KETOAN-KIEM TOAN
TO CHlfC CONG TAC KE TOAN TAI CONG TY CO PHAN NHA TRANG
SEAFOODS - F17
• MAI D I I M LAN HUCJNG
TOM TAT:
Muc lieu ctia nghien cffu ndy phdn tich thffc trang td chffc cdng ldc kd' todn tai Cdng ty Co phan Nha Trang Seafoods - F17. Kd't qua nghien cffu cho thd'y, ben canh nhffng mat dat dffdc.
Id' chffc cdng ldc kd' loan tax Cdng ty Co phan Nha Trang Seafoods - F17 vdn cdn ton tai mot sd' ban che'. Trdn cd sd ke't qua phdn tich, nghien ciJu da de xud't nhffng giai phdp nham hoan thien td chffc cdng tac kd' loan tai Cdng ly Cd phan Nha Trang Seafoods - F17.
Tiif khda: Kd' todn, td' chffc cdng tac ke' loan, Cdng ty Cd' phan Nha Trang Seafoods - F17.
1. Dgt van de
Cdng ty Co phan Nha Trang Seafoods - F17 dffdc ±anh ldp trdn c0 sd cd ph^n hda Cdng ty Chd' bid'n thuy san xuat khau Nha Trang, dia chi tai 58B Dffdng Hai Thang Tff, phffdng Vmh Hai, thdnh phd Nha Trang, tinh Khdnh Hda. Cdng ty cd 37 nam kinh nghidm trong che bie'n, xuat khd'u hai san vd la doanh nghiep che'bie^n xua't khd'u thuy hai san CO quy md hang dau khu vffe mien Trung. Vdi nang Iffc san xud't binh qudn dat khoang 200.000 td'n nguyen lidu mdi nam, Cdng ty dd tffng bffdc tao dffng dffdc uy tin va thffdng hidu tren thi trffdng trong va ngoai nffdc. Trong nhffng nam qua, Cdng ly Cd phan Nha Trang Seafoods - F17 dd chu ddng cd cd'u iai bd mdy td' chffc, tang cffdng cdng tdc quan Iy, tffng bffdc hoan thidn vai trd cua cdng tdc ke'todn. Tuy nhien, thffc te'hien nay cho thay, cdng tdc kd' todn d Cdng ty cdn nhieu bd't cap. Vi vdy, hoan thidn id' chffc cdng tdc ke' loan lai Cdng ly cd y nghTa thie't thffc, gdp phan ndng cao chd't Iffdng quan Iy lai chinh va tffng bffdc hda nhdp thdng Id, chud'n mffc qud'c te' vi ke todn
2. Phifdng phap nghidn c^u
Nghien cffu sff dung cdc phffdng phdp nghien cffu dinh tinh nhff khao sdt, thd'ng ke md la, phdn tich va npi suy, thu thap thdng lin iff sff quan sat, tdng hdp phdn lich, so sdnh, phdng vd'n,... nham tim hie'u, ddnh gid thifc trang to chffc cdng lac kd'todn lai Cdng ly Cd phan Nha Trang Seafoods - F17, Iff dd de xua't cdc giai phdp nham hoan thidn id chffc cdng tac kd' todn tai Cdng ly.
3. Thrfc trang to' chtfc cdng tac ke'toan tai Cdng ty Cd' ph^n Nha Trang Seafoods - F17
3.1. Tinh hinh hoat dong sdn xud't - kinh doanh cua Cong ty trong ndm 2018
Ke'l thuc ndm 2018, ke't qua hoat ddng san xua'l - kmh doanh cua Cdng ly Cd' phan Nha Trang Seafoods nhff sau (Xem Bdng)
TTnh hinh san xua't va xua't khd'u cua Cdng ty dd dat dffdc nhieu thdnh tffu ve san Iffdng cung nhff kim ngach xud't khd'u trong nam 2018. Cu the':
San Iffdng xua't khau cua Cdng ty da dat 7.035 la'n, tdng 15.56% so vdi cung ki, trong khi kim ngach xua't khau dat 54,2 trieu USD tang 16,81 %;
TAP CHi CONG THII0NG
Bang. Ket qua hoqf dong sdn xud't - kinh doanh cua Cdng fy Co phdn Nha Trong Seafoods STT
1 2 3 4 10
Chi tieu San luong san xuat San luflng xuat l<hau Kim ngach xuat khau Doanii thu thuan Ldi nhuan sau thue
BVT Tan Tan Trieu (USD)
Ty dong Ty dong
2017 6.346 6.088 46,40 1.086,39
41,23
2018 6.073 7.035 54,20 1.313,87
63,34
%Tang/Giam 13,60%
16,56%
16,81%
20,94%
29,37%
Nhd day manh boat ddng ban hang, doanh thu thuan cung dat 1.313,87 ly ddng va ddc bidt idi nhuan rdng dat 53,34 ty dong, ga'p 1,29 lan so vdi nam 2017.
3.2. Nhffng mat dd d^t dffdc 3.2.1. Td chffc bd mdy ke'todn
De hoat ddng san xua't - kmh doanh cua Cdng ty dat hieu qua cao, cac phdng ban cua Cdng ty nam bat va xff Iy thdng lin mpl cdch nhanh chdng va chinh xac, nhffng van dam bao tinh tdp trung thd'ng nhd't chat che trong quan Iy ciing nhff chi dao cdng tdc kd'todn ndn Cdng ly da dp dung hinh thffc kd'todn vffa tap trung vffa phdn tdn.
Tinh phdn tdn cua bd may kd' loan dffdc the hidn: Ke'toan irffdng cua Cdng ty da xay dffng he thd'ng kd' toan chung cho td't ca cdc phdn xffdng.
Ke' loan vien lai cac phdn xffdng se tid'n hdnh thu thdp cdc chffng tff gdc phat sinh d phdn xffdng, dinh khoan, thffc hidn cdng vide ghi ehep ban d^u theo tffng ngay. Vad thdi die'm cud'i thdng, cuoi quy cdc phan xffdng tid'n hdnh dd'i chie'u sd sach vdi nhau va vdi Cdng ty ca ve sd' Iffdng ldn gia tri.
Tinh tap trung cua bd may ke' lean dffdc thd' hidn: Mac dij tai cdc phan xffdng cd bd phan xdc dinh ke't qua kinh doanh rieng nhffng cdc phan xffdng van khdng dffdc phep md tai khoan rieng tai ngan hang dd' thffc hien giao dich vdi khdch hang. Ta'l ca cac nghidp vu lidn quan de'n tien gffi ngan hang va cdc khoan phai nop Nhd nffdc deu phai thdng qua Cdng ty.
Tdm lai, linh phan tdn dffdc the hien d yd'u id' dau vao thi linh lap trung dffdc the' hien d yd'u td' dau ra, tffc la trdng cdng tdc lieu thu san pha'm.
3.2.2. To chffc he tlid'ng chffng tif ke'todn He thd'ng chffng iff ke' todn dp dung tai Cdng ty hien nay dffdc thffc hidn theo Thdng tff sd' 200/2014/TT-BTC ngay 22 thang 12 ndm 2014 cua Bp Tai chinh. Cdc chffng iff ke' todn sff dung tai
Cdng ly deu thudc loai hffdng ddn, mdt sd'chffng tff Cdng ty lffa chpn dp dung theo bid'u mdu ban hanh va mdt sd chffng tff khdc Cdng ly iff ihie't ke' phu hdp vdi dac did'm hoat ddng va yeu cau quan Iy ciia Cdng ty nhffng van dam bao cung ca'p nhffng thdng tin theo quy dinh cua Ludt Kd' loan va cdc van ban sffa dd'i, bd sung, thay thd'.
Mpi nghidp vu kinh te', tai chinh phat sinh trong Cdng ty deu dffdc lap chffng tff va ghi ehep day du, trung thffc, khach quan vdo chffng tff kd' lean. Cac chffng Iff dffdc tap trung ve Phdng Kd'todn Tdi vu, ke' loan long hdp kie'm ira linh hdp phdp ve ca ndi dung Ian hinh thffc, sau do chuye'n cho ke' todn irffdng ky duyet, diffc hien phan loai va giao cho ke' loan cac ph^n hanh.
3.2.3. To chffc he thd'ng tdi khodn ke todn Hidn nay, Cdng ty Cd' phan Nha Trang Seafoods dang dp dung he thd'ng tai khoan do Bd Tdi chinh ban hanh theo Thdng tff sd200/2014/TT- BTC ngdy 22/12/2014 cua Bd Tai chinh bao gom 9 loai Iff loai 1 de'n loai 9. Bdn canh dd, cd mdt vai tai khoan Cdng ty da md chi tid't thdm tai khoan cap 2, cap 3 de de dang theo ddi vd phuc vu cho cdng tdc bdo cdo.
Vi du: Tai khoan 511 - Doanh thu ban hang va cung ca'p dich vu, Cdng ty dd md chi tie't nhff sau:
- Tai khoan 5112 - Doanh thu bdn cac thdnh pha'm
+ Tdi khoan 51121 - Doanh thu ban hang xua't khau
+ Tai khoan 51122 - Doanh ihu bdn thanh pham ndi dia
-I-Tai khoan 5112D-Doanh Ihu bdn nffdc da 3.2.4. To chffc he thd'ng .so ke todn Hien nay, Cdng ty ap dung hinh thffc ke' loan Chffng tff ghi sd va ap dung chffdng trinh phan mdm ke todn trdn mdy vi tinh. Do Cdng ly dung hinh thffc Chffng tffghisd', nen phan mem ke'toan
320 So 19-Thang 10/2019
KETOAN-KIEM TOAN
s^ dung cac loai sd' sau: Chffng tff ghi sd. So Dang ky Chffng iff ghi sd, cac sd chi tie't cdc tai khdan, sd Cdi cac tai khoan. Hau he't cdc loai sd sdch deu dffdc thffc hien qua phan mem, vi thd'sau khi nhap sd' Heu tff chffng iff gd'c, may vi tinh se iff xff ly dff lieu va kd't xua't vdo cac so cd lidn quan.
Cdc mlu so dffdc thid't ke'phu hdp vdi dac did'm hoat ddng va yeu cau quan ly cua Cdng ty nhffng van dam bao trinh bdy thdng tm day du, rd rdng, dd kiem tra, kiem sodl. Qua tim hi^u cho tha'y, hinh thffc kd' todn Chffng Iff ghi sd dang dp dung thich hdp vdi dac die'm cua Cdng ty
3.2.5. To chffc he thd'ng bdo cdo ke'todn Hien tai, Cdng ty Co' phan Nha Trang Seafoods dd van dung he thd'ng bao cao tai chinh theo quy va bdo cao ndm tuan thu ydu cau cua cac Chua'n mffc Kd'todn Viel Nam, Che'dp Ke' toan doanh nghiep Viet Nam dffdc ban hdnh thee Thdng Iff sd 200/2014/TT-BTC nga y 22 tha ng 12 ndm 2014, Thdng tff sd 202/2014/TT-BTC ngdy 22 thang 12 ndm 2014 cung nhff cdc Thdng tff khdc hffdng dan thffc hidn chuan mffc ke'toan cua Bp Tai chinh trong vide ldp va trinh bay Bdo cdo tai chinh.
3.3. Nhffng han che'con ton tqi
Ben canh nhffng kd't qua da dat dffdc, id chffc cdng tac kd' loan tai Cdng ty Co phan Nha Trang Seafoodscdn ton tai nhffng han che'can hoan thien nhff sau:
3.3.1. Ve to chffc bo mdy ke todn
Nhdn vidn ke'toan phai kiem nhiem nhieu phan hanh ke'todn tao nen dp Iffc trong cdng vide. Ben canh dd, nhan vidn kd' loan chffa danh nhieu thdi gian dd' cap nhat cdc chd'dO chinh sdch mdi, trinh dd chuyen mdn va trinh dp ngoai ngff tin hpc chffa dffdc cap nhal thffdng xuydn.
3.3.2 Ve td chffc he thd'ng chffng tff ke todn Vide ghi ehep cac ndi dung trdn chffng iff chffa day du, kip thdi, nhff: khdng ghi ngay, thang lap chffng tff, ngdy thdng phal sinh, thid'u chff ky ciia cac ben lien quan va ndi dung nghiep vu kinh td' phdt sinh chffa dffdc ghi rd rang, cu the, ndn gay khd khdn chd vide kid'm tra, dd'i chie'u.
Vide giao nhdn va ludn chuyd'n chffng tff giffa nhdn vien ke' loan phan xffdng va ke" todn van phdng Cdng ly cdn chdm, chffa khoa hoc vd chffa cd phie'u giao nhdn chffng iff nen ddi khi chffng tff hi tha't lac.
3.3.3. Ve to chffc he thd'ng so ke todn Hien nay, he thd'ng sd' ke' todn td'ng hdp dffdc sff dung tai Cdng ty tffdng dd'i day du nhffng mffc dd chi lie't cho tffng tai khoan chffa cao, cu the Cdng ty chffa md sd chi tie't lai khoan 511 "Doanh thu ban hang va cung ca'p djch vu " va sd' chi tid't tai khoan 632 "Gia vd'n hdng ban" cho tffng san pha'm nen gay khd khan cho vide cung cd'p thdng tin phuc vu cdng ldc ke'toan.
3.3.4. Ve to chffc he thd'ng bdo cdo ke todn Mac dCi cdc bao cao tdi chinh tai Cdng ly da' dffdc lap theo mau quy dinh. Tuy nhidn, cdng tdc ldp bdo cao kd' loan quan tri hien nay tai Cdng ty chffa thffc sff dffdc quan tdm diing mffc, vide cung cd'p thdng tin cho nha qudn tri chffa kjp thdi, anh hffdng dd'n cdng tdc quan ly, dieu hdnh hoat ddng cua Cdng ty.
4. Cac giai phap nhdm hoan thien to' chtfc cdng tac kd' toan tai Cdng ty Co' ph4n Nha Trang Seafoods - FIT
Mot Id, Hoan thidn td chffc bd mdy kd'tddn. Bp may kd' todn lai Cdng ty can dffdc td chffc khoa hpc va hdp Iy hdn, ddng thdi tdng cffdng cdng tac dao tao bdi dffdng nhdn vien kd' todn ca v^ trinh dp chuyen mdn nghidp vu Ian nang Iffc thffc lien.
Cdng ty cd the bd sung thdm nhdn vidn ke' loan, tdch cac phan hanh ke loan neng biel, phdn chia trach nhiem rd rdng cua tffng nhdn vien trong phdng kd'todn. Cu the: (Xem Sddd)
Vide dp dung giai phdp nay tai Cdng ly cd ldc dung ban che' dp Iffc trong cdng vide cho nhan vien ke' todn.
Hat Id, Hoan thidn Id' chffc he thd'ng chffng tff kd' loan. He thd'ng chffng iff ke' todn sff dung tai Cdng ty can phai hoan thien tff khau lap chffng iff, phdn loai, sap xe'p chffng Iff, kiem tra chffng tff cho de'n khau ludn chuye'n chffng tff.
Ngoai ra, de khac phuc tinh trang tap hdp chffng tff cham trd, phdng kd' tddn ndn quy dinh thdi gian nop chffng tff cu thd' dd' cd so' lieu phan dnh kip thdi. Bdn canh do. Ban gidm dd'c Cdng ty phai cd sff hd trd trong viec ndng cao y thffc trach nhiem, xdy dffng chd'dd thffdng phat ro rang, trff vdo lien Iffdng hddc lien thffdng cua nhan vien nd'u nop cham thee quy dinh.
Ba Id, Hoan thidn td chffc he thd'ng so kd' toan.
De' cung cd'p ihdng tin kip thdi, hdp Iy cho nhd quan tri ve doanh thu cua tffng mat hang, tffng hoat ddng, tffng thi trffdng, Cdng ty nen md ihdm sd chi
TAP CHi CONG THlAlNG
Sd do: Bp may ke todn cija Cdng ty
tid't cho tdi khoan 511 "Doanh thu ban hdng va cung ca'p dich vu " vd lai khoan 632 "Gia vd'n hang bdn". Cu the:
-TK5112 -Doanh thu ban thanh phd'm + TK 51122 - Doanh thu ban thanh pha'm npi dia
• TK 51122.001 - Doanh thu ban ca
• TK 51122.002 - Doanh thu bdn tdm
• TK 51122.003 - Doanh thu ban mffc
• TK 51122.004 - Doanh thu bdn ghe
• TK 51122.005 - Doanh thu bdn bach tudc
• TK 51122.006 - Doanh thu bdn rud'c khd
• TK 51122.007 - Doanh thu bdn mffc khd
M ...
- TK 632 - Gid vdn hang ban
-I- TK 6322 - Gid vd'n cua thanh pha'm npi dia
• TK 6322.001 - Gid vd'n cua cd
• TK 6322.002 - Gid vd'n cua tdm
• TK 6322.003 - Gia vd'n cua mffc
• TK 6322.004 - Gia vd'n cua ghe
• TK 6322.005 - Gid vd'n cua bach tudc
• TK 6322.006 - Gid vd'n cua rud'c khd
• TK 6322.007 - Gid vd'n cua mffc khd
• ...
Giai phdp nay dffdc thffc hidn lam can cff dd' cd nhffng danh gia dting dan ve tinh hidu qua cua ddanh thu lieu thu, gdp phan ihudn ldi cho vide Idn ke' hoach san xua't vd tidu thu, dem lai hidu qua kinh doanh cho Cdng ty.
Bd'n Id, Hoan thien id chffc he thd'ng bdo cao kd' loan. Cdng ty ndn Idp them Bao cao kd' loan quan in de' ddp ffng thdng tin cho nhd quan tri trong vide quan tri tai Cdng ty, nhff: Bao cdo tinh hlnh sff dung vat lieu, bao cdo ve chi phi nhdn cdng trffc tiep, bdo cao phdn tich linh hinh thffc hien chi phi, bao cdo phdn tich gia thanh san pham, dff todn vd doanh thu vd san Iffdng tieu thu... Thdng qua hd thd'ng Bdo cdo kd'todn quan tri nay, giup nha quan tri cd cd sd hoach dinh, kie'm sodt, id' chffc thffc hien dd' dai dffdc muc lieu de ra •
TAI LIEU THAM KHAO:
1. Bo Tdt chinh, 2006. Thdng tu sd 53/2006/Tr-BTC ngdy 12/06/2006 ve Hudng ddn dp dung ke'todn qudn Iri irong cdc doanh nghiSp.
2. Bd Tdi chinh. 2014. Thdng tu .so 200/2014/TT-BTC ngdy 22/12/2014 ve Hudng ddn che do ke todn doanh nghiep.
3. Cdng ty Cd phdn Nha Trang Seafoods - F17, 2018. Bdo cdo lat chinh, tdi heu ke'todn trong 3 ndm (2016 - 2018), Khdnh Hda.
4. Nguyen Hodng Giang (2016). Cdng tdc to chiic ke'todn Iqi Cong ty Co phan Ddu tuCdng nghe Mdi trUdng vd Hq tdng Ky thud! Lac Viet. Tap thi Cdng Thuang thdng 1/2016.
5. Trdn Thi Tuyet Hanh (2019). To chdc cdng tdc kS'todn tai cdc benh vien cdng idp tren dia bdn Thdnh pho Trd Vinh, Tap chi Cdng Thuang sd 3 thdng 3/2019.
322 So 19-Tiiang i0/2019
KEIOAN-KIEMIOAN
6. Cdng Thj Thu Hdng (2017). Hoan thien id chffc cdng tdc ke todn tai Trudng Cao dang Cdng nghe vd Thuang mgi Hd Noi, Ludn vdn Thgc sTKe'todn, TrUdng Dgi hoc Lao ddng - Xd hdi.
7. Le Thi Huyen Trdm - Nguyen Thi Hong Suong (2018). Hoan thien he thdng bdo cdo ke'todn qudn tri trong cdc doanh nghiep del may Viet Nam, Tgp chi Tdi chinh.
8. Trdn Vdn Tdng - Le Van Luam (2019). Dinh hUdng hoan thien tdchUc cdng ldc ke'todn tgi Benh vien Da khoa linh Trd Vinh, Tgp chi Cong Thuang sd 3 thdng 3/2019.
9. Trdn Thj Nggc Vinh (2013). Hoan thi^n id chUc cdng tdc ke todn tgi Cdng ty Co phdn 6.3. Ludn vdn Thgc si Qudn tri kinh doanh, Dgi hoc Dd Ndng.
Ngay nh^n bai: 12/9/2019
Ngay phan bi^n danh gia va stfa chffa: 22/9/2019 Ngay cha'p nhSn dang bai: 2/10/2019
Thong tin tdc gid:
ThS. MAI D l i M LAN HlTCfNG
Giang vidn BO mdn Ke toan, khoa Kd' toan Tai cbinh, Trtfcfng Dai hoc Nha Trang
ACCOUNTING ORGANIZATION
AT NHA TRANG SEAFOODS JOINT STOCK COMPANY - F17
• Master. MAI DIEM LAN HUONG Lecturer, Department ot Accounting Faculty of Accounting - Finance, Nha Trang University
ABSTRACT:
This study aims at analyzing the current situation of accoundng organization al Nha Trang Seafoods Joint Stock Company - FI7. The study's results show that besides benefits, the organization of accounting work at Nha Trang Seafoods Joint Stock Company - F17 still has some limitations. Based on the study's results, the author proposes solutions to improve the organization of accounting work at Nha Trang Seafoods Joint Stock Company - Fl 7.
Keywords: Accounting, organization of accounting, Nha Trang Seafoods Joint Slock Company-FI7.
