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F-^ (15JT) TRlTdNG DAI HOC AN GIANG KHOA KINH Tt - QUAN TRIKINH DOANH NGO MINH TU KE TOAN CHI PHI SAN XUAT VA TINH GIA THANH TAI CONG TY TNHH MTV LlTONG THlTC VINH BINH Chuyen nganh: Ke toan doanh nghiep KHOA LUAN TOT NGHIEP DAI HOC An Giang, thang nam 2013 LO^ CAM ON Sau nam ngdi tren giang dufrng dai hoc nhan duac su quan tSm, d^y do, giup da nhiet tinh cua cac thay co, tdi da hoc hoi duac rat nhieu khdng chi la nhOng kien thiic chuyen m6n ma toi dupe hoc hoi them nhieu ky nang, kien thtic cube song Day se la hanh trang giup toi co nhiing budc di tir tin han tuang lai Gid day, sap rdi kh6i ghe nha trudng, giang dudng dai hoc sap khep lai t6i xin gdi ldi cam on toi tit ca thiy c6 trudng Dai hoc An Giang, dac biet la cac thiy co Khoa Kinh ti - Quan tri kinh doanh, nhung ngudd true tiip giup d& va truyin dat kien thiic cho toi Toi xin gdi lai cam on chan din co Tran Kim Tuyen - Giang vien hudng din da nhiet tinh hudng din vk giup d& toi thai gian qua di t6i co thi hoan bai khda lu|n tot nghiep Ve phia gia dinh, cung vo cung bi6t an me da luon la cho dtra tinh than cho con, tao cho nhung dieu kien tot nhat ca ve vat chat cung nhu tinh than giup hoc tap va hoan uac ma cua minh Va toi cung xin gdi ldi cdm an toi tap the ca quan nai tdi thtrc tap cong ty TNHH MTV Luang thuc Vinh Binh: dac bi^t lachii Van Hdng Son phong hanh chinh, chti Nguyen The Hien - ke toan trudng va chi Nguyen Thi Thanh Nga - ke toan tong hop phong ke toan va cac anh chi cong ty da nhiet tinh gidp tao dieu kien cho toi hoan thanh bai khda luan Xin chuc cac thay co doi dao sue khde va cong cuoc song Xin chuc quy ca quan cang phat trien va thtah d^t Tdi xm chan cam an! Sinh vien thuc hien Ngo Minh Tu TOM TAT -a.— Ke todn chi phi va tinh gid thdrih la mot yeu to quan trpng doi vbi hoat dpng san xuat kinh doanh cua doanh nghiep no bao gom cdc chi phi bo dg tien hanh hoat dpng san xuat, tao pham mang ve doanh thu va Ipi nhuan cho doanh nghiep Bg qua tiinh san xudt co hipu qua, gia san phdm ban thi truang co gid thdp ma vln dam bao dupe chit hrpng thi hoat dpng tinh todn, xdc dinh va giam thieu e^e chi phi qud trinh san xuat la mot hoat dpng khong the thieu, no khdng nhung gop phln giam chi phi, tang Ipi nhuan ma no thS MSn su hieu qua cong tac quan ly va dieu chinh chi phi cua cac nhh quan tri Thong qua cac hoat dpng cua ke toan ma nha quan ly c6 the hieu ro hem tinh hinh hoat dpng san xuat kinh doanh cua doanh nghiep tut phat hien nhung kho khan de khac phuc va phdt huy nhiing thuan Ipi cua doanh nghiep minh Thdy dupe tam quan trpng cua cong tac ke todn chi phi san xuat va tinh gia san pMm nen t6i da chpn de tai "Ke toan chi phi san xuat va tinh gia gao tai cdng ty TNHH MTV Lucrng thuc VTnh Bmh" Bai bdo cao g6m chucmg: CHLTONG 1: Gibi thieu CHlTONG 2: Co so ly thuy^t v^g kg toan chi phi san xudt, tinh gid va phan tich bien dpng chi phi san xuat CHUONG 3: Giai thieu vg cong ty TNHH MTV Luang thuc VTnh Binh _ CHlTONG 4: Kg toan^hi phi san xuSt, tinh gia gao va phan tich bign dpng chi phi san xuat kinh doanh tai cdng ty TNH MTV Luang thuc VTnh Binh CHUtiNG 5: Nhan xet, kign nghi v^ kgt lugn DANH MUC Tf VIET TAT BHYT Bao hiim y ti BHTN B^o hiim thdt nghiep BHXH Bao hiim xa hoi CB - CNV Can bo cong nhan vien CP Chi phi CPBH Chi phi ban hang CPQLDN Chi phi quan ly doanh nghiep DD Dddang DN Doanh nghiep GVHB Gia von hang ban K/c Kit chuyin KPCD Kinh phi cong doan NCTT NhSn c6ng true tiip NVLTT Nguyen vat lieu true tiip NVL Nguyen vat lieu NVLC Nguyen vat lieu chinh NVLP NguySn vat lieu phu PSTK Ph^t sinh ky PX Phan xudng SDCK S6 du cuii ky SDDK S6 du diu ky SL San lupng SP San phim SPHT San pham hoan SPHTTD San phim hoan tuong duong sx San xuit sxc S&t xuat chung TK TM khoan TNHH TSCD Trach nhiem huu han Tai san co dinh DANH MUC BANG BangTrang Bang 2.1: So sanh m6i quan he giua CP SX v^ gia SP."9 Bang 2.2: PhMi tich biln dpng CP SXC biln dpng33 Bang 2.3: PhMi tich biln dong CP SXC biln dong33 B ang 3.1: B cao kit qua hoat dpng kinh doanh cua cong ty qua quy 2, quy 3, quy nam 201246 Bang 3.2: So sanh cac chi tiSu DT, thu nhap vdi lpi nhuan kl toan trudc thul 48 Bang 3.3: So sanh cac chi tieu chi phi vai ting CP49 Bang 4.1: So chi tilt tM khoan 62100161 Bang 4.2: S6 chi tilt tai khodn 62100263 Bang 4.3: s6 chi tilt tai khodn 62100364 Bang 4.4: S6 cai ting hop tM khoan 62165 Bang 4.5: T6ng hop hiong nhdn vien cr cac bp phan SX69 Bang 4.6: S6 chi tilt tai khoan 62200170 Bang 4.7: S6 chi tilt tai khoan 62200271 Bang 4.8: S6 cai ting hop t^i khoan 62272 Bang 4.9: CP phat sinh them cho cong nh^n true ca dem75 Bang 4.10: Si chi tilt tai khoan 62700176 Bang 4.11: Si chi tilt tai khoan 62700277 Bang 4.12: Phan bl cong cu, dung cu phong KCS78 Bang 4.13: PhSn bo cong cu, dung cunha tap the vabep tap the78 Bang 4.14: PhSn bl c6ng cu, dung cu Vung nguyen lieu va kho lua gao78 Bang 4.15: Phan bl cong cu, dung cu tl siy v^ tl ca dien79 Bang 4.16: Si chi tilt tai khoan 62700380 Bang 4.17: Trich khlu hao tai san la Nha ciia, vat kiln tnic81 Bang 4.18: Trich khlu hao tai san la May moc, thilt bi81 Bang 4.19: Trich khfiu hao tdi san la Phuong tien van tai, truyln din82 Bang 4.20: Si chi tilt tai khoan 62700483 Bang 4.21 :S6 chi tilt tM khoan 62700584 Bang 4.22: Si chi tilt tM khoan 62700786 Bang 4.23: S6 chi ti6t tai khoan 62700887 Bang 4.24: S6 chi tiSt tai khoan 62709888 Bang 4.25: S6 cai t6ng hap tai khoan 62789 Bang 4.26: Tap hap CP NCTT theo bo phan SX92 Bang 4.27: Tap hap CP SXC theo bo phan SX93 Bang 4.28: Tap hap CP tfr bp phan sang cong doan VUNG NGUYEN LIEU 94 Bang 4.29: Tap hop chi phi tir bo phan sang cong doan SAY95 Bang 4.30: Tap hop chi phi tir bp phan sang cong doan XAY XAT95 Bang 4.31: Tap hop CP tir bp phan sang cong doan DONG GOI96 Bang 4.32: Tap hap CP tir bp phan sang c6ng doan KHO THANH PHAM96 Bang 4.33: T6ng hap CP dupe pMn b6 theo cong doan SX97 Bang 4.34: T6nghpp CP dupe phan b6 a cong doansiy101 Bang 4.35: Thanh phlm va phu phim nhap kho sau xay xat102 Bang 4.36: T6ng hop CP dupe phan b6 a cong doan xay xat103 Bang 4.37: T6ng hop CP dupe phan b6 a cong doan dong gdi105 Bang 4.38: Tong hop CP ph^n b6 a cong doan lau lai, danh pass, diu trpn107 Bang 4.39: Gia SP e^e qu^i nam 2012108 Bang 4.40: So sanh gia SP cua cac quy108 Bang 4.41: K6t cdu cac CP gia SP109 Bang 4.42: Ty le tirng khoan muc chi phi t6ng CP SX a cac quy110 Bang 4.43: So sanh k^t c^u chi phi quy110 Bang 4.44: T6ng hop SL gao TP namIll Bang 4.45: So sanh san lupng va gia tri gao TP cua cac quy112 Bang 4.46: T6ng hop cac CP co CP NVLTT113 Bang 4.47: T6ng CP nguygn vat lieu chinh113 Bang 4.48: Tong hop gia lua thu mua tir nong dan qua cac quy114 Bang 4.49: Tong hop gia va lupng nguyen vat lieu chinh114 Bang 4.50: Bi6n dpng gia va lupng CP nguyen vat lieu chinh115 Bang 4.51: CP nguyen vat lifu phu117 Bang 4.52: CP nguyen vat lieu phu dan vi118 Bang 4.53: So sanh cac chi tieu cua CP NVLP118 Bang 4.54: T6ng hop gia va lupng CP nguy6n vat lieu phu118 Bang 4.55: Bi6n dpng gia va lupng CP nguySn vat lieu phu119 v Bang 4.56: T6ng hop CP NCTT121 Bang 4.57: So sanh cac chi tieu CP NCTT cua cdc quy121 Bang 4.58: BiSn (long gia CP NCTT122 Bang 4.59: T6ng hop CP SXC.".124 Bang 4.60: So sanh cac chi tieu cua CP SXC qnf va quy so vcd quy 124 Bang 4.61: Tong hop dcm gia SXC va hrqng thiinh pham125 Bang 4.62: So sanh CP SXC cua cac quy 126 Bang 4.63: T6ng hop cac bi6n dong dinh phi SXC126 DANH MUC fflNH HJnhTrang Hinh 3.1: San pMm cua cong ty42 Hinh 3.2: Mo hlnh kinh doanh mai cua c6ng ty TNHH MTV Luang thuc VInh Binh43 DANHMUCBIEUBO BieudoTrang Bilu d6 3.1: Doanh thu va lai nhuan cua cac quy nam 201247 BiSu d6 4.1: KSt cfiu cac chi phi gia dan vi110 DANHMUCSOBO Sffd6Trang So