Luận văn Materials accounting in nissei electric hanoi company

TABLE OF CONTENTPREFACE 1 CHAPTER I: GENERAL THEORY FOR MATERIALS ACCOUNTING IN PRODUCTIVE ENTERPRISES 31.1. Materials and materials accounting issues 3 1.1.1. Definition and characteristic of materials 3 1.1.2. Classification of materials 31.1.2.1. According to materials’ use 31.1.2.2. According to suppliers 41.1.2.3. According to purpose using 41.1.3. Measurement of materials 41.1.3.1. Determine cost of materials stored 51.1.3.2. Determine cost of materials used 61.1.4. Managing requirement and accounting duty for materials 91.1.4.1. Managing requirement for materials 91.1.4.2. Accounting duty for materials 101.2. Materials accounting 101.2.1. Detail accounting for materials 101.2.1.1. Parallel inventory cards method 121.2.1.2. Balance books recording method 121.2.1.3. Rotation collation books recording method 131.2.2. Synthetic accounting for materials 141.2.2.1. Periodic inventory system 141.2.2.2. Perpetual inventory system 171.2.3 Accounting for stock taking and revaluating of materials 201.2.4. Provision for decline in materials 221.2.5. Form of accounting books 231.2.6. Accounting software for materials accounting 25 CHAPTER II: MATERIALS ACCOUNTING IN NISSEI ELECTRIC HANOI COMPANY 272.1. Nissei group and Nissei Electric Hanoi Co.,Ltd 272.1.1. Nissei group 27 2.1.2. Nissei Electric Hanoi Company 302.1.2.1. The foundation and development process of the company 302.1.2.2. The characteristic of producing organization 312.1.2.3. The characteristic of management of the company 342.1.2.4. The characteristic of accounting system of N.E.H 372.2. Materials accounting in N.E.H 412.2.1. Accounts used for materials accounting 412.2.2. Characteristic and management of materials in N.E.H 422.2.3. Materials accounting at the beginning of month 462.2.4. Procedures for increment of materials in N.E.H 492.2.5. Cost of materials stored and examples 512.2.6. Materials accounting at the end of month 612.2.7. Some special transactions 662.2.8. Materials accounting books 69CHAPTER III: SUGGESTIONS TO IMPROVE MATERIALS ACCOUNTING IN NISSEI ELECTRIC HANOI COMPANY AND LESSONS FOR VIETNAMESE COMPANIES 723.1. Suggestions to improve materials accounting in N.E.H 723.1.1. Opinions of materials accounting in N.E.H 72 3.1.1.1. Management system 723.1.1.2. Materials management 733.1.1.3. BPCS software 743.1.2. Suggestion to improve materials accounting in N.E.H 803.1.2.1. Classification and management of materials 803.1.2.2. Documents and reports 813.1.2.3. Other general solutions for N.E.H 813.2. Lessons for Vietnamese enterprises 813.2.1. Deploying ERP system in Vietnamese enterprises 813.2.2. Contribute enterprise culture with ERP 833.2.3. Lesson for materials accounting and management of materials 85

TABLE OF CONTENT

PREFACE 1

CHAPTER I: GENERAL THEORY FOR MATERIALS ACCOUNTING IN PRODUCTIVE ENTERPRISES 3

1.1. Materials and materials accounting issues 3

1.1.1. Definition and characteristic of materials 3

1.1.2. Classification of materials 3

1.1.2.1. According to materials’ use 3

1.1.2.2. According to suppliers 4

1.1.2.3. According to purpose using 4

1.1.3. Measurement of materials 4

1.1.3.1. Determine cost of materials stored 5

1.1.3.2. Determine cost of materials used 6

1.1.4. Managing requirement and accounting duty for materials 9

1.1.4.1. Managing requirement for materials 9

1.1.4.2. Accounting duty for materials 10

1.2. Materials accounting 10

1.2.1. Detail accounting for materials 10

1.2.1.1. Parallel inventory cards method 12

1.2.1.2. Balance books recording method 12

1.2.1.3. Rotation collation books recording method 13

1.2.2. Synthetic accounting for materials 14

1.2.2.1. Periodic inventory system 14

1.2.2.2. Perpetual inventory system 17

1.2.3 Accounting for stock taking and revaluating of materials 20

1.2.4. Provision for decline in materials 22

1.2.5. Form of accounting books 23

1.2.6. Accounting software for materials accounting 25

CHAPTER II: MATERIALS ACCOUNTING IN NISSEI ELECTRIC HANOI COMPANY 27

2.1. Nissei group and Nissei Electric Hanoi Co.,Ltd 27

2.1.1. Nissei group 27

2.1.2. Nissei Electric Hanoi Company 30

2.1.2.1. The foundation and development process of the company 30

2.1.2.2. The characteristic of producing organization 31

2.1.2.3. The characteristic of management of the company 34

2.1.2.4. The characteristic of accounting system of N.E.H 37

2.2. Materials accounting in N.E.H 41

2.2.1. Accounts used for materials accounting 41

2.2.2. Characteristic and management of materials in N.E.H 42

2.2.3. Materials accounting at the beginning of month 46

2.2.4. Procedures for increment of materials in N.E.H 49

2.2.5. Cost of materials stored and examples 51

2.2.6. Materials accounting at the end of month 61

2.2.7. Some special transactions 66

2.2.8. Materials accounting books 69

CHAPTER III: SUGGESTIONS TO IMPROVE MATERIALS ACCOUNTING IN NISSEI ELECTRIC HANOI COMPANY AND LESSONS FOR VIETNAMESE COMPANIES 72

3.1. Suggestions to improve materials accounting in N.E.H 72

3.1.1. Opinions of materials accounting in N.E.H 72

3.1.1.1. Management system 72

3.1.1.2. Materials management 73

3.1.1.3. BPCS software 74

3.1.2. Suggestion to improve materials accounting in N.E.H 80

3.1.2.1. Classification and management of materials 80

3.1.2.2. Documents and reports 81

3.1.2.3. Other general solutions for N.E.H 81

3.2. Lessons for Vietnamese enterprises 81

3.2.1. Deploying ERP system in Vietnamese enterprises 81

3.2.2. Contribute enterprise culture with ERP 83

3.2.3. Lesson for materials accounting and management of materials 85

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