Nghien cihi trao dii
Sy can ihiet khi van dung mo hinh quan trj chi phi san xuat capacity cua CAM -1 trong cac doanh nghiep kM thdc,
che bien va kinh doanh da xiy ddng of Viet Nam
The necessity of CAM-I Capacity Model application to cost management in mining, processing and trading stone entemrises In Vietnam
^ ^ Ths. NCS Nguyh Thi Burc Loan*
B^i viSt nghi§n cCru vi$c v$n di^ng ptnjrmg phkp ABC va ABM, hai kf thu$t dtiac si?
t/yng d^ (?o ra mfi tiinh Capacity vao c^c doanh nghiep (DN) khai thac, che bien vA kinh doanh d& xay di/ng, nh^m quin 1^ tdt nhat chi phi tai cac dSy chuyin san xt/0 fSX). Quan tn chi phi (QTCP) SX t&, sfi g/iip cdc nha quan /)? danh gia nguSn It/C ff^u hao tai c^c nhh m^y SX. Van dung md hinh QTCP SX Capacity cda CAM-I tnxig Ceic DN khai Mc, chetMSn va kinh doanh dd xay di/ng, nham cung cap cho nhd quin ty mot cai nhin sdu s§c de quan /y nhiSu vin de trong qud trinh SX, giOp nhi quiin frr dua ra nhdng quy^t dmh dung d§n, nh^m giam chi phi SX va sang kiin cii tiSn quy trinh SX.
Tt/WK5a; QTCP; ABC; ABM; mo hinh Capadty; Wia/ ffidc da xdy dtmg.
Abstract. The report researchs Uie af^icatkm ofmetiiodsABC and ABM, two tech- niques are used to apply for the model Capadty in mining, processing and building sfone business enteiprises tdm managing costs incuned in (he pmdudion line.
The best administration costs of production will help managers to assess the resources consumed m tfie production f^ant To apply for management costs of production capacity model of CAM-I in mining, processing and trading stone enter- prises that provides for us thorough /mow/edge to be managing problems in pro- duction so it helps administrators to make accurate deasions to reduce manufac- turing costs and to improve initiatives production process.
Keywords: mwiagement costs; ABC; ABM; Capacity model; quanying consfructfon.
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^ tap hgp chi phi m6t cSch day du, chfnh xac dudi cac bSo cdo chi tj^'t ro rang, d§so sdnh, de phan tich, vi&c iJng dung mfl hinh QTCP SX Capacity cua CAM-I, mot mo hinh da dugc dp dung thanh cOng trong cac nha may SX tai My. DiSu nay md ra cho cac DN SX Vifet Nam mflt phuong phap quan \r\ m&\
66\ vdi dli phi SX, d l nha quan tri co th^
dua ra nhOng quySt dinh dilng dan tr^n
CO sd s6 Ii6u chinh xac, Dac bifet, trong ITnh vuc khai thac, chg bi^n va kinh doanh da xdy di^g d Vift Nam dang rat quan tdm trong vific QTCP SX, trong diSu kien tang tnidng xanh va phat triln ben vifng.
Trong mfli tnrdng kinh doanh canh tranh phiJc tap, ySu cau ciia nha quan tri DN ia lay di^m manh ve gid de canh tranh tr6n thi tnidng ia hoan todn diing dan. Do vay, cac nha quan tri DN rat can
Nhan ngay: 06/3/2017 Bien tap ngay: 24/03/2017 Duyet'dang: 15/5/2017 d^n nhOng thflng tin hOu ich, de c6 t h i dua ra cdc quyet dinh kinh doanh t6i uu.
[1] Tac gia cho rang, mfl hinh QTCP Capacity (^a Cam-I se cung cap thdng tin phii h ^ , tin cay va kip thdi, dap dng ygu cau thdng tin v l dii phi SX, giOp cac nhd quSn tii cfl mflt cdi nhin inic quan vi chi phf SX d^ dua ra nhung quy^t ^nh kinh doanh dOng dan, Chfnh vi vay, mfl hinh QTCP SX Capacity cCia Cam-I Id can thi^t phai dugc dp dung vdo cdc cdng ty khai ttidc, che bien kinh doanh da xdy dung nham muc tidu kiem sodt chi phi SX vd cung c^p thflng tin v l dii phf SX mdt cdch chfnh xdc, de hilu, dh phan tich, giOp cho nhd quan tri DN dua ra nhiJng quylt ^nh kinh doanh dung dan. Nghien cdu cflng tdc k^ todn tai difnh, k^ toan quan til (KTQT), quy trinh SX vd QTCP SX cac cdng ty khai thdc, c h i bi^n, kinh doanh dd xdy dung Viet Nam, nhdn thay ro su can thilt cua viec van dung md hinh QTCP SX Capadty cOa CAM-I, giup DN kilm soat chi phf tdt nhat, loai bd cac hoat dong lang phi, khong lam gia tang gia tri san phd'm,.,.
giup DN ndng cao vj the canh tranh
^ong nIn kinh t l thi trudng hidn nay, Md hinh QTCP SX Capacity la su kit hgp giOa ly thuylt QTCP theo phuong phap ABC vd ABM, Npi dung Vien Du Nch- Quan ly - Kinh doanh
Oai hoc Ba Rja Vung Tau (BVU) - y ^ / cfU Me todn i-' t'JiiSm f^idti ic fJirn
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Nghien cihi trao flifi
ABC (Activity based cost) vd ABM (Activity based managerment) cd nhOng uu dilm nli bat so vdi cdc phuong phdp truyin thdng sau: (1) ABC (Activity based cost): Phuong phdp ti'nh gid trdn CO sd hoat dflng dugc nghiln cdu vd dng dung, d l khac phuc nhOng han c h i cua phuong phdp tinh gid buyln thdng, trong vide phan b l chi phi SX chung (ttiudng chi lua chgn mdt hoac mdt vai tiflu tilde phdn b l chung), han c h i trong vide cung c^p thdng tin ve chi phf gia tang d khdu nao, do nguydn nhan ndo trong qua trinh SX d l cdc nhd quan tri CO cdch nhin dung dan trong vide hodn tiiidn vd thilt k l lai qua Mnh SX nham cat giam chi phf. (2) ABM (Activity based managerment): Theo quan dilm quan tri hidn dai, nhd quan tri se tfch cue tim ra cdeh eat gidm chi phi trong nhdng chi phi hoat dflng. Do vay, thflng tin td phuong phdp ABC vda eho bidt chi tilt hon v l chi phf cOa khdi lugng cdng vide thuc t l va chi phi hoat dflng, vda cho bidt chi phf san pham chinh xdc hon, cung cap thdng tin lidn quan d l ra quylt dinh trong cdc dang van dd qu^n ti^j, hay goi Id quan tri ti'dn eo sd hoat ddng (ABM - Adivity based managerment).
Xet k h i nang van dung mo hinh Capacity: Cflng tdc ICTQT' chi phi SX tai cac DN khai thac, che biln va kmh doanh dd xdy dung la nhdng DN SX cd quy md dau tu Idn, may mflc Ihilt bj hien dai, trinh dfl quan ly kinh t l noi chung va trinh dp quan ly tdi chinh noi ridng ngdy edng dugc ndng cao. Mat khac, cdc DN ed hoat dflng SX theo ddy chuyen, co quy trinh cflng nghe SX lien tuc qua nhidu giai doan, cac DN SX 4 phdn xudng. Day chfnh Id dieu kidn can, d l CO the van dung mo hinh Capacity vdo cong tac quan tri chi phi SX tai cac DN.
K l toan tai cac DN nay, da lam rat tdt cflng vide hach todn va theo doi chi phi lai cac phdn xudng SX, the hien la ban dau k l toan da theo doi tach bidt chi phi phdt sinh tai cac phdn xudng rat la chi tilt, cu t h i Ddy la dieu kien thudn Igi nhat, de van dung mfl hinh QTCP SX
Capadty tai cdc DN.
D i l u ki§n van dung md hinh Capacity: Md hinh Capacity cfla CAM-I don gidn, d l dp dung vao thue t l . Mfl hinh trinh bdy tn/c quan cac dd lidu giup nhd quSn tri nam bat nhanh chdng, dh hilu, d§ so sdnh. Do vdy, md hinh ed tinh hd trg cao trong vide ra quylt dinh quan tri. Tuy nhidn, vide vdn dung md hinh ndy edn cd 8 dilu kidn sau: (1) Loai hinh DN; (2) Quy trinh edng nghd; (3) Co cau t i chdc cCia nhd mdy SX; (4) Chi phf khau hao (5) Su pha trfln cdc hoat dflng; (6) Phdn bd then gian cfla ngudi lao dflng vdi phdn b l thdi gian hoat dflng cda may; (7) Hoat ddng dieu khiln; (8) Xdc dinh day dd chi phf
Cdc budc d l vdn dung mfl hinh CAM-I vdo trong cae DN khai thdc, ehi biln vd kinh doanh da xdy dung bao gdm 4 budc: Xet cac dilu kidn khi van dung mfl hinh Capadty; Van dung ABC, ABM, mfl hinh Capacity,
Bu'dc 1: Xdt c^c dieu kien cQa DN khai f/idc, che bien va kinh doanh dd xay di/ng khi v$n dung mo hinh Capacity.
Cae DN khai thai, c h i biln vd kinh doanh dd xdy dung dIu la cac DN SX kinh doanh. DN cfl quy tiinh cflng nghd theo kilu ehi biln lidn tuc, k l tilp nhau theo mflt trinh tu nhit djnh gdm cd hai giai doan chfnh (giai doan 1: Khai thac, ehuyin qua giai doan 2: C h i biln - xay) (so do 1, trang 27). V I co cau t l chdc cua nha may SX bao gdm cdc phan xudng nhu: Khoan, due, ddo, xay. Moi phdn xudng dam nhdn mdt cflng doan trong chu ky SX san pham, bat dau td khdu chi bien nguyen vat lidu dau vao den khi hinh thanh ndn san pham dau ra, Xet ve chi phi khau hao, cde DN khai thdc, ehi biln da dd dang theo ddi vi moi phdn xudng se sd dung nhOng loai may mflc khae nhau va co hd so theo doi khau hao ro rang hang ky cOa tdng phdn xudng. Cac hoat dpng d cac phan xudng tach biet rd rdng ndn xet trdn su pha trfln cdc hoat dflng thi khong ed hoac rat ft, Phdn bo thdi gian cCia ngudi
lao ddng vdi phdn b l thdi gian hoat ddng cfla mdy: Hidn tai tiln luong cQa mdt sd lao ddng ddng may khoan, due, xay,.. dugc tfnh tiieo mdt tl Id nhit djnh ddi vdi san lugng khai thac tiong ky (xet giai doan 1). Xdt hoat ddng dilu khiln trong cae DN gdm: Lap dat, b§o tri thill bj, kilm tra chat lugng san pham, ngtii gida ca, hoat dflng don vd sinh vd bui d cac mdy vi nganh khai thdc dd rSt bui.
Budc 2: Van dung ABC vdo trong cac DN khai thiic, che bi4n va lanh doanh da xay dimg:
Theo phuong phdp ABC, ehi phi SX Chung trudc tien dugc xdc djnh eho cSc hoat ddng, sau dd mdi xdc djnh cho cdc san pham. Tidu thdc d l phdn b l chi phi eho cac sin pham la cdc ngudn ph^t sinh ehi phi (cost driver) lidn quan tfli cae hoat dflng thuc hidn ti'ong qua trinh SX san pham. Nhu vay, phuong phSp tinh gia dua trdn co sd hoat dflng duoc thuc hien qua ba budc:
Budc 2f: Xac djnh cdc chi phf ngu6n luc va phdn tich cdc hoat ddng: Hau hit cac ehi phf ngudn luc ddu dugc ghi ch6p trong cac s6 cdi k l toan nhu: Mua nguydn vat lieu, xd ly NVL, chi phf nti^
xudng, mdy mdc, thilt bi, luong nhan vidn,.,. Phdn tich cdc hoat ddng: Ld xSc djnh va md ta nhdng vide phai Idm trong don vj de tao ra san phlm. Cdng viSc nay bao gdm thu thap dd lilu, dilu tra, quan sat, phdng van, lidt kd cdc cflng vide dugc thuc hidn d l cd nhdng tiiflng tin can thilt cho vide phdn tfch.
Budc 2//: An djnh ehi phi ngudn luc den cde hoat dflng: Khi thuc hidn cSc hoat ddng sd phai sd dung cdc ngu&i luc, vide ndy tao ra chi phf Nlu thi/c hien nhilu hoat dflng se phai sd dung nhilu ngudn luc, chi phi tdng Idn. Ddy \i mdi quan hd nhdn qua vd Id co sd d^
tinh todn theo ABC. Chi phi nguin luc duge an djnh vdo eac hoat dflng mflt each true tilp hoac udc tfnh. Phuong phdp tare tilp: ydu cau phai do Iudng thuc t l mdc sd dung cdc ngudn luc ci!ia hoat ddng dd. Vi du: Can bao nhidu chi phi cho didn d l van hdnh trong giai
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doan khoan, xay dd,.... Ddi vffl phuong phdp udc ti'nh: Nlu khdng cd san cdc do Iudng tnJC tilp, nhd quSn tri phai udc tinh mdc tidu thu cfla timg hoat ddng trong cae hoat dflng dd phdn tich. Thi du: udc ti'nh sdgid mdy hoat dflng cho vide khai thac, chd bien mflt m^ da xdy dung. Cdc DN khai ^ac, d i l bien vd kinh doanh da xdy dung phdi thuc hidn qua 6 budc sau ddy:
(1) Xdc dinh d l i tugng nhdn chi phi dugc udc tinh; (2) Xdc dinh cac tdc nhdn tao chi phf; (3) Thu thap dd lidu v& ydu cau;
(4) V§ bilu dd dd lidu; (5) Lga chgn phuong phap udc tinh; (6) Ddnh gid mdc chfnh xac cfla chi phi udc ti'nh.
Budc M An djnh chi phi hoat ddng din ddi tugng nhan ehi phi: [4] Mdt khi da biet chi phi eac hoat ddng, can phai do Iudng mdc dd tidu thu cac hoat ddng dd b^ln mdi san pham dugc SX, Chflng ta goi dd Id tdc nhdn tao chi phi dang hoat ddng. Thi du: Sd gid mdy hoat ddng, sd mdy mdc sd dung, sd nguydn vdt lidu dugc kilm tra vd x& IJ. Hoat ddng ndo tidu thu nhilu tiii se ed chi phf cao va ngugc lai,
Tdm lai, phuong phdp ndy cung cap eho nha quan tii each tfnh todn chi phf tdt hon vd cd t h i giiip cho DN ndng cao hidu qud quan I j dua trdn Igi till canh tranh, dilm manh, dilm y l u ci^a mirih. Phuong phdp ndy dua tren co sd phan ti'ch cdc hoat dflng dugc thuc hidn d l SX sdn phlm, LTu dilm efla nd, Id cung cap cac Uidng tin chi phf mot each ehinh xdc, giflp nhd qudn tri cd cd t h i ddnh gid dflng Igi nhudn, doanh thu cho DN minh. Ngodi ra, nd cdn giOp cho cac DN nhan diln cae co hdi d l cSi thidn hoac ndng cao Igi t h i canh tranh, thflng qua vide xdy dung cac chiln luge v l ehi tidu, gia ca, djch vu khach hdng, phdt Iniln san pham. Tuy nhidn, phuong phdp ndy cung cd giiS han ed Uil bd sflt chi phf va khd tdn kem do phSi do luimg, phdn tich hoat ddng.
BOSc 3: QTCP tren ca sd hoat dong: ABM Uiyc hidn vide phdn tfch cde hoat ddng vd vide tao ra gid tri ede hoat ddng, phdn ti'ch cae ngudn sinh khi va eac tieu thdc do Iudng hieu qu3 cdc hoat ddng d l khS phdt, dilu khiln va h5 trg cae nd luc hoan thidn hoat dflng kinh doanh cua DN, [1, 3-5] ABM thuc hidn vide Urn ra gdc r l efla su tidu hao ngudn luc, qua dd chi ra thdnh quS dat duge cfla mflt hoat dflng, mflt quy trinh hay mdt bd phdn cfla DN. Trdn eo sd dd, ngucri quan ly ed t h i tim ra eac giai phdp d l tang cudng hidu qud cac hoat ddng, tilt kilm ngudn lue. Muc tidu cudi cflng efla nha quan tri khi thuc hien ABM Id, thay ddi nhu cau hoat dflng theo hudng eac hoat dflng tao ra Id nhuan (hoat dflng tao ra gid trj) vd giam cae hoat ddng khdng hieu qua (hoat ddng khdng gia tang gia trj), hoat dflng Idng phf
Tdm lai, phuong phap ABM mdt mat se cung cap dd lidu d l phdn tich cdc hoat ddng vd ngudn sinh phf. Mat khac, nd cung hfl trg qua trinh quan trj trong vide lap du todn phdn bo ngufln luc eho hoat ddng. Thdng qua viec hieu rd mdc tidu hao cdc ngudn luc cfla cae hoat dflng, ngudi qudn ly cd the lap du todn ehi phf ehinh xac hem, nham thuc hien viec quan
tri hoat ddng hidu qua hon.
Birdc.4: V$n dung mo hinh capacity ciia CAM-! nghiSn cUu c6c noi dung sau: Dac dilm mfl hinh Capadty; Mdi quan hd gida md hinh Capadty vdi ABC vd ABM; Do Iudng gid trj nguon luc tidu hao theo md hinh Capacity. (1) Die dilm mfl hinh Capacity: Md hinh ngudn luc (Capacity) md td vide sii dung ngudn Igc cho mflt ddy chuyin SX hoac quy trinh hoat ddng cfla nhd mdy. Cdc ngudn luc tidu hao sd dugc phdn ra thdnh 3 khu vuc mdu nhu sau: [1] Khu vuc mdu vdng, cho bilt ngudn luc tidu hao lang phi. Bao gdm cdc hoat ddng: chd dgi trong qua trinh SX,... nhd qudn ly nhd mdy ndi chung, cd trdch nhidm chfnh trong vide giam hoac loai bd thdi gian trong khu vuc mdu vang, d l tang hidu qua vd giam chi phi. Khu vuc mdu dd, cho bilt ngudn luc tidu hao cho cdc hoat ddng nhung khdng Idm gia tang gia trj san phlm. Bao gdm cac hoat ddng:
Nghi gida ea, chuIn bj SX, lap dat va thay ddi Uiilt bi, bao tri vd sfla chOa, kilm tra chat lucffig san pham SX,.., Bo phdn kinh doanh vd nhd qudn ly cd trach nhidm chfnh cho nhdng tiiay dli trong khu vuc ndy. Muc tidu cfla ho Id phai tim kilm don dat hang nhilu hon va tang nang suit d l cflng mdt gia tri ngudn luc tidu hao nhd may cd t h i SX dugc nhieu san pham hon. Khu vuc mdu xanh Id edy, cho bilt ngudn luc tieu hao So dd 1: Quy trinh khai thac, c h i bien vd kinh doanh da xdy dung tai cdng ty c l phIn da Ndi Nho
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cho cSc hoat SOng ISm Bng giS trj cOa sin phlm, gdm hoat dOng gia cSng sin phlm, say chfnh l i t r ^ h nhi$m cQa nhi quin ly nhi may. M6 hinh ngu£n liic (Capacity) duoc th£ hi^n qua hinh 1.
(2) Mdi quan h^ giOa m6 hinh Capacity vdi ABIUI v i ABC: Md hinh Capacity chinh la su i<dt hop giOa ABC vi ABM vdi nhau riit chat chd. Md hinh ndy duoc phdt tri^n dua trdn ky thuat ABC phknbdchiphlngudnlirc theo cdc hoat ddng. Ddng thdi, dua vdo i<y thudt ABM ii xdy dung cdch thdc iddm sodt chi phi thinh cdc i<hu vi/c vdi cdc miu sic Uiic nhau: Khu vuc idm tdng gid tn sin pham SX (mdu xanh). Khu vuc Mns Idm tang gid tii sin phlm SX (it^u dd). Khu vuc Idng phi (mdu vdng).
p,3,51 Bang cdch phS hop phuong IJhdp ABC vd ABM mdt cdch chat chd, hjp IJ Si tao ra md hinh Capacity. Md 'hitih ndy cd tfnh nang dng dung thi/c td cao, vide thuc hidn don glin v i hidu qui vd kidm sodt v i quin iy chi phf cao ddt bidt l i ddi vdi chi phf SX, vi md hinh ndy cung cdp cho nhi quin ly mdt gdc nhin khic ddi vdi chi phf SX thdng qua cdc dd thj bidu diln cdc khu vuc ^^n dd cdn quan tim vda chi tidt vCra tdng quat, d i nhin, dd quan sit, (3) Phirong phip do Iudng gii trj ngudn luc tidu hao theo md hinh Capacity: Dac dilm cda md hinh Capacity i i dua trdn ly thuydt QTCP ABC v i ABM. Theo dd, vide do Iudng gid tii ngudn luc tidu hao tai nhi mdy SX sg duoc tidn hinh theo cic budc sau:
(1 j Thu thip v i phin tfch sd Ildu tai nhi miy (bdng 1).
(2) Xic djnh cic hoat ddng tai tcmg P X S X . T h l h i d n q u a b i n g i
(3) Phin bd gli trj cic ngudn luc theo cdc hoat ddng dua ti^n ky thuat ABC (hinh 2, trang 29).
(4) Ma hda cic hoat ddng theo miu sac v i bidu dldn theo md tiinh Capacity.
[3,6] Ma hda cic hoat thinh cic miu sic theo md hinh nang iuc Capacity thd hign qua hinh 3, trang 29.
+ Mdu xanh (gia tang gia trj s i n pham): Hoat ddng gia cdng SX
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bilu diSn theo mb hftih Capadty cOa nhdindy. Thg hidn tren hinh 3. [4]
N6n tenh tfiVifit Nam dang co nhidu CO hdi phat triln cQng nhu phSi ddi mat v * nhidu flidch fliOc trong qud tiinh hdi nhSp Mnh tS qudc t^, cac DN ngdy cdng phai canh tranh gay gat hon ^ n thi trudng. D l cd t h i ndng cao nang Igc canh tranh, mdt didu kidn s5ng cdn dCO vti cac DN Id phai kilm sodt t6t chi phi Vd cd cdc quylt djnh kinh doanh ddng dan, dilu ndy chT c6 dugc thdng qua hd thdng KTQT chi phf. Chfnh vi v^y, tdc giS da nghidn ciru vd dinh hudng xdy dung md hinh KTQT chi phf ;^Ci hgp cho cdc DN khai thdc, c h i biln vd kinh doanh dd xdy dung d\1dt Nam. Bai bao dugc tdc giS tmh bay nghidn eQ\i 1$
thuylt CO ban ciia mQ hinh QTCP SX Capacity, ddng thdi tdc giS cQng tim hilu su vdn dung mo hinh ly thuylt ca bdn ndy vao ^irc te hoat ddng kinh doanh d cac nude trdn t h i gidi, cu t h i tai My. Bdn canh do, bdi bdo cQng da nghidn ci!m c h i dd k l todn chi phf trong cdc DN SX Vidt Nam ndi chung vd di sdu nghidn cOu c h i dp k l todn chi phi tai cdc DN khai thdc, c h i biln va kinh doanh dd xdy dung ndi rieng, nhdm ddnh gid thuc trang KTQT chi phi trang DN SX de van dung md hinh QTCP SX Capadty mdt each hieu qua nhlt. Ngodi ra, bdi bdo cung dua ra cdc dilu kidn de cd the van dung md hinh KTQT chi phf ndy trong cac DN SX \a\ Viet Nam. Tren CO sd ly thuylt cQa md hinh KTQT chi phf SX Capacity, bai bao da xdy di/ng md hinh iCTQT chi phi SX cho cac DN khai thdc, c h i biln va kinh doanh da xdy dung tai Vidt Nam, dd la tang cudng kilm sodt chi phf SX thdng qua vide phdn loai chi phf dua vdo hoat ddng vd QTCP theo hoat ddng, giOp nhd quin tri nhin nhdn chi phi phdt sinh tai nhd mdy SX mdt cdch chi tilt, cu thi, tn/c quan sinh ddng thfing qua md hinh Capadty, giOp djnh hudng QTCP chinh xdc hon.D
Hinh 2: M6i quan he giOia chi phi vd hoft ddng Chi phi 1
Ngudn sinh phi
Ho^l d o i ^
Chi phi 2
i
Ngii6a sinh {djf
Hoal ddng 2
13: Md hinh Capacity cfia nhd may
Cbi phi 3 1
i
Ngudn sinhplif
Hoal d6ng 3
E I D L E
• N ON PRODUCT!
VE
I PRODUCTIVE
PX1 PX2 PX3
Tdi Uiu tham lOido
1. NguySn Thi Phuong Loan, Tai lieu hiicmg dan hgc tap man QTCP, Tnrdng D§i hoc Ma TR Ho Chi Minh, 2012, ch.3-5, tr. 39-75.
2. Nguy§n Thi BCrc Loan. Hoin thl^n cong t6c k^ to^n trdch nhiim tai cdng ty cophSn da Nui Nh6, Luin van Thac s^, Bai hoc kinh tS, TP.H6 Chi Minh, 2011, ch.2, tr. 40-45.
3. Nguyin Nang PhOc. KTQTDN, tn/dng Dai hoc Kmh t§ qu6c dan Ha N6i, NXB Tai chinh, 2012, ch.3, tr. 70-73.
4. Tniang Bi Thanh, Giao trinh KTQT, tnrcmg D^i hoc Kinh ti Bi Ning. NXB Giao due. 2012, ch.4, tr. 150-160-165.
5. Andrew Moras and Mariene Rodrigues, 'A new look at manufacturing using CAM-ls Capacity Management Model, The Journal of Corporate Accounting and Finance, voi. 5, pp.
35^, 2003.
6. Atkinson, Kaplan & Young, Management Accounting, Prentice Hall, New
Jersey, 2004. wj/. 5, pp.168-180.
7. Nguy§n HoBn, Xay dung mo hinh KTQT chi i^i cho dc DN SX bdnh keo Viit Nam, Luan in TiSn sTI^nh te, DH Kinh te Qu6c d&n, 2011, ch. 2, tr. 80-90.
8. Hoing VSn Tudng, T6 ch&c KTQT vt6 viec tSng cudng quan ly bo^t ddng kinh doanh trong cic DN Xay l§p Vi§t Nam, Luan in TiSn sTKinh te, Oai hoc Kinh tiQuoc din. 2011. cb.
2, tr. 60-70.
9. Trin The NS. Xay dung md hinh KTQT chi phi tong dc DN Oiuang m^i quy md vCra va nhd d Viit Nam. LuSn in Tien sJKinh te. DH Kinh ti Qudc dan. 2011, ch. 2-3, tr. 90- 95.
10. Hd My Hanh. TochOc hi thdng thdng tin KTQT chi phi trong cic DN May Yiit Nam, Luan in Tiin si, DH Kinh te Qudc dan, 2013, ch. 2. tr. 70- 85.
11. Nguyin Thi Nggc Lan. T6 chirc KTQT van tai hang hoa trong cic cong ty vin tai dudng bd Viet Nam, Luan in Tien si Dai hoc Kinh tequoc dan, 2012, ch.2, tr. 35- 40
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