Ngliian ciilu trao doi
Thufc trang phan loai clii phi trong cac doanh nghiep san xuat co ithi tinh Thai Nguyen
' ^ TS. Ma Till Hirimg - TS. Dfi Thj Thu H^ng*
Trong doanh nghi$p viec quan ly chi phi sao cho hi$u qui nhSi lu6n la vSh di ma cac nha quan tri trong doanh nghiep quan tSm hang diu. Mu6h quan ly td't thi cac nha quan ly phai nhan biS't dmcfc chi phi ni6t each diy du va. dung dan. Bai vi€'tphan anh th u t trang phan loai chi phi tai cac doanh nghiSp san xuSi ccf khi tren dia ban tmh Thai Nguyen, tCt do difa ra giai phap hoan thi^n phan loai chi phi tai cac doanh nghiep
lii khoa: Fh^ loai chi phi, ki'toan quan tri, doanh ngbifp san xuit cdkhi.
C
hi phf ludn la mdi quan tam hang dau cua cac nha quan trj bdi chi phi anh hudng tare tidp ddn Ipi nhuan eda doanh nghipp (DN). Vi vay, cdng tac kiem sodt ehi phf trong DN dupe nha quan trj dac biet quan tdm. De kiem soat tdt ehi phi, bupe eac nha quan trj phai hilu dung, dd ban chdt, ngudn gdc phat sinh cua chi phi. Td dd, cd giai phap tidt kipm chi phi. Thuc td, chi phi phat sinh tai DN thudng rat nhidu, ndi dung, sd lupng, quy md dja dilm phat smh khac nhau nen de dd dang kilm soat, cac nha quan trj tai DN ndi chung va DN san xuat CO khi trdn dja ban tinh Thai Nguyen ndi ridng can phai tidn hanh phan loai chi phi.Tdy vao ydu cau quan ly va nhu eau sd dyng thdng tin eua nha quan tri, ma chi phi dupe phan loai theo nhieu tieu thdc khac nhau nhu: theo ehde nang hoat dpng; theo mdc dp hoat ddng eda chi phi; theo ddi tupng chiu chi phf, theo kha nang kilm soat...
Qua khao sat thuc td tai cdc DN san xuat eo khi tmh Thai Nguydn, 100% eac DN san xuat co khi tinh Thai Nguyen da tidn hanh phan loai ehi phi theo chdc nang hoat dpng va phan loai chi phi theo ddi tupng chju chi phi.
Phdn loai chi phi theo chiic ndng hoat ddng
Viec phan loai theo ehde nang hoat dpng cua chi phi da cung cap thdng tin chinh xac gidp DN trong vipc tinh gia thanh san pham va lap bao eao tai chinh.
Theo each phan loai nay, ehi phi bao gdm 2 loai: Chi phf san xuat (CPSX) va ehi phf ngoai san xuat
CPSX: CPSX la toan bd chi phi lien quan ddn viec che tao san pham hoac eung cap djch vu trong mdt ky nhat djnh.
Chi phi ngoai san xuat: Chi phi ngoai san xuat la nhOng ehi phi phat sinh ngoai qua trinh san xuat lien quan
NhSn: 17/6/2019 BiBn tSp: 18/6/2019 DuySt dSng: 21/6/2019 ddn vipc quan ly chung va tieu thy san pham, hang hda.
Chang han, phan loai chi phi tai Cdng ty cd phan co khi 3-2 cu t h i nhu sau:
Phan loai chi phf theo ehde nang hoat dpng cOa chi phf, chi phf dupc phan loai thanh CPSX va ehi phf ngoai san xudt,
CPSX bao gdm ehi phf nguyen vat lieu tn/c tidp; ehi phi nhan edng true tiep; CPSX chung. Trong dd, vat lipu tnJc tiep sSn xuat tai Cdng ty thudng gdm vat lieu nhu bang 1, trang 30.
Chi phf ngoai san xuat: Chi phf ngoai san xuat gdm chi phi ban hang, chi phi quan ly DN (bang 2, trang 30),
Phdn loai chi phi theo doi tuong chiu chi phi
Phan loai chi phf theo ddi tupng chju chi phi giup DN tidn hanh phan bd ehi phf gian tidp d l eung cap thdng tin can thiet trong vipc tfnh gia thanh trong DN, Chang han, khi phat smh cac khoan chi phi gian tiep kd toan can lua chpn tieu thdc phdn bd hpp ly de eung cap eae thdng tin dang tin cay ve ehi phi cda tdng loai san pham. Mat khac, cac chi phi true tidp thudng mang tinh chat cd t h i tranh dupc cdn cac ehi phi gian tidp lai mang tinh khdng t h i tranh dupe khi xem xet su tdn tai hay khdng tdn tai cua cac hoat ddng ma ehdng phuc vu nen each phan loai nay rat cd ich cho
* TrUdng Qai hoc Kinh td va Quan trj kinh doanh
- 5 ^ / r/ii .'MP'hdn ?'' -"MiSm, hdn ^li'f/imw 6'/20/9
Nghien cufu trao Odi
cae nha quan ly khi can nhac tiep tue duy tri hay loai bd cac hoat dpng, bp phan kinh doanh.
Theo each phan loai nay, CPSX kinh doanh dupe chia thanh chi phi tn/c tidp va chi phi gian tiep.
Chi phi true tiep la eae ehi phi ehi lien quan tare tiep tdi vide san xuat mpt loai san pham.
Chi phi gian tiep la cae ehi phf cd hen quan den nhieu san pham, djch vu hoac nhieu hoat dpng, dia dilm khae nhau ma khdng the hach toan tryc tidp cho tyng ddi tupng do. Chi phi gian tidp ehi ed the xac djnh cho tdng ddi tupng thdng qua phuong phap phan bd gian tiep.
Chang han, tai Cdng ty cd phan Co khi 3-2, phan loai chi phi theo ddi tupng chju ehi phi ddi vdi mat hang cP khi dupc xac dinh nhu bang 3.
Giai phap hoan thien phan loai chi phi trong cac DN san xuat cO khi tren dja ban tinh Thai Nguyen
cac DN san xuat co khi tren dia ban tinh Thai Nguyen can tien hanh phSn loai chi phi theo mdc dp hoat dpng cua chi phi. Theo edeh phan loai nay se giup eac nha quan tn hilu dupc dung ban chat sy van dpng eua eac ydu td chi phi, ty dd cd bipn phap kilm soat eac khoan chi theo tinh chat bidn phi va djnh phi.
Tien hanh xay dyng bao cao kdt qua kinh doanh theo myc dp hoat ddng cua chi phi, bad eao ket qua kinh doanh theo cac bp phan nham phan tich va danh gia hipu qua eua tyng bp phan d l dua ra quyet dmh dieu hanh mpi hoat ddng hang ngay. Phan tich mdi quan hp gida ehi phf - san lupng - Id nhuan, td do ra quyet dmh dau tu, lua chpn cac san pham san xuat va tieu thy nhSm mue tieu dat Ipi nhuan tdi da cho DN.
Theo each phan loai nay, Chi phf dupe chia thanh 3 loai: Bidn phi, djnh phiva chi phi hdn hpp.
Bien phi la nhyng khoan myc chi phi cd quan hp ty le thuan vdi mdc bien dpng ve myc dp hoat dpng.
Bang 1: Danh muc vat lieu tai Cong ty cd phan Cd khi 3-2
STT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Ten vat lieu vat lieu chfnh
ThepL63'1450kq T!i6pl150:394kq Theo U80 68kq Que han DMn 500 50kq Quehan3,2,4.0:1267kq Que han inox2 5- 10kg Th^D tam Zv 490kq Thep hop 25x50x1 46m 60kq Th6p 30x60x2 20kq Thepq6c30 36kq Th6pgoc50 220kg Theptam504710kq Th^p tam 27lv 2365kg Thep t^mBly, 2814.4kg Thep tam 20 1884kg Thept^mlOly 706 5kg Thep tam 12ly 5571,8kg Thfep tam 6ly 678kg Thep tam 4ly 6858kg Thep tam 3ly 1413kg Thept^m 16ly 200kg Thep tam 1,2lv 400kq Thep U80' 154kq Ton ma mSu 26m2
Vat lieu Dhu CN61 TB1:20v0nQ SX80TB2'10vien 0 ^ cat 100'370 vien Da cat 355' 85 vi6n Vong bi 6205 KOYO 30 vdng Vong bi 6204 5 V6nqbi6210 10v V6nq bi 6208 5v Vonqbi203, IGvonq Vonq bi6211' 19 vonq V6nqbi6212 8 vonq Vonq bi6206 16 v6nq V6nqbi6408 lOvdnq Vong bi 22310-2 v6ng V6nq bi 6311 5 vonq V6nq bi NU 209 NC* 2 vdnq V0nqbi5113KYS- 1 v6nq V6nqbi 6310,3 vonq V6nq bi 6210-3 vonq Vonq bi 6308. 4 vOnq Vdnq bi 6309: 7 vonq Vonq bi 6305, 6 vonq MUI khoan 13:2 oai Mui khoan 16:14cSi
(Nguon. Phong Ke'todn Cong ty co phdn cakfii 3-2)
Bang 2: Phan loai chi phi theo chdc nang hoat dpng cda chi phi ddi vdi mat hang ddc (DVT: Ddng)
STT 1 1 2 3 II 1 2
Chi tieu 1. Chi phi san xuat CPNVLTT CPNCTT CPSXC
II. Chi phi ngodi sSn xulft Chi phf b^n hSnq Chi phf qudn ly doanh nqhi§p
Cong
So tien 1.920.096.966 1 323 912 500 444 649 283 151 535.183 233.911.172 88 624 730 145.286.442 2.154.008.138 Bang 3: Phan loai chi phi theo ddi tUdng chju chi phi
(DVT: Ddng)
STT 1 2
Chi tieu Chi phi trifc tjgp Chi phi qian tiep Tonq conq
So tien 1,061 543.903
75.477,754 1.137.021.657 (Nguon: Phong Ke'todn Cdng ty cd phdn ca khi 3-2) Djnh phi la nhdng khoan chi phi pham vi phu hop eda DN.
Dinh phi bao gdm cac khoan ehi phf nhu: khau hao thiet bj san xuat, chi phi quang cao, tien luong cua bp phan quan ly phyevu...
khdng bien ddi khi mdc dd hoat dpng thay ddi, Djnh phi khdng ed nghTa la khdng thay ddi ma chi Id khdng kha bien. Dinh phi chi gid nguyen trong
'>/?// r/tf -yd'hdn V -'Mfrm /can -i/i't/tdnfi 6/2<JJ!J
Nghien ciiru trao doi
Chi phf hdn hc^: La nhdng khoan chi phi bao gdm ea bidn phi va djnh phi nhu: Chi phi dipn nudc, ehi phi djch vu mua ngoai.
Chang han, tai Cdng ty cd phan Co khi 3-2 can tidn hanh phdn loai theo mdc dp hoat dpng cda ehi phi ddi vdi mat hang due theo bang 4.
Mat khac, tai Cdng ty cdn tdn tai nhieu chi phi hdn hpp. Do dd, Cdng ty can tidn hanh tach chi phi hdn hpp thanh bidn phi va djnh phi bang each sd dung phuong phdp binh phuong nhd nhat. Cu the nhu bang 5.
Sd dung phuong phap binh phuong nho nhat d l tidn hanh tach chi phf hon hpp cy the nhu bang 6.
Sd dung phuong phap binh phuong nho nhat:
Djnh phi(A) = 1.927.019ddng Bidn phi (b) = 1.208 ddng/gid Phuong trinh chi phi hdn hpp: Y=
1208x+1.927.019.n
Bang 4: Phan loai chi phi theo mdC dp hoat dpng cua chi phi
(DVT: Ddng)
Tdi lieu tham khao
[J] Bd Tm chinh (2006). Thdng tu sd' 53/2006/Tr-BTC "Hudng ddn dp dung ke'todn qudn tri trong cdc DN"
[2] Nguyin Minh Phucmg (2002).
Gtdo trinh Ke'todn qudn tri, NXB Gido due. Hd Noi.
[3] Nguyin Ngoc Quang (2013), Gido trinh ki' todn qudn tri, NXB Dgi hgc Kinh tequoc ddn, Hd Ndi.
[4] Jonas Gerdin - Accounting, Organizations and Society 30 -2 (2005).
Management accounting system design in manufacturingdepartments: an empirical investigation usinga multiple contingencies approach.
[5} Kip R Krumwiede (2009), Reward and realities of German Cost Accounting, Strategic Finance, Apr.
Vol. 86.
s n
2 3 III
Chi tieu Bien phf Chi phf vat li6u tnJc tiep Chi phi nhan cOng tare ti^p Chi phi sin xuat chung Bi^n phf bSn hdng Bien phi quin ly doanh nghifip Dmh phi
Dinh phi sin xuat diung Dinh phi chi phi ban hSng Dinh phi chi phf quin ly doanh nghigp Chi phi hot) hdp Chi phidjch vu mua ngoai khac
Cong
So tien 1.835.052.958 1323 912,500 444,649-263 26 973.263 17.724 946 21.792966 204.754.837 69 754 675 46.064,859 88.915.303 114.200.342 114 200 342 2.154.008.138 (Ngudn: Tinh todn ciia Tdc gid) Bang 5: Chi phi dien thap sang phan xUdng 1
Thang 1 2 3 4 5 6
So gid may s i n xuat (h) 11453 12,542 23.155 21.467 16 953 17 800
Chi phf dien (dong) 15.843.317 16 931700 29 792,767 27,907.100 22,238 347 23.733.333 Bang 6
Thang 1 2 3 4 5 6 Cong
So gid may san xuat 11,463 12.542 23155 21467 16 953 17 800 103 370
Chi phf dien 15.843 317 16 931 700 29 792 767 27 907.100 22 238.347 23 733 333 136 446.564
XY 181,453,505,783 212 357 381.400 689 851.512.167 599.081 715.700 377.006 697 688 422 453 333 333 2 482.204,146 072
X=
131 171 209 157 301.764 536154 025 460 832.089 287 404 209 316 840 000 1 889 703 296
'^^/ c/ii •'J{<' hdn % tJliSm hdn, Ac /hdn*
