NGHIEN CUU
Hoan thien phirong phap phan loai chi phi san xuat, lunh thuc s6 ke toan phuc vu yeu cau quan tri va
noi mang trong TCT Cong nghidp hoa ch^t mo
TS. Duong Thi van Anh Truong Cao d k g Kinh l^ (^ng nghiep Ha NQi
1. Hoan thien phuong phap phan ioai chi phi san xuat:
Chi phi sdn xudt( CPSX): La todn bO hao phi vd lao dOng sdng, Iao dOng vat hda eung vdi cac CPSX khdc md doanh nghidp (DN) da thye td chi ra Uong ky cho hogt ddng SXKD bidu hidn bdng tidn.
Nhu vdy, Ihdng Un vi CPSX la mgt trong nhtrng thdng tin quan ttgng nhdt ddi vdi ehu DN vd cdc nhd qudn tri DN, sy tdng, gidm cua CPSX se dnh hudng tryc ttdp ddn hieu qud hoat ddng cfla DN. Do vdy, cdc nhd qudn ly cdn phdi kidm sodt chat che CPSX. Trong dd vide phdn Ioai CPSX la can efl quan trgng dd gidm sdt chat chd CPSX.
Trong kd loan tai chinh, chi phi dugc djnh nghia nhu Id mdt khoan hao phi bd ra dd thu duge mOl sd san pham hode djeh vy ndo dd. Song trong kd todn qudn tri, chi phi sii dung Uong nhidu tnrdng hgp khde nhau. Bi tidn hdnh sdn xudt kinh doanh, cac DN phdi bd ra rdt nhidu Iogi chi phi, nhflng chi phi ndy dugc sdp xdp, phan loai theo nhidu Udu thflc, tuy theo nhu edu thdng Un eho vide ra quydt djnh. Trdn ttiyc td, khi tde gid khdo sdt tgi cac DN sdn xudt thud'c nd thufic Tdng cdng ty Cdng nghiep Hda ehdt md, thi cdc DN thdnh vien eung nhu Tdng edng ty ehi thyc hidn phdn loai chi phi sdn xudt theo hai tidu thue dd la: Phdn loai theo ndi dung kinh td vd phdn logi theo linh vuc hogt ddng, cu thd:
a. Phdn Ioai CPSX theo ndi dung kinh td: Theo cdch phdn logi ndy, todn bg CPSX efla DN dugc chia Uidnh 9 ydu td'sau:
+ Ydu td nguydn vdt lidu chinh -t- Ydu td Vdt lidu phu + Ydu td cfing ey, dyng cy + Ydu Id nhidn lidu, + Yeu Id ddng Iyc
-1- Ydu Id khau hao tdi sdn ed dinh
+ Yeu Id Udn luong vd cdc khodn ttich theo lucmg -I- Yeu td tten dn ca
+ Ydu Id djeh vy mua ngodi (bao gdm ed ehi phi bdng tidn khdc)
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b. Phdn logi CPSX theo linh vuc hoat d0ng: Theo each ndy, todn bg CPSX cfla DN dugc ehia thdnh 3 Iogi:
-I- Chi phi cho hogt ddng sdn xudt -t- Chi phi cho hogt dOng bdn hdng + Chi phi cho hogt dfing qudn ly doanh nghidp Trong mdi cdch phan Iogi ehi phi ndu trdn, nOi dung trong timg ydu td ehi phi, DN hgeh todn ehua chudn xac theo ehd do quy dinh vd DN eung ehua quan tdm ddn ede cdch phdn logi ehi phf khde phyc vu eho quan tq ngi bd. Vi vgy thdng tin eho qudn ly cdn nhieu hgn ehd, Ui do md dnh hudng ddn hieu qua hogt dOng efla DN. Dd ddp flng ydu cdu thOng tin vd ehi phf eho cOng tde qudn ly ndi chung cflng nhu qudn ly CPSX vd U'nh gid thdnh sdn phdm ndi ridng, theo tde gid thi Tdng cdng ly Cdng nghidp hod chdt md vd cdc don vj thdnh vidn hgeh lodn phu thudc cdn su dyng thdm mOt sd cdch phdn Iogi chi phi khdc, nhu:
c. Phdn logi CPSX theo cdng dgng kinh ti: Theo cdch ndy todn bg CPSX cfla DN dugc chia ttidnh 3 khodn muc chi phf cdu thdnh nen chi tidu gid thdnh, lfl dfi giflp cho DN cd thd chuydn ddi phuang phdp tinh gid thdnh (tfl vide tinh gid Uidnh theo ydu td chi phf nhu hien nay sang vide ttnh gia thanh ttieo khodn myc chi phf) do la:
- Chi phi nguyen vdt lidu true tidp: Bao gdm todn bfi gid tri vat lidu chinh, vdl lidu phy, nhidn lidu dflng trye tidp eho sdn xudt sdn phdm.
- Chi phf nhdn cdng tryc tidp: Bao gdm tidn luang phdi ttd vd cdc khodn trich theo luong cfla cdng nhdn san xudt sdn phdm.
- Chi phi sdn xudl chung: Bao gdm todn bfi chi phf gian tidp phdt sinh tgi cac phan xudng hodc bfi ph^n sdn xudt chua duge ttnh vdo hai khodn myc ehi phi ndi Udn.
Vide phdn logi CPSX ttieo edng dyng kinh td eua ehi phf se giup cho DN 1 ^ dugc kd hogeh gid Uidnh tiieo khodn muc cho Uing Iogi san phdm, kidm Ua Unh hinh tiiyc hidn kd hogch gia ttidnh ttieo khodn myc, ttr dd bidt dugc nguyen nhdn Idm tang giam gia thdnh cflng nhu cd gidi phdp Uifch hgp dd tidt kidm CPSX, hg gid
J Biinh sdn phdm, tang tfch luy cho DN va Nha nudc.
I d. Phdn logi CPSX theo cdch ung xd cua ehi phi.
I Uvc dich cfla each phdn logi ndy giflp eho cdc nhd quin tti DN ndm dugc thfing tin vd ehi phi phyc vy cho vi^c lap kd hoach, kidm tta va chfl dgng didu tiet ehi [W cho phfl hgp Theo cdch nay, CPSX duge ehia tti^:
- Bien phi ( Chi phi bien ddi): La nhiing chi phf tang gi4m ty Id thudn vdi quy md hogt ddng cfla DN nhung Uii ti'nh ttdn mOt don vj sdn phdm lai mang tinh ed djnh. Thudc logi ndy gdm cd: Chi phf nguyen vgt lidu bye tidp; Chi phi nhdn edng true tidp.
- Djnh phi ( Chi phi cd djnh): Ld nhflng chi phf khdng thay ddi hode thay ddi khdng dang kd so vdi quy md hogt dOng eua DN nhung lai thay ddi khi tinh Irfin mOl don vl sdn phdm, thudc loai ndy gdm cd: Chi phi vdt lidu phdn xudng; ehi phi nhdn vidn vien phdn xudng; chi phf khau hao tdi sdn cd djnh...
- Chi phf hdn hgp: Ld nhiing ehi phi vua mang tinh didt eua bidn bidn phf vd viia mang tfnh chat efla dinh phi, nhu: Chi phf djch vg mua ngodi; Chi phi bdng tidn khdc. Cd thd minh hog bdng phdn logi chi phi sdn xudl ciia DN Uieo cdch ung xfl cfla chi phf nhu sau:
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Cdch phdn logi nay Id edn efl dd thid't ke, xdy dyng cdc mfi hinh ehi phi Uong mdi quan hd gifla ehi phi - khdi lugng - lgi nhudn, giflp eho cdc nhd qudn Ui DN xdc djnh duge phuong hudng vd bldn phdp ndng cao hidu qud su dung cdc chi phi nhir Ddi vdi Bidn phi phdi gidm sdt chdt che djnh muc Udu hao, Ui dd md ddl kidm dugc tdng CPSX, cdn ddi vdi Djnh phi, de tidt kiem CPSX DN edn phdi tang khdi lugng sdn phdm sdn xudt va tidu thy, tu dd md gidm dugc gid thdnh sdn phdm, tang Icri nhudn cho DN.
e. Phdn Ioai CPSX theo thdm quyen ra quyit dinh:
Cdch phdn logi nay giflp cho nha qudn ly tang cudng Wch nhidm kidm sodt ehi phf d cdc bO phdn ttor^ DN, a co sa dd ddnh gid kdt qud, hidu qua hogt ddng efla Kmg bd phdn ttong DN. Vdi ttdu thue phan iogi nay thi todn bfi CPSX cfla cde DN tiidnh vien vd Tdng cfing ty COng nghidp hod chdt md duge chia thdnh: Chi phi kfen sodt dugc va Chi phi khdng kidm sodt dugc.
f. Phdn Iogi CPSX theo khd ndng quy ngp chi phi vdo cdc dd'i tuqngchiu phi: Theo cdch nay, loan bd CPSX cfla DN dugc ehia ra thdnh 02 Ioai, dd Id: ehi phi Uyc tidp va chi phi gidn tidp.
g. Phdn loai CPSX theo qud trinh lua chqn phuang dn: Myc dfch cfla each phdn logi ndy giflp ieh cho cdc nhd qudn trj ndi bd Uong viec thu thdp thong tin vd ehi phf phyc vy cho vide ra quyet djnh kinh doanh ngdn hgn, ddi hgn dd lya chgn ede phuong dn sdn xudt kinh doanh phu hgp vdi tinh hinh thuc te cfla DN. Theo cdch ndy ttii todn bd CPSX cfla DN Uidnh vidn vd Tdng cfing ty dugc chia thdnh: Chi phi co hfii; Chi phi khdc biet; Chi phf chim
2. Hoan thien hinh thirc so i(e toan
Lya ehgn hinh thflc sd kd loan id khau quan Ugng quydt djnh dd'n Unh kip thdi, loan didn cflng nhu khd nang cung cdp thfing tin cho cdc nhd qudn hi DN. \^ec lua chgn hinh thfle sd kd todn cfla DN phy thufic vao cdc ydu td, nhir Quy mfi hogt dOng cfla DN; Trinh dO chuydn mdn cfla cdn bO kd loan; Nhu cdu thdng tin vd trinh do CO gidi hda Uong edng tac ke todn efla DN.
Theo che dO quy djnh hidn nay Uii ede DN ed Uid lya ehgn mOt ttong bdn hinh thiic s6 kd todn sau:
- Hinh thflc sd kd loan Nhdt ky ehiing tii - hinh thflc sd kd todn Niidt ky chung - Hinh thflc s6 kd todn Nhdt ky - sd edi - Hinh thuc sd kd Chflng tfl ghi sd - Hinh thuc sd kd todn Nhdt ky chflng tfl.
Mdi hinh thuc sd kd lodn ddu cd uu, nhugc diem vd dieu kien dp dyng phfl hgp vdi quy md, nhu cdu thfing tin, didu kidn tin hgc hoa va trinh dfi cfla cdn bfi nghiep vy.
Qua khdo sat thye td lgi Tdng cfing ty vd cdc don thdnh vidn hgeh todn phy thudc, cd the thdy eae DN ndy dang dp dyng iiinh thiic sd kd todn Nhgt Ky Chflng Ui de phdn dnh cfing tdc kd todn ndi chung cflng nhu phdn hdnh kd todn CPSX vd U'nh gia thanh sdn phdm ndi rieng cfla DN. Day la mdt hinh thfle so kd loan phfl hgp vdi nhflng DN cd quy md ldn, tdP trung vd quan Ugng Id thye hien cdng tdc kd todn bdng thfl cdng.
Song Udn Uiyc Id Tdng edng ly Cdng nghidp hda chdt vd cac don vj thdnh vien hgeh todn phy thude da trang bj mOt sd lugng mdy ttnh khd ldn cho ede phdng nghiep vu. Mat khdc, Uong giai dogn bflng nd thfing ttn nhu hidn nay thi hinh thfle s6 kd toan Nhdt ky chiing Ui thye sy khdng con phu hgp do cdn mdt luc lugng Iao ddng kd loan qud ldn, thfing Un cung edp cho qudn ly cdn chdm, tii dd ma iam tang ehi phi gidn tidp, gidm hidu qua cua cdng tdc qudn ly dong thdi rdt khd cho vide ttiyc hien nfi'i mang trong todn Tdng cfing ty. Ddy la nhugc diem ldn nhdt ttong hinh Uiflc sd kd todn Nhgt ky ehflng Ui. Vi vay, dd ttiudn ttdn eho cfing tde qudn ly vd hgeh todn todn Tdng edng ty va dge biet la viec ndi mgng mdy vi tt'nh ttong todn Tdng Cfing ty, theo tdc gid edc DN plidi thay ddi hinh Uiiic sd ke todn Ui hinh thiie sd Nhdt ky chiing Ui sang hinh Uiuc sd Nhat ky chung cho phu hgp vdri tinh hinh ca gidi hda Uong edng tdc kd loan; Phu hgp vdi vide ndi mang ttong loan Tdng cdng Xem tiip trang 77
