costing) ra phirong phap dga trin hoat

Nghien c Idol

Van dung phirang phap xac lljnh chi phi san xuat theo mo hinh chi phi muc tieu (target - costing)

ra phirong phap dga trin hoat dong (activity - based costing - ABC) trong cac doanh nghiep san xuat 6 Viet Nam

Ipply for methods of determining the cost of products under producUon cost node! target (target - costing) and method based operations (activity-based

costing - ABC) In manufacturing enterprises In Vietnam

1 : ^ Nguyen Thi Biiic Loan

Jd/ viet trinh bay nghidn ciiu cdc nguyin tic, cic bi/dc thiic hiin khi vin dung

\ai tno hinh quan in chi phi (QTCP) hl$n dai vio viec xic dinh chi phi san xuHt CPSX) sin pham trong cac doanh nghiip (DN) sin xuSt d Viet Nam, dd la ihuwg phdp theo ch/ phi muc Siu (CPhAT) va phuang phdp tinh gli di/a trin ca id hoat ddng de phin bo CPSX chung. Mo hinh CPMT la t6ng the cdc phuang thdp, cong cy quan tn cho phip dat duac muc tiiu hoat ddng, d glal doan ^iit :e vi ke ho^ch hda sin phim mdi. Phuang phip niy, cQng cho phip nha quin n, du dodn dugc muc tieu Igi nhuin da xic dmh trong su6t chu k^ song cQa sin

>him. Ben canh dd, phuang phip ABC, ngiy nay dS gan liin vdi thit 1^ m&

rong quin tn la quin tn dua trin hoat ddng (Activity based Management - ABM).

\BM li phuang phip quan trong nhit, d'S danh chiin thing trong canh tranh.

)iim nai bit cOa pht/ang phip ABC, li nhSn manh cdc hoat ddng nhu Id nhihig I6i tugng ^p hgp chi phi chd yiu. Chi phi cdc hoat dong niy, sau dd se dugc ihin bo chl phi cho nhiing 661 tugng tinh gid thinh theo s6 lugng cdc hoat ddng ni doi tugng s(r diJng.

'Cr khoa: Target; Kaizen; ABC; Capacity model md hinh Capacity; DN sin xuat.

\bstract:

"he paper studied the principles, the steps taken when applying two models of lodem cost management in determining the cost of production of products in the manufacturing enterprise In Vietnam, which Is under the cost method and objec- ve evaluation method based on operaUng cost allocation to joint production.

arget cost model is derived from the developed countries. That overall approach, 'dministration tools allow to achieve operational objectives in stage design and lanning of new products This method also allows administrators to predict profit vgets identified trongt throughout the life cycle of the product. Besides, ABC

^ethod has been associated with the new philosophy of governance is gover- ance based activities (AcUvity Based Wanagemenf - ABM). Administration based n the method of operation is the most important to win in the competition, lighlights of the ABC method is recognized as reliable operations subjects mainly et cost. The cost of this activity would then be allocated expenditure costing biects according to the number of activities that use this object, '.eyw/ords: Target; Kaizen; ABC; Capacity model; manufacturing enterprises.

Nhan: 6/3/2017 Bi6n tap: 15/7/2017 DuySt aang: 20/7/2017

C

ic nha qudn trj dang rit quan tam trong vific QTCP sin xuit trong dilu Ififin tang tnrdng xanh va pti^t tri^n bin vCfng. Phuong phap tfnh gia theo CPMT, da duoc if) dung nhilu vdo nam cudi thS kJ 20, ben cac c6ng ty \6n nhu:

Toyota, NEC, Sony vd Nissan, lyot td chCrc qu6c ti duoc thdnh iSp do mdt sfi cdc tap dodn cflng nghifip Idn nhu Consortium for Avanced IWanagement- internationai (CAM-I). Phuong phap ndy duoc hilu nhu sau: Phumg phdp cho phfip DN tao ra cdc co sd l<ilm so^t, d giai doan Sein xuat vd bao dim cdc san pham nay dat diroc muc tilu loi nhudn, da duoc xdc djnti phO hop vdi chu \vi/

sfing cCia sdn phim. Bin canh d6, vile lua chon dfii ti/png tdp hop chi phf, theo cdc phuong phdp truyin thfing dfii tuong tap hop chi phf chD yfiu Id cdc don dat hdng (hi thfing xdc dinh CPSX theo cflng vile), hoac theo phdn xudng noi sin xuat {hfi thfing xdc djnh CPSX theo qud trinh sin xuat). Vdi dfii tuong tap hop CPSX, chf mdi quan tim din vile tfnh gid thdnh san phim, md khfing chf ra m^ liln hfi qua lai giffa cdc bfl phan chCrc nang Ithdc nhau. NhOng van d l

* Dai hoc Bi Rja - VGng Tdu (BVU)

b cAi ,'Me'todyt. W Mi^ todrt, Ae t^dtt^ 7/2047 |

ihu chi phf gia tang d ngudn ndo, chi )hr ndo giQ' vai trd trpng yiu ddi vdi sin )ham. Thuc te cho thay, chi phi phat linh d nhiiu hoat dflng khac trong qud rlnh sSn xuit, nhung lai tap hop chung, lau d6 phdn bfi theo mflt tifiu thdc thi [hflng chinh xac cho cdc dfii tuong chiu

;hi phf.

Nghiin cdu thuc ^ cfing tdc led todn 3TCP tai cdc DN sSn xuat d Vilt Nam lA hi vong v|n dung mfl hinh QTCP muc ifiu va phuong phdp phdn bd CPSX

;hung, di/a trin co sd hoat dflng ABC lio trong cdc DN sin xuat d Vilt Nam, iham phuc vy tfit hon cfing tdc ltd todn 3TCP san xuat tai cdc DN. Nghifin cdu la tiln hdnh khao sdt, ddnh gid cfing tdc [fi toan tdi chfnh, k l todn quan tii, 3TCR cfing tdc 1(1 todn tap hop chi phf 'd tfnh gid thdnh sSn xuit sSn pham tai ]N san xuat d Vilt Nam. Tdc Q\i nghiin

;du cdc nguyfin tac vd cac budc dd v§n lung md hinh QTCP san xuit theo :PMT vd ABC vdo cdng tdc kd todn 5TCP sdn xuat tai cdc DN, giOp cho cdc ihd quan trj cfi cdi nhin tfing qudt v l vile

;d dung CPSX nhu t h i ndo tai cdc phdn

;udng san xuat dd cfl the dua ra nhdng luydt ^nh quan trj chfnh xac, ndng cao 'i thi canh tranh trong nin kinh td thi rudng hifin nay. Phuang phdp nghifin

;du: Sd dung cdc phuong phdp md tS, hdng kd, so sdnh vd phdn tfch dd lam rfi Im quan trong cda QTCP theo muc tifiu 'd theo ABC. Til dfi, md hinh QTCP lidn dai ndy, se cho chOng ta thiy duoc im each ndo dd tilt i<ilm chi phi, cat

\\im Idng phf, ndng cao chit luong sSn ihim vd vj t h i cila DN frin thj trudng igdy cdng cao hon.

Hoat dflng quin ly chi phi can phli rd thanh mdt bfl phan khfing tach tdi

;Qa nhdng ctiidn luoc tang truftig kinh loanh then chdt. Vd dd thdnh cflng, loat dflng ndy can tudn theo bdn (4) iguydn tac dudi ddy: (1) Sis dung cdc nuc tifiu tang tudng Igi nhudn vd doanh id bdn hdng, dd khfch II su cin thidt vd )an kit vdi hoat dflng qu^n ly chi phi heo iSnh hudng tang tardng bin vdng;

2) Chfnh sda cdc muc tilu cat giam chi

phf cho phO hop v<A thuc t l chi phf hifin tai vd cdc chiin luoc kinh doanh cv thd;

(3) Phdn bifit gida chi phf tfit vd ctii phf xiu; (4) XSy dung nhdng didu kiln thich hgp cho vific qudn ly chl phf hiln tai.

Cudi cCing, vific qudn ly cdc chi phf nhung vdn ddm bdo dugc su tang trudng, dfing nghTa vdi vific tao ra sy cdn bang thfch hgp gida nhdng chl dao "td trin xufing dudi" vd cac d l xuat I d dudi Ifin trfin". Cdc nhd qudn ly cip cao dflng vai trfi xdy dung nhdng trgng didm vd muc tilu qudn ly chl phf, cdn cdc nha quan ly cap dudi Id ngudi thyc thi nhdng nhidm vu dugc dat ra, tore tidp xd ly cac chi phf kinh doanh, tim ra nhdng chl phi tfit vd chi phi xau, dfing thdi danh gid cdc mat Igi hai cOa vile cat gidm cdc chi phf do edc nha qudn ly cip cao d l ra. Tuy nhifin, ydu tfi quan trgng nhat dd hoat ddng qudn ly dil phf dat hilu qud cao chfnh Id sy cdn d ^ hdi hda gida tilt kidm dli phi vdi cac yfiu tfi tang tnidng kinh doanh, ddm bdo vile cat gidm chi phi dfing mflt vai trd thfch hgp va rfi rdng, trong Ijch trinh tang tor&ig kinh doanh eda cdng ty. Trong dfi, can chd bong co ehd qudn ly ngufin vdn cfla cfing iy theo hudng dilu chfnh co ciu thu chi phCi hgp vi^ vile cat gidm cdc chi phf. Bin eanh dfl, hoat ddng qudn ly ctii phi hudng tdi vile chi tilu hgp ly, hilu qud, ddm bdo kiim soat dugc bfii dii, tidn tdi cdn bang vfin vd doanh thu. Cfi thd ndi, trong kinh doanh ngay nay, cdc khodn chi phi lufin phdt sinh hdng ngdy, thi trudng vfin bidn dflng lifin tyc vd ludn ddi hoi mfit k l hoach qudn ly chi phi hifiu qua nhit, Thfim nda, tinh hinh tdi ehfnh kinh doanh lanh manh Id mdt trong nhdng dilu kiln tidn quydt ddm bdo mgi hoat dfing c^a cdng ty diin ra mfit each nhjp nhdng, ddng bfi, dat hilu qud cao, Sy Idnh manh dd co dugc hay khdng, phu thude phan ifti vao khd nang qudn ly ehi phf cda cfing ty. Sau khi xem xdt cdc nguyin tac cin phdi cfi trong hoat ddng qudn ly CPSX, Tde gid tiln hdnh van dung hai phugng phdp qudn ly chi phi liiln dai vdo frong cde DN san xuit d Vidt Nam gdm CPMT vd ABC,

Md hinh CPMT cd ngufin gfie tilri^

nude phdt tridn. Dd Id tfing till (^

phuong phdp, cfing cu qudn tn CIB phdp dat dugc mye tilu hoat ddng dgi^

doan thidt k l vd kd hoach hoS sin phim mdi. Phuong phdp ndy, cQngdn phfip nhd qudn tri dy doan dugc muc tilu lgi nhudn da xde djnh trong sud chu ky sdng cfla sdn pham. Tfnfi gia theo CPMT "Target Cost" Id mfit bonj cdc phuang phdp hiln dai trong kltoSn QTCP. Tinh uu vifit cfla phuong p|^

hifin dai trong kd todn QTCP. TInh'w vifit cda phucmg phdp da dugc Us nhdn trin t h i gii^ vi CPMT Id mfit cOn;

cu khich Id vd tao thuan lgi cho vific lis kit gida cdc bfi phdn cQa eflng ngh!

sdn xuit. Nhu vdy, CPMT gan Iiln\fi3 Igi nhuan cfl the dat dugc theo chu k) sfing efla sdn pham, i n h nghla vi phuang phdp CPMT nhan manh m tilu dan phdi dat dugc vd thdi gian ptiSi tfch Id chu ky sfing cQa san phim. Bii ndy Idm cho phuoig phdp CPMT Idi^

vdi phuong phdp truyin thfing. Tif 36 CPMT trd thdnh cflng cy QTCP ma nhi qudn trj hoach djnh diinh sddi hoa dflng sd dyng trong edc giai doan ItiiS k i vd sdn xuit dd cdi tiln qud trinh s^i xuat, gidm CPSX trong tuong lai, CPM^

duge tiln hdnh song song vdi cde bud quy tnnh chd tao sdn phim, Vi^ m£

budc cfla quy tnnh chd tao sdn pham CPMT thyc hifin nfli dung khdc nhau, i giai doan nghiin cdu thj trudng, nlu qudn trj xdc djnh gid bdn dy kiln di sdn phim, chuin bj cdc didu kifin s^

xuit. Nhd qudn tri xdc djnh duoc !i nhuan myc tidu frin co sd gid bSn 6 kidn. Dya vdo gid bdn dy kiln v^ l(

nhudn muc tifiu, nhd qudn trj xdc dji) chi phf tran cd thd chip nhdn, Cdc yS tfi ndy dugc coi Id cd djnh trong phLicm phdp CPMT Giai doan k l tidp, nil qudn tri udc tinh CPSX theo cdc Si kiln eu thd cQa DN. Ddy Id giai doa djnh mdc CPSX md khfing gin vdiii phf tran. Trfin eo sd udc tfnh vd chi ^ trin, nhdm xac dinh CPMT Do v^

CPMT dugc xdc lap dya trin chl phf tR cfi thd chip nhdn vd chi phf udc Iff

I ^f^f cAe M^'hdn, 9f Mt^ tcdat. AS' tfukia ',

Ngmen cuu uao ooi

Neo dilu kiln cua DN, CPMT khfing thd 'i/ot qua chi phi tr^n. Sau khi xac lap luge CPMT cde djnh mde chi phi dugc idy dyng dd kidm sodt chi phf. Nhu vdy, ndm khdc bilt giUa phuong phdp

;PMT vd phuang phdp chi phf truyin iifing la vile xac lap CPMT khfing chf

|uan tdm ddn dilu kidn sdn xuat md ifin chu y ddn cd Igi nhudn muc tidu,

;PMT dugc xem Id gidi han chi phf dd lat dugc hifiu qua sdn xuat mong mudn.

Sau khi xdc djnh dugc CPMT nhd qudn li phdi td chdc QTCP theo tdng giai loan cQa quy trinh sdn xuat, td khdu hilt k l din khdu sdn xuit, td khdu kd loach din khdu td chiirc ttiyc hidn, lam iao eho chi phf thyc td khdng vugt qud

;PMT. Didu nay ddi hoi, cac nha qudn rj phai tfi chdc sdn xuat va QTCP that ighilm ngat d tat cd cac giai doan cfla

|uy frinh sdn xuat, khdng ngdng phdt liln nhdng chi phf khdng hdu feh hoac :hfing tuong xdng vdi tam quan trgng ifla sdn phim, khfing nhdng phdt hifin ldc "tnjc trac" trong hd thdng dd "thay Idi dd tfit hon" hay "cdi tidn lifin tuc"

heo trilt ly qudn ly Kaizen dd cat gidm

;hi phi theo h i n h i

Khai niim Kaizen cd thd dugc hidu Ihu Id sy xem xit edi tidn khfing ngdng ihi phi, nham duy tri chi phf d mdc thip ihat. Kaizen quan tdm din nhan difin ihdng CO hfii dd cdi tidn chl phf trong llai doan chd tao. Phuang phdp CPMT luge bat diu bang vile udc tfnh gia ban Da sdn phdm. Gid bdn udc tfnh dya do cfing dung vd thufic tfnh cfla sdn ham. Cdc ddi thfl canh franh trgn thj udng, trin co sdlgi nhuan dy kidn, nhd udn trj phdi xdc dinh CPSX vd tidu thu 6 thd chip nhan dd tiln hdnh sdn xuit dn phim. Mdi giai doan phdt tridn sdn ham se dugc danh gid, nham dat dugc lye tilu chi phf dd xdc dinh. Vile ddnh id nay dya frdn phdn tfch gid trin, ham danh gia vile thilt k l sdn pham d nhan diln cac co hfli cd thd tidn hdnh id frj cfla sdn phdm (hinh 2).

PhuOTg phdp xdc djnh CPMT bao fim cdc giai doan sau:

Giai doan 1: Xdc djnh CPMT theo

Hinh 1: QTCP sdn xuat theo Kaizen costing

I Chl phi ifflc tinh

3z

Giai d o ^ thiS kg/giim

diiphJs^nxuS

o

Chiphlfa^n {gidi han trfin)

0

Kaizen chl phi (hire l£

Chl phi trin I f 3 )

Hinh 2: CPMT vd cac gia) doan sdn xuat sdn phim

C ^ giai doan [rfidt fiiln sin phim Quan Iii

Nghifin ctiu fill tnrdng Lap k6 hoach

i

> '

Thidt kS quy tilnh sin xucit San xuit thuc nghidm

i

1

Dif kifin cSc qjy trinh sx Du kidn ySutd diu v^Q

^'

•if

MuamSym6cthidtbi

i

SSn xuit thD

•if Tidn hSnt) sin xuit

Loi ntiuan du Iddn

Chl pMc6eid chip nh|ndiioc

T L

Xac Igp chi phi mi;c ti§u

Phan Uch chl phi

Thuc hifin chi ph[ muc tiSu vi thidt lap chl phi dinh mCic

cac bd phdn sdn phim sdn xuat. Vile xdc frfi cda edc bfl phdn ddi vdi sdn pham, Td dinh ehi phf cho cdc bd phdn ndy, phdi dya dd, xdc djnh ly II chi phi cfla tCmg bfi phan vao mdc dfl quan frgng khde nhau v l vai frong tdng chi phf ciu thanh sdn pham,

^a/f, cAi MS'^id^i 'if Mi^ tcdn ^'titanf 7/2047 £ £ |

Giai doan 2: Tfi chdc thye hifin edc nuc tilu ehi phi dd xdc dmh qud frinh hyc hidn nhdng thdnh phin cDa sdn )ham cfi chi phf cao so, vdi lam quan rang da xac dinh d giai doan trudc. Td 3o phai CO phuong phdp dieu chfnh, ludn ly chat che de ha thip CPSX. Bin

;anh dd, giai doan ndy cung can phdt lifin cac sdn pham cfl chi phi qud tiiip io vdi tam quan trong cda no, Vific sdn (uit cac Ihanh phdn ndy cung phdi Juge dilu ehfnh cho phd hgp vdi tam luan trong efla no cfi frong sdn phim idn xuat.

Giai doan 3: Ddnh gid kit qua, ndu : P S X da dat duge ddn chi phf trin, cin )hdi ddng lai cdc hoat dflng d giai doan I vi sdn phim sdn xuit khflng mang lai gi nhuan, Nlu CPSX chua dat din chi }hi tran nhung dat din CPMT: Cdn xem [fit lai giai doan 1 vd 2, phdi xem xet giai loan thilt k l da hgp ly chua hoac xem ai cdc bude trong giai doan sdn xuat dd )idm CPSX, Mfl hinh Target - Costing )hO hgp vdi mfli frudng san xuit tiln idn, hiln dai, ty dflng hfia eao, d Vifit

>lam tiiudng duge van dyng vdo cdc Ifing ty sdn xuat dfi diln td, cdc sdn )ham viin tiidng, cdc san phim, djch vu idn xuat theo dan dat hdng, khai thdc 'd chl bidn kinh doanh da,..

Phugng phap xdc djnh CPSX sdn )ham dya tren hoat ddng (Activity - lased Costing-ABC)

Qua thue tidn, hd thdng phuong )hdp xdc dmh CPSX sdn pham tnjyIn hfing da bfic 16 mdt sfi han chd, gdy inh huftig ddn quylt djnh efla nhd ludn trj trong hoat dfing sdn xuat kinh loanh, Nhdng han ehd do, Id vide lya

;hon dfii tugng tap hgp chi phf va ky huat phdn bfi chi phf gidn tidp, V I vile ua chon dfii tugng tap h ^ chi phi, theo

;dc phuang phdp truyin thfing dfii ugng tap hc^ ehi phi chfl ydu Id cdc don lat hdng (hfi thfing xdc djnh CPSX frieo ldng vile), hoac theo phdn xudng noi idn xuat (hi thdng xdc djnh CPSX theo

|ud frinh san xuit). ViS dfii tugng tdp igp CPSX, chf mdi quan tdm din vile nh gid thdnh san phim, ma khfing chf

ra mdi lifin hfi qua lai gida cdc bd phan chdc nang khdc nhau, Nhdng van dd nhu chl phf gia tang d ngufin ndo, chi phf nao gid vai trfl trong ydu ddi vdi sdn phim. Thuc t l eho thiy, chi phf phdt sinh d nhilu hoat dflng khac frong qua trinh sdn xuit, nhung lai tdp hgp chung, sau do phdn bd theo mflt tifiu thdc thi khflng chinh xde eho cdc dfii tugng chiu chi phi, V I mat ky thuat phdn bfi chi phf gidn tilp, cde phuong phap truydn thdng thudng chf chgn mfit tifiu thdc de phdn bd CPSX chung (chi phi gidn tidp).

Nhung trong thuc td, CPSX chung bao gdm nhilu nfii dung khac nhau, mOi nOi dung phdt sinh cd dac didm khde nhau.

Do vay, vifie tfnh gia thdnh san pham thudng phan dnh khflng chfnh xdc, anh hudng ddn quydt djnh cfla qudn trj DN, CO the djnh gia ban cao hay friap so vdi gid thdnh san pham san xuit. Bi khae phue nhdng han ehd dfi, edc nhd kinh te nghifin edu vd dng dung phuang phdp tinh gia thanh san phim mdi, thyc chit Id phuong phdp phdn bd CPSX chung mdi - phuong phdp tfnh gia thdnh dya trfin CO sd hoat ddng (Activity - Based

Hinh 3: Mdi quan he giO^ ABC va ABM

Costing - ABC). Xuit phat td y ti;dr eda cde nhd qudn tri td nhdng nam cu thd ky 20, phuang phdp ABC Id ky thu tfnh gid ^dnh san phim, djch vu bir cdch dp dung nhidu tifiu thde dl ph;

bfi CPSX chung d l ddm bdo chinh xi hon, Phuong phdp ABC cdn 6ucc s dung, dd do ludng hidu qua hoat dCm cfla qud trinh kinh doanli. Sd ligu ci phuang phdp ABC gidp cae nhd qudn I nhin rd hon mfii quan hfi gida thdi giai chat lugng, cong suit nhd xudng, s linh hoat cfla cdc nhd quan trj ddi vi nhdng chi phf phat sinh, Phuong phS ABC ngdy nay, dd gan lien vdi tridt i mdi trong qudn frj Id qudn trj dya trfi hoat dfing (Activity based Managemei - ABM). Qudn trj dya trfin hoat ddng I phuang phdp quan trgng nhit, de d^r chidn thang frong canh tranh. Didm m bat cfla phuang phdp ABC Id nha manh cac hoat dflng nhu la nhdng di tugng tdp hgp ehi phf chfl yiu. Chi pi cdc hoat dfing ndy, sau dfi s l di/c phdn bfi chi nhdng dfii tugng Unh gi thdnh theo sd lugng cac hoat dfing m dfii tugng ndy sfl dung. Thfing tiiudnj

Calglimchiphf

Eg. ^{. o/a.Xf . 8^ .x,^}

^{I 7/Mi7}

u trao dtfl

'PSX Chung chda dung nhilu hoat flng (ngudn tao chi phQ. H I thfing tfnh la thdnh dya tr^n co sd hoat dfing ed id Id mgt phan cfla h i thdng tfnh gid 1B0 cflng vific hay tfnh gid thdnh theo ua tnnh sdn xuit. Hfi thfing nay khfing lay thd h i thfing tinh gia thdnh truyin ifing, md nham bfi sung khd nang xd ly a eung cip thflng tin trong vile ra uydt djnh ngan han vd dai han cfla DN linh 3).

Nfli dung phuong phap ABC: Khdc

&i mfi hinh truyin thfing, mfi hinh ABC 3p hgp todn bfl chi phi gidn tilp trong ua frinh san xuit vdo ti^g hoat dfing Tidi hoat dfing la tdp hgp nhdng chi phi idn tilp cd cOng ngufin gfie, ban chat

;ong dugng), Td dfi, phdn bd chi phi leo hoat dflng ndy vdo tdng san phim, jch vy theo cde tifiu thdc thfch hgp.

Jiodn chi phf gian tilp ndy, dugc phdn d vdo gia thdnh san xuit cung vdi chi hi nguydn vdt Illu tore tidp vd chi phf hdn cfing tore tiip.

Cdc budc thyc hiln mfl hinh ABC:

1} Nhan diln cdc chi phf fryc tilp; (2) han diln ede hoat dflng; (3) Chpn tilu ldc phdn bd chi phf cho cdc hoat ddng;

i) Dya trdn chi phi efla tdng nhom lioat ong, kd todn qudn fri chgn cac tilu ldc khoa hgc phdn bd cho tdng sdn him, dich vu.

Van dung md hinh ABC, kd toan jan tri co sy linh hoat trong vile sfl jng cac tilu chuin phdn bfi chi phf eho 3n phim, nham eung cap thdng tin da sng, phong phd v l tinh hinh chi phi, gid dnh ddp dng dugc cdc nhu cau sd jng tiidng tin khac nhau cda cac nhd idn trj. Md hinh ABC dd Idm thay ddi ie quan nidm v l CPSX chung, Mfit sd h tfi CPSX chung, theo phuong phdp jydn thdng, dugc coi id edc khoan chi If gidn tidp thi bdy gid tai liln quan din ng hoat dfing cy thd vd do dfi cfi thd ly nap thing cho tdng loai sdn phim I thd! Tuy nhidn. mfi hinh ABC vln cdn 6t sd han chd nhdt djnh. Mac dili, vile ty nap CPSX chung cho cdc san phim

; eg bdn Id dya vdo mdi quan hfi khdch lan gida cdc hoat dfing vd tdng loai

sdn phim, d|ch vu nhung v l mat ky thuat, trong nhilu trudng hgp, do mdi quan h i dfi Id khfing rd rang, k l todn van phdi lya chgn ede tidu chudn phdn bd mfit cddi chfl quan. Hon nda, vific vdn dung mfi hinh ABC dfii hfii phuang phdp td chdc sdn xuat cfla DN cOng phdi dat tdi trinh dfi qudn ly theo hoat ddng.

Dac bilt, didm han chi cfla vile dp dung mfi hinh ndy Id khdi lugng cfing vific kd todn rat Idn vd kha phdc tap. Vdi nhOng uu, nhuge didm nhu vay, md hinh ABC cd thd dugc van dung thfch hgp trong cde DN cd cdc didu kiln nhu sau: Sdn phim dugc san xuat cfi sy da dang v l chflng loai, mau md, phdc tap v l ky thuat; Quy frinh chd tao sdn phim dfii hfii phdi cd sy kdt hgp nhidu giai doan cdng nghi, nhidu hoat dfing; CPSX ehung ehidm mfit ty trgng khd Ifti trong tdng CPSX vd ngay cdng cfi xu hudng tang Idn; Tinh khfing chlnh xdc cda mfi hinh md DN dang dp dyng kha Idn Idm eho thdng tin dugc cung cip ft cfi tdc dung dfii v(A edc nhd qudn trj trong vile ra quydt djnh. Vile dp dung cac mfl hinh QTCP frieo myc tilu vd ABC, giflp cho cflng tdc QTCP d cdc DN sdn xuat tai Vilt Nam, giflp vile qudn ly ngdy cdng tdt hon, mang lai hilu qud kinh td cao hon.

Cd thd nfli, trong kinh doanh ngdy nay, cac khoan chi phi lufln phdt sinh hdng ngdy, thj trudng vdn bidn dflng liln tue vd lufin ddi hdi mfit kd hoach qudn ly chi phi hifiu qud nhat. Thdm nda, ti'nh hinh tdi chinh kinh doanh Idnh manh Id mfit trong nhdng dilu kifin tiln quylt ddm bdo moi hoat dflng cfla cdng ty diln ra mfit cdeh nhjp nhdng, dfing bfi, dat hifiu qua cao, Sy Idnh manh dfi cfi dugc hay khfing, phu thufic phin Idn vdo khd nang qudn ly chi phi cfla cdng ty, Ky thudt qudn ly ehi phi td mfit phin quan frong cfla DN, trong tinh hinh kinh t i day khfi khan nhu hiln nay. Nhdng ky thuat ndy, se hfi trg trong vide ddnh gid vd cai thiin cdc hoat ddng vd tdi ehfnh efla DN, Cdc DN lufin lufin cd gang tim cdch dd cat giam chi phf vd ndng eao hifiu qud. Khai niim ky thuat qudn iy ehi phf khd dan gidn, nhung khdng phdi tit

ed cdc DN ddu cfi thfi dat dugc myc tidu qudn ly chi phf cfla minh, Tuy nhidn, vdi mfit chuang trinh chi tilu dflng kd hoach till bit ky DN ndo cdng cfi thi hoat dflng frong pham vi ngdn sdeh vd tham chf cfin tiit kidm duge mdt khodn tiln ldn trong qua trinh thyc hiln, cat gidm nhdng ehi phf khflng can thidt. DN nin gid lai bdn ghi chip cap nhdt vd tdng thu nhap vd chi tidu cda minh Bang cdch niiin vdo sd tidn thyc td di vdo DN, eung nhu sd tidn dugc sd dung cho cdc nhu ciu khdc nhau cfla ti^ng phfing ban, ehung ta se d l ddng han ddnh gid duge tinh hinh tdi chfnh cfla DN, D l cai thidn vj thd efla minh, ta eo thd tang doanh thu hoac gidm chi phf vd thyc hidn gidm chi phf thudng Id d l dang han. Do dd, didu dau tifin can gidi quylt Id, phai phdt hidn nhdng chi phf khfing can thidt va cat gidm nhdng ehi phi ndy td qud trinh phdn bd chi phf.D

Tdi liiu tham khdo i Andrew Muras and Marlene Rodngues, "A new look at manufacturing using CAM-Is Capacity Management Model, The Journal of Corporate Accounting and Finance", vol. 5, pp. 35-40, 2003-

2. Atkinson, Kaplan & Young, Management Accounting, Prentice Hall, New Jersey. 2004, vol 5.pp.l68-I80

3. Hodng Vdn Tudng, TS chile kg to&n qudn tri vol* vJ^c t&ng cufmg qudn 1} hoat ddng kinh doanh trong cdc DN xdy tdp Viet Nam, Ludn dn Tten sTKinh tS, Dai hoc Kinh IequScddn.2011,ch 3.tr 80-85.

4. Trdn Thg'NB, Xdy dung md hinh kg todn QTCP trong cdc DN thuang mai quy m6 vCca vd nhd d Viit Nam, Ludn dn fi/n sT Kmh te, Dai hoc Kmh lequdc ddn, 2011, ch.

2-3, tr 90-95.

5 Hu^nh Lai, XSy dung kg todn qudn tri trong DN sdn xudt Viil Nam, Ludn dn Tign sTKinh tg DHKT. TPHCM. 2008. ch2, tr 55-60

6. Nguyin Ndng Phuc, Kg todn qudn tri DN. Dai hoc Kmh lg qud'c ddn Hd Ndi. NXB Tdi chinh, 2012, ch 4, tr 80-86.

7. Truang Bd Thanh, Gido irinh ki'todn qudn tri, Dai hoc Kmh tg Dd Ndng. NXB Gido due, 2012. ch.4. tr. 140-150.

8 Nguygn Thi Phuong Loan, Tdi lieu huang ddn hoc tdp mdn QTCP. Dai hoc Md TP Hd Chi Mink. 2012, ch. 5. tr 80-90

9. Nguygn Hodn, Xdy dung md hinh kg todn QTCP cha cdc DN sdn xudt Bdnh Keo Viit Nam. Ludn dn Tign sTKinh te. Dai hoc Kinh igqudc ddn, 2011, ch. 3. tr. 75-80.

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