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B O IH -o0o - N T T NGHI P NK NH K T QU PH C HI N : NG TH : A19906 2014 NG B O IH -o0o - N T T NGHI P NK NH K T QU PH ng d n c : : ng Th : A19906 :K Kim Lan ng - 2014 Thang Long University Library L IC ct n t t nghi s c nhi i t ng d n Th.s Kim c ti p gi ng d y em th i gian h c t p t i b ng d n em su t th i gian c hi il tr c ti p truy ng d y t ih n th c v kinh t t nh c n n t ng v nt c n nh t, L I b c hi uc ng d li u c ps d h tr t ng mv l ng Th ng Thang Long University Library M CL C L IM U N CHUNG V K NH K T QU P KINH DOANH I 1.1 doanh nghi k 1.1.1 m c a ho 1.1.1.1 1.1.1.2 nh k t qu ng i .1 i m ho i m c a ho 1.1.2 M t s doanh nghi i nv k nh k t qu i 1.1.3 mv c ak nh k t qu .3 1.1.3.1 mc a k 1.1.3.2 ak nh k t qu nh k t qu 1.1.3.3 Nhi m v c a k 1.1.4 .3 .4 nh k t qu 1.1.4.1 .5 1.1.4.2 1.1.4.3 1.1.4.4 i 1.1.5 1.1.5.1 b ng ti n m t 1.1.5.2 .8 1.1.6 nc 1.2.N i dung k .11 1.2.1 Ch ng t k 1.2.1.1 Ch ng t k 1.2.1.2 1.2.2 1.2.2.1 K .8 n s d ng 11 11 n s d ng 11 14 i doanh nghi p h .14 1.2.2.2 K ki nh k 18 i doanh nghi p h 1.3 N i dung k nh k t qu .19 1.3.1 K .19 1.3.2 K nh k t qu .21 1.4 H th ng s k d ng k nh k t qu kinh doanh 21 TH C TR NG K NH K T QU 23 PH 2.1 T ng quan v ph 2.1.1 23 nc 2.1.2 m ho 2.1.3 m t ch c b 2.1.4 m t ch c b 2.1.5 C ph ng kinh doanh c m t ch 23 ph 24 ph 25 27 ph 29 2.2 Th c tr ng k nh k t qu ph .30 2.2.1 ph 30 2.2.1.1 c ti p .30 2.2.1.2 2.2.1.3 c chuy thu ti n t p trung 31 2.2.2 31 2.2.3 N i dung k ph 2.2.3.1 K 33 c ti p 33 2.2.3.2 K c chuy 2.2.3.3 K 38 thu ti n t p trung 41 2.2.4 N i dung k nh k t qu 2.2.4.1 K 2.2.4.2 K 31 ph .65 65 nh k t qu 75 M T S GI N K NH K T QU PH N 76 3.1 ty C ph c tr ng k nh k t qu 76 Thang Long University Library 3.1.1 Nh m 77 3.1.1.1 V 77 3.1.1.2 V 3.1.2 3.2 M t s K T LU N nh k t qu 78 m 78 xu t nh ph nk nh k t qu .79 DANH M C c ti p 15 cg .15 .16 16 n chuy n th n chuy n th 1.5 1.6 17 17 1.7 K 1.8 1.9 nh .18 .19 .20 1.10 21 nh k t qu ghi s k th c Nh 2.1 2.3 Quy 22 25 28 nm mk 30 Thang Long University Library DANH M C B NG BI U Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi Bi u 2.1 34 u 2.2 35 u 2.3 Phi u xu 36 u 2.4 37 u 2.5 38 u 2.6 Phi u xu 39 u 2.7 40 u 2.8 41 u 2.9 42 u 2.10 43 u 2.11 Phi u xu 44 u 2.12 45 u 2.13 46 u 2.14 .47 u 2.15 48 u 2.16 49 u 2.17 50 u 2.18 51 u 2.19 52 u 2.20 53 u 2.21 54 u 2.22 55 u 2.23 .56 u 2.24 57 u 2.25 58 u 2.26 59 u 2.27 60 u 2.28 61 u 2.29 62 u 2.30 63 u 2.31 64 u 2.32 66 u 2.33 B ph n qu .68 u 2.34 69 u 2.35 70 u 2.36 .71 u 2.37 .72 u 2.38 .73 u 2.39 74 u 2.40 75 Bi Bi Bi Bi Bi Bi Bi Bi u 3.1 .79 u 3.2 .80 u 3.3 B kh u hao 80 u 3.4 B ph n qu 81 u 3.5 B ph 82 u 3.6 .83 u 3.7 S chi ti t TK 6421 84 u 3.8 S chi ti t TK 6422 84 Thang Long University Library v k a gi m b cs c ghi ng th i n kho: u ki n thu n l i cho vi c ph n kho theo pv cx p s li u k p th ch V u qu bi ng c t ch vi c Nh p Xu qu p th i u qu ng s bi c ghi nh ng c th nh xu t k m t ch 3.1.1.2 V ng bi n u ch nh cho n th ng ng H th ng c ng th p s li u gi nh k t qu o c th c hi k K kinh doanh c nh k t qu c ch c.Vi c th c hi n qu c nhu c c hi u qu ho c th c hi n t , ng ng th h c k t qu m ng ng nhi is ns chi t kh iv 3.1.2 pv nh v ng ho d ng ng l d ng chi quay v n m nh nh ng k t qu t qu ch c k ph nh ng t n t i ti n nh ng t n Th nh t: V k Hi n gi m tr doanh thu s d c chi ti t kh n gi m tr , tr l i chi ti t i n gi m tr Th hai: V chi T tc nghi kh u hao c ph o n chi 78 ti t, ph kh u hao c a hai b ph TK 642 Th ba: V kh u hao, chi c a b ph ph n qu doanh nghi c u ch Th :V h nh ba, t t c m th c ph n n chi ti hi ti t, c th v y c nm s d u ti k ho p 3.2 Th nh t: V k s d ti n gi m tr doanh thu n gi m tr t kh , c chi tr l chi ti n gi m tr chi ti t, s ki n ngh n gi m tr doanh thu Bi u 3.1 06 ng TK SH 24/06 13406 NT 24/06 131 3.431.494 3.431.494 79 Thang Long University Library Bi u 3.2 TK SH 24/06 10223 NT 24/06 131 10 285.000 2.850.000 2.850.000 Th hai: V chi kh u hao Do ph u hao c a hai b ph vi c xu t v pb kh u hao chi ti Bi u 3.3 B kh u hao ng hao hao TK 6421 TK 6422 7.309.453 279.442 (TS03) 1/6/2013 60 17.846.500 3.059.341 4.250.112 279.442 279.442 7.588.895 (Ngu 80 279.442 3.059.341 4.529.554 Th ba: V nh ng b ph ph c v xu b chi ti ph c ph n qu p ti Bi u 3.4 B ph n qu - BTC - H CV Nguy n Tri u Th Lan H ng Ng c T ng - LCB - HSL NC SPC n nhi m T ng BHXH tho i BHYT BHTN T kho n gi m tr Th TP 3.450.000 3,00 24 0,4 1.380.000 300.000 600.000 5.730.000 241.500 51.750 34.500 327.750 5.402.250 KTV 3.070.500 2,67 25 0,3 921.150 200.000 625.000 4.816.650 214.935 46.058 30.705 291.698 4.524.952 NV 2.691.000 2,34 26 0,2 538.200 100.000 650.000 3.329.200 188.370 40.365 26.910 255.645 3.073.555 7.450.000 1.450.000 3.169.000 64.318.075 3.657.435 522.491 4.963.662 59.354.413 52.249.075 783.736 Ngu 81 Thang Long University Library Bi u 3.5 B ph n - BTC - H - - CV T ng NC SPC 3.450.000 3,00 25 NV 2.691.000 2,34 NV HSL TT Tr n Lan LCB 2.691.000 44.501.250 n T ng T kho n gi m tr BHXH BHYT BHTN 5.755.000 241.500 51.750 34.500 327.750 5.427.250 650.000 4.398.300 188.370 40.365 26.910 255.645 3.873.555 250.000 625.000 4.104.200 188.370 40.365 26.910 255.645 3.848.555 5.120.300 1.700.000 3.419.900 54.741.450 3.115.088 667.519 445.013 4.227.619 50.513.831 nhi m tho i 0,4 1.380.000 300.000 625.000 26 0,2 807.300 250.000 2,34 25 0,2 807.300 (Ngu 82 Th Bi u 3.6 218A- - - TK 334 TK TK 338 L BHXH TK TK 334 BHTN TK 3383 TK 3382 BHYT TK 3384 TK 3389 TK 338 TK 6421 44.501.250 10.240.200 54.741.450 890.025 7.565.213 1.335.038 445.013 10.235.288 64.976.738 TK 6422 52.249.075 12.069.000 64.318.075 1.044.982 8.882.343 1.567.472 522.491 12.017.287 76.335.362 6.772.523 1.451.255 967.503 9.191.281 9.191.281 23.220.078 4.353.765 1.935.007 31.443.856 150.503.381 TK 334 96.750.325 22.309.200 119.059.525 1.935.007 ( 83 Thang Long University Library Th :V h nh n c p 2: nghi lo i b s chi ti n nh u ch tc i ch ng kinh doanh c a ng bi n thi p Bi u 3.7 S chi ti t TK 6421 SH NT 23/06 PC50 23/06 111 1.027.972 30/09 30/09 30/09 BPBKH BPBTL BPBTL 30/09 30/09 30/09 214 334 338 3.059.341 54.741.450 10.235.288 30/06 30/06 84.150.230 ( Bi u 3.8 S chi ti t TK 6422 Ngay SH NT 11/06 12/06 PC14 PC15 11/06 12/06 111 111 4.100.000 4.090.915 15/06 17/06 PC29 PC30 15/06 17/06 111 111 1.068.000 1.386.360 30/09 30/09 30/09 BPBKH BPBTL BBPTL 30/09 30/09 30/09 214 334 338 4.529.554 64.318.075 12.017.287 30/06 30/06 95.049.805 84 K T LU N c nh tranh gay g t gi Trong n n kinh t th nha ng v pv i g a n n kinh t bi tv h ts c u doanh nghi p u qu Vi pv t c n thi nh k t qu i v i doanh nghi t pv qu u ki n cho doanh nghi p t ch c ho u qu ng th c mb ol hi iv c is Nh n th ph t qu cao Qua th i gian th c t p t n i hi v ng s u qu u ti p c uv u, em th c bi k t qu nh k t qu a nh nt im ts v k t qu nk nh n C ph c thi nh d nh k t qu cs c bi c ts , ch ng d n, ch b o t t nc a th a Th.s i gian th c t n nh C ph , Kim lan n th i nh cs nc ! ng Th c hi n ng Thang Long University Library PH L C Bi u 0.1 S nh - - ng SH ghi NT TK 02/06 03/06 PNK01 PXK05 03/06 05/06 06/06 06/06 02/06 x x x x x x x x 03/06 03/06 PXK12 PXK13 156 133 331 632 156 131 511 3331 05/06 06/06 06/06 x x x x x x x 157 156 632 156 131 511 3331 180.000.000 18.000.000 198.000.000 35.100.000 35.100.000 62.700.000 63.000.000 57.000.000 5.700.000 63.000.000 32.287.500 32.287.500 54.891.375 49.901.250 4.990.125 07/06 GBC01 07/06 08/06 PXK26 08/06 08/06 08/06 09/06 x x x x x x x x x x x x x x x x x x x 08/06 GBC05 PXK27 09/06 08/06 09/06 09/06 PT03 09/06 09/06 11/06 09/06 BBKH PNK07 PXK42 11/06 11/06 12/06 09/06 11/06 11/06 PC14 PC15 112 131 632 156 131 511 3331 112 131 632 156 111 511 3331 5212 3331 131 156 632 11/06 12/06 x x x x x x x x x 632 156 131 511 3331 642 133 111 642 Thang Long University Library 62.700.000 62.700.000 36.000.000 36.000.000 62.700.000 57.000.000 5.700.000 62.700.000 62.700.000 360.000 360.000 653.664 594.240 59.424 855.450 85.545 940.995 553.500 79.875.000 553.500 79.857.000 47.025.000 42.750.000 4.275.000 4.100.000 410.000 4.510.000 4.090.915 x x 14/06 14/06 GBC09 14/06 15/06 17/06 PNK10 PC29 PC30 14/06 15/06 17/06 17/06 PXK48 17/06 20/06 PXK78 20/06 20/06 PXK12 20/06 22/06 20/06 20/06 PXK79 22/06 22/06 22/06 PT09 133 111 x x x x x x x x x x x x x x x x x x x x x x x x x x 5211 3331 112 156 133 331 642 133 111 642 133 111 157 156 157 156 632 157 131 511 3331 632 156 111 511 3331 409.091 2.137.500 213.750 4.500.006 2.351.250 70.000.000 7.000.000 77.000.000 1.068.000 106.800 1.174.800 1.386.360 138.636 1.524.996 9.000.000 9.000.000 43.840.000 43.840.000 63.000.000 63.000.000 109.725.000 99.750.000 9.975.000 1.050.000 1.050.000 1.943.172 1.766.520 176.652 23/06 PXK48 23/06 23/06 23/06 GBC11 23/06 PXK78 23/06 23/06 20/06 23/06 GBC12 BBCK 23/06 23/06 Cho 23/06 T PC50 23/06 23/06 24/06 25/06 25/06 23/06 BBKH 23/06 PNK20 13406 24/06 PXK113 25/06 25/06 x x x x x x x x x x x x x x x x x x x x x x x x x x x x 632 157 112 511 3331 632 157 131 511 3331 112 635 131 641 133 111 5212 3331 131 156 632 5211 3331 131 632 156 131 511 9.000.000 9.000.000 15.675.000 14.250.000 1.425.000 43.840.000 43.840.000 75.492.868 68.629.880 6.862.988 74.737.939,32 754.928,68 Thang Long University Library 75.492.868 1.027.972 102.797,2 1.130.769,2 2.850.000 285.000 3.135.000 1.800.000 1.800.000 3.431.494 343.149,4 3.774.643,4 43.750.000 43.750.000 77.349.520 70.317.500 x 3331 x x x x x 632 156 131 511 3331 27/06 PXK124 27/06 27/06 27/06 30/06 30/06 30/06 30/06 30/06 30/06 BPBTL BPBTL BPBKH PKT PKT PKT 30/06 x x x x x x x x x x x x 30/06 30/06 30/06 30/06 30/06 642 334 642 338 642 214 511 911 911 632 911 642 17.500.000 7.031.750 17.500.000 30.939.700 119.059.525 28.127.000 2.812.700 119.059.525 22.252.575 22.252.575 7.309.453 7.309.453 3.426.628.045 3.426.628.045 2.991.900.359 2.991.900.359 179.200.035 1.054.902.455.000 179.200.035 1.054.902.455.000 B quy n B quy n U THAM KH O t Nam (2006), Ch H th ng k H th nk H th ng k ng t H th ng chu n m c k THS Nguy t Nam (2006), Ch k k k p, k nghi p, t Nam ch v T Ph m Th d p, NXB i h c Kinh t Qu c ng d n th PGS.TS Nguy n Minh Qu ng Quy k n tr i nh s 48/2006 vi i h c Kinh t aB k ng B p Thang Long University Library