- − UP!8$*)K>8B!094 >^$8- − YB*G95+458B !7^5+*00/B*! 1.1.3. Chức năng, nhiệm vụ của Công ty 3P%Q$)L)5 f &(9!53+G9- f Q>+109- f [!8+0$8(B)2+9- f Y 6*X)#)E45 ^+58#?18 YB!+ >5)2- f YB!>54*+; =(+ 45P+"(6]HL+$5Iq+1+EU)E- CP%0BG,RS?@6A)%T) f YB!),!+31+"*;5+*45 ˆ18$,0"zB^+*$( K>(*2")2$z^$,'4KBz O4U)E+45YB!!$E- jj f M?5$8+E4#?4 (^)2,4G0+E)E(4!+ 5I  ;"O- f U8'+6*4*4+G0O $),(?5709(?5>5)2;" ˆ8*(+"(G0E )E- f YB!;!0956+E)E(),+!+" +"*OW*U+)E(),!+" 5O+)Eˆ1+1+ B!- f ),C,P+E4#+>4 (4#+><G0- f 4C+6*4,P09+E)E X4;!> )E+$04;"-.X4;!>  )E),C+6*4)#4,4$8($8 +E)E- f .4,5$\E*49 B!? 5+)E4C,P(4>5)2(5K G0*+1- UV$8@*W$%Q$CXG.6$234)5*6 Z‰xŠUoA‹ŒU.•Ž gZ•ox€M•Y ox€M•Y gI)#  gI;$C $), gIK' L gI 4+1 „)? „)?9! 53 „)?)E$< + „)?G9( )E+ aa Y"Z[\] ^"! _\Y  M1L%4+>5L$+*(4I0'5‘B +*+;! =5#K'- 0.GN<$$4)5*6%p)2>54*5)E4$0+<  B!(<+OB B+*5B!- fY>54*5)E0$\YB!+(18( $),+;45=5#+>- fo4"$)2*;! YB!5< (;!C,P$8;E<  YB!(;!K'4!;$C($6<( (K*(\’(X)?+|$04O+8)E;! XL44$0 U)E- fY>54*+B^+*$(+2"+0+ <;!$,,444BO+85YB!- $),o4"/*+1+;!X;! > )E-Y4I'^*+1)+ +*o4"(54*4B>2+L4 X==61+1B45;!> (H1/+!5;45=  *- !%K50.GN<$-%R*/.$%)X0$%`)%=*/:a)5-% b)5*W$%Q$%3 c)%$%`)%% p)2>54*B4K'O6(B4L6 *(+^)@.)(+*o4"+B4;! 4(H"5L4BO+84'!8 5-A$C$($)/("844==$ 5*-4)#431$5 *-.54*4*+11+O6$*  4")%X)?(|$0(!1(K*(\’O6- g154B4$+;!4L44 BO+8X;!> )E-„O!6#5$)#, $C4BO+8(O$),T $(^'‡+)2$- !%b)5*% :V)5GT0%.)++*o4"++*O! 6$),4701#?+0>5)2 *-.K'5X!5=+?5>5)2( mm 4='>+1(^*;(K,B(8' >5)2)o4">4 5)#(18+ 44 B!5Nz6 *4*+1(44z>+44( 4>2== B!+Eo4"($04 ) B!5^T)4^X(>54* 5$q+6819 *T)$>54 *++*'4!8+0$*;45=  B!(;45=81+),’5$81+ *;-P2",+EIK'LP)“( O^$6B4(94BO+85 I+",+EI45+*R436* X4*%K'*"'N(K4(;$C X‘4 B!- !%b)5?@F)9>$%8*9 :;)5%.6*+4+*31\"( \+5B!(03*B*E-pB+* $8;47(5654O )?(5$),9- !%b)5Id e*D.)*+0,R%pB44("84 X;!> U)E(*+1†K ,4*+145$K44+4+ L B!(B$\B!+$q+6 !4L4*0$,+*5;!>] ,+E*+==L *-.)( +*o4"6*84;!>L YL  -gOL4(==L( P+"(*;31+"-p0++"++"4  YB!-[4+41+1 -A$C B!([44 4+ -(!84*4;$C( L B!- .$-%f)g:a)5&F)g@8*%A$C87;45=( $),”\9P2,$C;45=B* O^$(*L+X$*; B!-:"5LBO?NK],+E5= +^ N)2()2!844G0BO( H45>(3/44!>D75157- f U4*+1#58(]!N2o4"B! S*+11Lˆ!<P$6 D\!84+48$8;4- VhVh [...]... nh kt qu kinh doanh: Qun lý thnh phm v lp bỏo cỏo kt qu kinh doanh, cui mi thỏng s xỏc nh kt qu k kinh doanh trong thỏng bỏo cỏo giỏm c cụng ty c im hch toỏn ca cụng ty: - Hỡnh thc k toỏn: Cụng ty hin ang s dng hỡnh thc k toỏn mỏy trong cụng tỏc hch toỏn k toỏn Hỡnh thc ny rt phự hp vi hot ng sn xut, qun lý, hch toỏn cụng ty Doanh nghip s dng phn mm k toỏn mỏy - Ch k toỏn ỏp dng: K toỏn doanh nghip... ngy cng vng mnh hn 1.4 c im kinh t k thut ca cụng ty 1.4.1.c im kinh t ỏnh giỏ hiu qu s dng TSC ti doanh nghip v cú nhng gii phỏp ỳng n, ngi ta cn c vo tỡnh hỡnh ti chớnh v kt qu kinh doanh cú liờn quan n hiu qu s dng TSC nh tng ti sn, ngun vn, quy mụ vn ch s hu, doanh thu, li nhun ca doanh nghip Trong 2 nm 2012, 2013 Cụng ty C phn TNHH kinh doanh thng mi dch v tng hp Khỏnh Minh ó t c mt s kt qu c th... Cụng ty m s chuyn kt qu tiờu th v phũng thng mi ca Cụng ty, vic hch toỏn doanh thu vn c thc hin bỡnh thng Phũng k toỏn l ni cung cp cỏc thụng tin v s vn ng ca cỏc ti sn, cỏc thụng tin v hiu qu sn xut kinh doanh ca cụng ty cng nh hiu qu ca vic s dng vn õy l nhng cn c giỳp cho lónh o cụng ty a ra c nhng quyt nh kp thi ỳng n a ra cỏc ch o v sn xut kinh doanh Vi c im t chc kinh doanh nh ó nờu trờn, cụng ty. .. Trm in (1) Trm in (2) TSC vụ hỡnh 01/09/2012Phũng k thut 01/01/2013Phũng k thut 01/01/2004Phũng k thut 01/01/2006Phũng k thut 01/01/2012Phũng khỏch 01/01/2004Vn phũng - 01/03/2012Cụng ty 01/01/2004Cụng ty 01/03/2012Cụng ty 01/01/2004Cụng ty Ngun: Cụng ty TNHH kinh doanh thng mi v dch v tng hp Khỏnh Minh 2.2.2 Tỡnh hỡnh trớch khu hao, kim kờ TSC ca Cụng ty Hin nay, hng nm Cụng ty vn tin hnh u n vic lp... sn xut c phi hp theo phng thc hn hp (phng thc song song tun t) Cụng ty TNHH kinh doanh thng mi dch v tng hp Khỏnh Minh c thnh lp vi nh mỏy bt git cú cụng sut 50000 tn/nm, cú giỏ tr u t 50 t ng, trong ú vn vay ngõn hng l 12 t, cũn li l vn t cú ca cụng ty Dõy chuyn, thit b sn xut bt git TNHH kinh doanh thng mi dch v tng hp Khỏnh Minh cú cụng ngh t trỡnh tiờn tin, hin i nht th gii, c t ng húa 80% cụng... u t ngy 01 thỏng 01 n ht ngy 31 thỏng 12 ca nm ú - n v tin t s dng: Vit Nam ng (VN) 17 CHNG 2: THC TRNG CễNG TC QUN Lí TI SN C NH TI CễNG TY TNHH KINH DOANH THNG MI TễNG HP KHNH MINH 2.1 C s lý lun v qun lý TSC ti doanh nghip tin hnh bt k mt hot ng sn xut kinh doanh no chỳng ta u cn phi cú 3 yu t c bn ú l : sc lao ng, t liu lao ng v i tng lao ng T liu lao ng l nhng vt dng c ngi lao ng s dng tỏc... phỳc li, s nghip, hay an ninh quc phũng ca doanh nghip + Ti sn c nh cha s dng : L nhng ti sn c nh cn thit cho hot ng sn xut kinh doanh hay cỏc hot ng khỏc ca doanh nghip, song hin ti cha cn dựng, ang c d tr s dng sau ny + Ti sn c nh ch x lý : L nhng ti sn c nh ca doanh nghip khụng cn thit hay khụng phự hp vi nhim v sn xut kinh doanh ca doanh nghip, cn c thanh lý, nhng bỏn thu hi vn u t ó b ra ban u... 6 Thu nhp bỡnh quõn ca ngi Tr 2.9 3.4 0.5 17.24% L Ngun: Cụng ty TNHH kinh doanh thng mi dch v tng hp Khỏnh Minh Nh vy thụng qua bng ta thy kt qu sn xut kinh doanh ca cụng ty trong nhng nm gn õy cú s tng trng v doanh thu, li nhun nm sau cao hn nm trc C th cỏc ch tiờu nm 2013 so vi nm 2012: Giỏ tr sn lng tng 69% tng ng tng 66459 (triu ng) Doanh thu tng 73,78% tng ng tng 66227 (triu ng) Li nhun sau thu... trong quỏ trỡnh sn xut kinh doanh ca mt doanh nghip cng nh trong mt nn kinh t ca mt quc gia - i vi cỏc doanh nghip, ti sn c nh l nhõn t y mnh quỏ trỡnh sn xut kinh doanh thụng qua vic nõng cao nng sut ca ngi lao ng - Ti sn c nh c xem nh l thc o trỡnh cụng ngh, nng lc sn xut v kh nng cnh tranh ca doanh nghip 19 - Ti sn c nh l mt trong nhng b phn c bn to nờn c s vt cht cho nn kinh t quc dõn, nú l yu... ca doanh nghip c chia thnh 3 loi: + Ti sn c nh dựng cho mc ớch kinh doanh: L nhng ti sn dựng trong hot ng sn xut kinh doanh c bn v hot ng sn xut ngoi c bn ca doanh nghip + Ti sn c nh dựng cho mc ớch phỳc li, s nghip, an ninh quc phũng ú l nhng ti sn do doanh nghip qun lý v s dng cho cỏc hot ng phỳc li, s nghip (nh cỏc cụng trỡnh phỳc li) cỏc ti sn c nh s dng cho hot ng m bo an ninh quc phũng ca doanh . B4 ;$C">-.5;45=60YB!.UZZ )#>+1K,[4MX*8'+ B4;$C">YB!-Q(X<% Hoàn thiện công tác quản lý tài sản cố định tại Công ty TNHH kinh doanh thương mại dịch vụ tổng hợp Khánh Minh . M7]"H(^OL+5=0 'I8+. ms l-.0=;O )2 p .5 `-m c-i h-d Vj-`is Nguồn: Công ty TNHH kinh doanh thương mại dịch vụ tổng hợp Khánh Minh U)+0!B;!; B! 5/^O!6^5)?+($,0^ #^5)E- Y14R8^`hVc+E^`hV`%o45>$),^lms )#'^llidm‚5*Pƒ-Q^jc(jas)#'^ ll``j‚5*Pƒ-p,0^`V(ais)#'^cjV‚5* Pƒ-.0=;O. V-cc `-UP+" ?/ ``(V`c ci-d `c(dVl `m-ld V(cmc V-hl Nguồn: Công ty TNHH kinh doanh thương mại dịch vụ tổng hợp Khánh Minh A!+P+" B!^`hVc+E^ `hV`h^$84-o45>2"^`hVc$jmchV‚5* Pƒ^V(Vi$+E^`hV`)#'^VdVlj‚5*Pƒ-.5 % fo45>$)+)H^`hVc$cc`j`‚5* Pƒ^V(m$+E^`hV`)#'^Vdjci‚5*Pƒ- fo45>">+)^`hVc$ilh`m‚5*Pƒ h-V$+E^`hV`)#'dll‚5*Pƒ-YB! )!!"+E/3 1(B=511+1- kUO$N01GIl*%@M* Z*!(#K'