Viet Tri Viglacera Joint Stock Company has always focused on recruitment.
labor and fully train the professional skills of staff and workers.
fully implement policies for
Besides training human resources, it is necessary to improve
Accounting staff working equipment, introducing modern accounting software
Use although the Company has used accounting software to reduce the accounting work, saving the Company's time and labor.
With the current market economy, the competition of the economy, of the materials industry in general and of sanitary ceramic production and business in particular is very fierce. Competition in quality, competition in brand, competition in price occurs every day, every hour in the market.
Competition between domestic enterprises such as Viglacera porcelain with domestic manufacturers such as Coseco, Thanh Binh porcelain. Competition with
Joint ventures such as TOTO, COTTO, CANSAR, AMERICAN...
compete with imported products from abroad.
With today's competition, businesses must always promote technical innovations to improve quality and strengthen management measures to reduce product costs in order to survive and develop.
Due to the inflation of the current economy, the price of raw materials and fuels is always increasing, especially the price of gas fuel. Due to the increase in the price of gasoline and oil, transportation costs
Loading, raw material prices also increased, difficult factors for the Company's production and business activities.
above are also difficult
2.4.2. Some solutions to improve the accounting of raw materials at the company
1) Import and export of raw materials:
The company needs to develop a specific regulation on the management of raw materials from the purchasing stage to the storage and use stage. It is necessary to clearly define the responsibilities of each department and individual.
Clearly define the responsibilities of material purchasing staff. When purchasing materials, complete and timely documents must be handed over to the accounting department for accounting.
timely and accurate accounting
quantity, value
Raw materials in stock and tracking
Monitor the fluctuations of raw materials during the month.
About
Importing raw materials: Regardless of the quantity or quality imported
value
is how much
In most cases, it is necessary to follow the prescribed warehousing procedures, except for some imports with very small prices such as importing ballpoint pens to serve management work, importing adhesive tape... which can also be imported according to simple procedures. Importing materials in the correct order will limit bad results, promptly detect poor quality materials for appropriate handling measures.
2) About saving material costs:
Viet Tri Viglacera Joint Stock Company is a company specializing in the production of high-class sanitary ceramics for the purpose of serving daily life and consumption.
use of workers, so product quality is always an issue.
The company puts first. In today's market mechanism, businesses are independent economic entities, in order to survive and develop, the company cannot ignore the issue of reducing costs and lowering product prices.
* Through research and practical study, I realize that the Company currently has
body
Apply measures to reduce material costs such as
after: For the
Raw material costs: The company must set a reasonable consumption level, thoroughly reduce scrap, and strengthen some management measures to avoid wasting raw materials, especially the main raw materials that account for a very large proportion of the cost items. At the same time, the company should constantly seek sources of materials at reasonable prices to minimize the cost of purchasing materials.
In particular, the Company should pay more attention to imported raw materials and material management measures to reduce the rate of defective products compared to the norm.
3) Accounting solutions:
Accounting work often generates transactions that the accounting department still performs manually. This has caused difficulties in accounting, management and work pressure for accounting staff. Therefore, the company should apply
use accounting software
accounting
math to
contribute to
Manage data at high speed, accurately, and promptly, while still ensuring the provision of
provide full information to the company's management as needed. In addition,
history
use accounting software
Math also helps save on
time, cost for
company. Currently on the market there are many accounting software that are used quite conveniently such as: MISA, BRAVO, FAST ACCOUNTING 10.0, ... Based on the characteristics of business activities, the company can use the accounting software MISA 7.9 quite suitable, the software is designed simply, easy to use in data entry and automation in the bookkeeping process.
MISA SME 7.9 software is an accounting software that saves time and boosts production and business for small and medium enterprises. The software can run on a personal computer or a local network, allowing many people to share a database.
2.4.3. Conditions for implementing the solution
+ Accounting must be based on the Ministry of Finance's issuances on the implementation method system, the account system, the documents and books used and comply with Vietnamese accounting standards. The company must regularly update accounting information and newly issued accounting standards, send staff for professional training to develop methods suitable to the characteristics of the unit's materials.
+ Completing material accounting must also come from the information needs of the board of directors and superiors.
+ Plan
NVL math must have a firm grasp of its functions and tasks.
material accounting
In production and business accounting, raw materials accounting must ensure
At the same time, it has two functions: reflecting and directing the import and export process of materials and tools, but must be quick and timely, providing accurate information for management.
+ Based on the specific characteristics of the unit to organize material accounting.
C. CONCLUSION
In the production process, raw materials are indispensable input factors.
lack of product composition. Raw materials play an important role, it is both an object of labor and a direct material basis for creating products, accounting for a large proportion of production costs. In the current market economy
Nowadays, businesses are always looking for ways to achieve the lowest cost through
through reducing raw material costs. To do that, right from the collection stage,
buy, preserve, reserve
to history
Use of raw materials must be carried out in a proper manner.
Scientific, rigorous, and perfecting the accounting of raw materials is necessary for every enterprise. Through the time of practical research at Viet Tri Viglacera Joint Stock Company from the perspective of a student in this first internship, I only wish to contribute a few subjective opinions of my own to contribute a small part to further perfecting the accounting of raw materials at the Company. From there, improve the effectiveness of accounting of raw materials for the management of the Company. Therefore, I have tried to study deeply both theory and practice, especially focusing on the chosen topic. After studying the topic, I understand more and more that accounting in general and accounting of raw materials in particular are of great importance, especially in the conditions of our country's economy newly integrating into the international economy, the competitiveness of the domestic market is increasingly high.
For knowledge of
theory and practice
mine is limited
should be thematic
inevitable shortcomings. I respectfully hope to receive valuable guidance and contributions from teachers in the Faculty of Economics and Business Administration, especially Ms. Do Thi Minh Huong, who has enthusiastically guided me in the process of researching this topic so that I can complete my internship 1.
I would like to thank you
Thanks to the board of directors and staff
Worker
As an employee of Viet Tri Viglacera Joint Stock Company, the staff of the Administrative Organization Department created favorable conditions to help me complete my internship 1.
REFERENCES
1. Ministry of Finance (2012), “Accounting regime for small and medium enterprises”. Finance Publishing House, Hanoi.
2. Ministry of Finance (2009), "Enterprise accounting regime, volume 1, Accounting account system", Finance Publishing House.
3. Prof. Dr. People's Teacher Ngo The Chi (2010), "Financial accounting textbook", Finance Publishing House, Hanoi.
4. Associate Professor, Dr. Nguyen Van Cong , "Theory and practice of financial accounting", National Economics University Publishing House.
5. Associate Professor, Dr. Vo Van Nhi, Dr. Nguyen Ngoc Dung, Dr. Nguyen Xuan Hung
(2010) “450 financial accounting situations”, Finance Publishing House, Hanoi.
6. Dr. Doan Quang Thieu (2007), "Accounting principles textbook", Finance Publishing House.
7. Associate Professor, Dr. Vo Van Nhi, "Accounting principles", Statistical Publishing House
8. Law on Accounting (No. 03/2003/QH11 dated June 17, 2003)
9. Website: www.misa.com.vn – Download MISA – SME 7.9 software 10. Website: www.webketoan.com.vn
STT
Abbreviation | Abbreviation | |
1 | Equity | Equity |
2 | Employees | CNV |
3 | Production worker | CNSX |
4 | Fixed assets | Fixed assets |
5 | Unit of measure | Unit |
6 | Value added | VAT |
7 | Raw materials | NVL |
8 | Quantity | SL |
9 | Import Export Inventory | NXT |
10 | Vietnamese Dong | VND |
11 | Cash | TM |
12 | Bank deposit | TGNH |
13 | Administrative organization | TCHC |
14 | Laboratory techniques | KTTN |
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