( sg01 (114).2013 ')
VAN DE HOM NAY
Plian tich nham cung cap thong tin ra quyet dinh kinh doanh tai cong ty co phan
du-o-c vat tu y te Thanh Hoa
Ths.Lg Thi Minh Hup Tru&ng Dgi hpc Hdng Due FM Irong nin kinh ti thi tru&ng cgnh tranh hifn nay sgr thdnh cdng hay thdt bgi cua doanh
m nghifp tjiupc rdt l&n vdo cdc quyit dinh kinh doanh. Di dua ra cdc quyit dinh kinh doanh .M- dung ddn cdc nhd qudn tri phdi ^'' thdng tin hiru ich, trong khi dd thdng tin trong vd ngodi doanh nghifp rdt da dgng vd phong phd phuc tgp tu nhiiu ngudn khdc nhau. Vi vgy Vif c phdn tich, ddnh gid dung ddn cdc thdng tin si giup cho nhd qudn trf doanh nghidp kiim sodt dupe chi phi vd ra quyet dinh phd hpp trong tdng tinh hudng hogt d^ng sdn xudt kinh doanh cua doanh nghif p.
K I tofin qudn tti ddng vai trd quan trgng ttong cung cdp thdng tin hum ich dd cdc nhd quan tti ed thd dua ra cdc quyet dinh didu hanh boat dgng sdn xuat kinh doanh ttong doanh nghifp cho phu hgp vdi quy ludt cung - cdu Clia thl trudng vd nguln lyc hifn cd cua doanh nghidp. Vipc van dyng cdc ky thuat phdn tich ttong ke todn qudn trj nhfim cung cfip thdng tin cho qud trinh ra quydt dinh phy thugc vao d$c didm hogt dgng sdn xuat kinh doanh, dgc thu qudn Iy vd nhu cdu can thdng tin cua doanh nghifp. Nhd qudn tii nh|n dinh thay nhu cdu thdng tin can cung cdp de ra cfic quyet djnb ttong doanh nghidp se thn bilu vd vgn dung d l phdt huy dugc siic manh cua doanh nghipp ttong cac hogt dfng sdn xuat kinh doanh. Tdc gid dd vgn dyng phuang phdp khao sdt vd phdng vdn sdu k i t hgp vdi phuang phap nghien ciiu bdi canh tgi Cdng ty cd phdn dugc \%t tu y t l Thanh Hoa d l tim hiiu vd van dung cdc ky thuat phdn tich trong k l loan qudn trj nhdm cung cap thdng tin huu ich cho
cdc cdp qudn tti tgi cdng ly.
Phdn tich thdng tin cdn cdn cii vdo dgc diim sdn xudt kinh doanh vd dgc thu qudn ly lai doanh nghifp thdng qua vipc phdn tich: Phdn tich tnmg ldm chi phi nhdm kiim sodt, danh gid chi phi theo tting pham vi chuydn mdn hod, cdp bac qudn tri. Phdn tich mdi quan bf chi phi khdi lugng Igi nhudn de cdc nhd qudn tri cd quyet dinh diing dan ttong sdn xuat va tidu thy sdn phdm; phan tich thdng thieh hgp xay dung gid bdn, phuong dn kinh doanb ngfin hgn, phuang dn kinh doanh ddi hgn theo tiing bf phgn, cdp b | c qudn tri,... Tii dd v§n dyng eho bii cdnh cy thl ctia Cdng ty cd phdn dugc v§t tu y t l Thanh Hod dk phan tich, danh gid cdc hogt dgng phyc vy cho qua ttlnh ra quylt dinli tgi cdng ty.
Phdn tfch chi phf bf ph^n theo tirng trung tdm chi phf
Trung tam chi phi: Ld noi sii dt^g va tieu diing cdc nguon lyc. Qua tiinh tieu diing se ldm phdt smh chi phi. Trung tam chi phi gdm:
Trung tam trdch nhifm: La trung tfim cd quydn ty chu ttong vipc su dyng cdc ngudn lyc dugc cung cdp.
Trung tdm thuc hien: Ld tnmg tam cd quydn ty chu ttong vipc su dyng cac ngudn lyc.
Cdng ty cd phdn dugc vgt tu y t l Thanh Hod la doanh nghipp sfin xuat va kinh doanh dugc phdm: Cdc mat hang thudc Ddng dugc, tan duge, thilt bi vdt tu y te,... sdn phdm cua Cdng ty dugc sdn xuat ttdn ddy chuyin cdng nghf khep kin, tgo ra sdn pham cudi cung.
Trung tdm ttdch nhifm (phdn xudng thudc vien), Bd phgn qudn 1;^ iryc tiep (Trung tfim thyc hipn) san xudt: Cd nhifm vy che bien, san xudt cdc logi vidn nen, vidn nang, vidn hodn nhu: Vitamin B l , Vitamin B6, Ampiciln, Vitamin B12, Pdnixilin, Theeenamin, Hydan, Gadinan,...
Trung ldm ttdch nhifm (phan xudng thuoc tiem), Bd phgn qudn IJ tryc tiep (Tnmg tdm thyc hifn) sdn xudt: Cd nhifm vy sdn xudt cdc loai thudc
Tap chi nghien cuTu Tai chinh ke toan an < ^
VAN D i H 6 M NAY C So 01 (114) - 2013 )
ong, thulc liem nhu: Nudc cat, can xi B12, can xi Bcanlcx, Philatop, glucoza,....
Trung tam trach nhifm (phan xudng thuoc lidm), Bg phgn quan ly ttyc lilp (Tmng ldm thyc hipn) san xual: Cd nhifm vy sdn xuat dugc lifu phyc vy sdn xual thulc vicn, sdn xudt thulc bde, rugu thuoc, thuoc bdi ngodi, cao dpng vgt,..,
Nhu vay cdc chi phi dugc lgp hgp theo cdc hogt dpng (nguln phfit sinh chi phi). Dicu nay tgo dicu kifn thugn lgi cho cdng tdc quan ly, kiim soat chi phi va chi cd nhgn thuc dugc cdc nguyen nhdn gay ra chi phi thi mdi cd bipn phap phii hgp dd lac dpng vao nguln gdc ciia sy phdt sinh chi phi nhdm dugc hipu qud hogt dpng vd hifu ndng qudn ly ttong timg boat dpng cy the lgi cdng ly cd phdn dugc vat tu y tl Thanh Hod.
Phan tich m i l quan hf chi phi - khoi lugng - Igi nhuan
Phan tich mdi quan hf chi phi - khdi lugng - lgi nhugn la xem xet mdi quan bp giiia cdc nhdn Id gid ban, bidn phi, dinh phi trong mdi quan hf vdi miic lgi nhugn mong muon.
Mgi doanh nghifp hogt dpng vi myc dich lgi nhu^n deu hudng din myc tidu toi da hda lgi nhugn, ttong do quan hf chi phi - khoi lugng - lgi nhugn vdi cac bidn so c6 quan hf hiiu co vdi nhau ludn Id vdn d l quan tam Clia cdc nhd qudn I;^ ttong qua ttinh didu hdnh doanh nghifp.
* Phdn tich kit cdu chi phi Kdt cdu chi phi la mdi quan hp v l ty trgng giira chi phi c l
djnh va chi phi bien doi eiia doanh nghifp.
Be san xudt sdn pham, chi phi phdt sinli bao gom: Chi phi nguydn vgl lifu Iryc lilp, Chi phi nhdn cdng tryc tiep, Chi phi sdn xual chung... Cy thl: Sfin xuat vidn nen Theeenamin vi 10 Vicn cua cdng ty c l phdn dugc v^t tu y t l Thanh Hod.
- Doi vdi cdc chi phi tryc ticp lien quan tdi Id sdn xual dugc tgp hgp tryc tiip cho Id sdn xual:
Chi phi nguyen vgt lifu trgc /i^o ClophcniraminW=0.060%, Clopheniramin W=0.080%, Croscarmeilose, Era-Gel, Gelatin, Magnesi Stearat, Niparin, Paracetamol, vd vgt lifu phy: Bpt sdn lgc, bpt min, ndp rang, bpt tan cac logi... dugc tap hgp tryc tiip theo Id. Trong dd chi phi nguydn vgl lifu chilm khoang ttdn 82% tten tdng chi phi sdn xudt.
Chi phi nhdn cdng trgc tiep:
Tiln luong chinh, luong phy, edc khodn tiiudng, ttg cdp. Chi phi nd]^ dugc tgp hgp cho cdc san pham ttdn co sd dinh muc tiln luong da dugc xdy dyng.
chi phi nhan cdng chilm khoang 6% tten tdng chi phi sdn xuat.
- Dli vdi chi phi lien quan den nhilu sdn phdm nhu Chi phi sdn xudt chung, cac chi phi ndy dugc t§p hgp chung cho todn doanh nghifp vd chi tilt theo timg khodn myc phi. Chi phi san xuat ehung chilm khodng^ 12% trdn t i n g chi phi san xudt va dugc phfin bd cho hing m$t hdng.
Ddn cuii tiidng, k l tofin phan bo Chi phi sdn xudt chung cho tihig sdn phdm sdn xudt ttong
thdng theo tieu thiic chi phi nguydn vgt lifu chinh tryc tidp.
Qua vi dy tten cho tiiay chi phi sdn xudt bao gIm: Chi phi nguyen v^t lipu tiyc tiep, chi phi nhan cdng tryc tidp, chi phi sdn xuat chung da cd sy chi tidt cy the cua timg logt chi phi. Song vifc nhgn difn chi phi theo each ling xu Clia chi phi d cdng ty chua thyc hifn day du. Chi phi hon hgp (chi phi san xuat chung) khdng dugc nhgn dipn tdch bift vdi chi phi biin ddi, do dd nhidu logi cht phi cd tinh chdt hon hgp dugc xep vdo chi phi cd dinh bo^c chi phi bien ddi Id khdng thich hgp. Cdch phfin logi chi phi tgi cdng ty cd phfin dugc v|it tu y te Thanh Hod ttdn thyc td hifn nay chua phyc vy cho cdng tfic dy toan chi phi.
Vgy dd phan tich dugc kit cau chi phi cfin phan dinh chi phi t^i cdng ty thanh chi phi cd dinh vd chi phi bien ddi. Trong dd cdn cii vdo dinh mirc sdn phfim sdn xudt tiieo Id: Chi phi nguydn vgt lipu ttvc tidp, chi phi nhan cdng tiyc ticp Id biin phi. Chi phi san xudt chung Id chi phi hon hgp.
D$c tiiii Clia ngdnh Dugc phdm Id phdt sinh chi phi kiim nghifm dugc pham, Moi Id sdn phdm sdn xudt ddu phai kiim tra chdt lugng ttong cd qua trinh san xudt va ttvdc khi nhgp kho tiianh pham chi phi phy thugc vdo sd Id sdn xudt dfiy la chi phi bidn ddi.
Do chi phi ciia bg phgn kiim nghipm dugc cd till tiieo dot tach bipt ndn can dy todn tdch bift phdn chi phi nay ttong chi phi sdn xuat chung. Ben canh dd chi phi khdu hao TSCD chilm t^ If Idn (dfic bift la chi phi khdu hao dfiy chuyin sfin xudt) ttong tdng
p Tap chi nghidn cCfu Tdi chinh k^ toan
( SdOl (114)-2013 )
VAN DE HOM NAY
chi phi sdn xudt chung. Do vdy phdn chi phi sdn xudt chung cdn lgi(sau khi da trir chi phi kiim nghifm dugc pham) se dugc phan dinh thdnh chi phi c l dinh va chi phi bidn ddi trdn co sd sd gid may boat dgng.
* Phdn tich diim lioa vdn Diem hod vdn Id didm md tgi do doanh thu vira dii bu dap hit cac chi phi boat dgng kinh doanh da bd ra. Vice phan dinh chi phi ttong cdng ty thdnb dinh phi vd bien phi se giup doanh nghifp nhgn thiic dugc: Sau diem hda von cii moi sdn pham tidu thy dugc se ldm tdng Igi nhugn cua doanh nghifp them mpt gid tri dung bang phan chenh Ipch giira doanb thu vd bidn phi cua sdn pham.
Vifc xdc dinh didm hda vdn nhdm dai dugc myc tieu ciia cdng ty: Thidt lap mdt miic gid hgp ly, dgt mue tieu hifu qud nhdt ttong khi kit hgp giiia ehi phi c l dinh vd chi phi bien ddi.
Trdn thi trudng canh ttanh hipn nay cd rdt nhidu bfing thudc npi, tiiudc ngoai ed cung tinh nang vd tac dung gdn nhu nhau vd gid cd ciia cdc mat bdng dugc phdm khd cao. Chinh vi vdy vifc phdn tich diem hda vdn nhfim xfic dinh dugc khung gid bdn ciia sdn pham cho phd hgp Id vfin de ma cdng ly quan tam. Bdn cgnh dd vide phan lich didm hda vin cdn giiip cdng ty dy kien so Iai dgt dugc, quylt dinh nhgn hay tii chdi don dfit hang,...Tu dd nhd qudn Iy cdng ty cd cdc ehinh sfich vd bifn phap tich cyc chi dgo edc hoat dOng vl sdn xudt va kinh doanh dgt hifu qua kinh t l cao.
Cdng tiiirc tinh: SLh = DP/
( g - b p )
Trong dd:
* SLh: Ld sdn lugng hda vdn
* DP: Tdng chi phi cd dinh
* bp: Chi phi bidn ddi tren moi dan vi san pham.
* g: Gid bdn dcm vi sdn pham Phan tich thong tin thfch hgp cho qud trinh ra quyet djnh ngdn hgn
Thdng tin ve chi phi vd thu nhap thich hgp cho vifc ra quyet dinh la nhimg thdng tin phdi dgt 2 tidu chudn co bdn: Thdng tin dd phdi lien quan din tuong lai vd thdng tin dd phdi cd sy khdc bipt giira cdc phuang dn dang xem xci vd lya chpn.
Phan tich thdng tin chi phi thich hgp giiip nhd qudn Iy nhanh chdng cd dugc nhiing dir lieu thdng tin dd ra quydt dinh ttong tung tinh hudng san xudl Icinh doanh nhung vdn ddm bao CO sd khoa hpc va Ihyc tidn kinh t l cho quylt dinh. Nhd qudn Iy cd dugc nhiing thdng tin chgn Ipc, day du de tgp trung eho quylt dinh qudn ly nham tdng tinh hipu qud ttong timg tinh hudng sdn xudt kinh doanh hay b l sung dii lifu cbo nhiing quyet dinh kinh doanh giup cho nhd qudn Iy khai thac hay kiem sodt tdt nhirng ngudn thu, chi phi ttong mong lai dd doanh nghipp hogt dgng lot hon.
Hifn tgi cdng ty cd phan dugc vgt tu y t l Thanh Hod ed 31 chi nhdnh dugc tiiyln buyfn, thdnh phi, 4 chi nhdnh tgi Ha Ndi, Hdi Phdng, Dd Ndng, Tp.
Hd Chi Minh. Cdng ty dang cd phuong dn md thdm chi nhanh tgi Can Tho. Cdc thdng lin vd chi phi vd thu nh|ip: Chi phi da chi, chi phi nguydn vat lifu, chi phi nhan vidn, chi phi khau hao.
chi phi chung chung, doanb thu dy kidn,...khi dau tu cho chi nhdnh mdi. Vifc phan tich Ihdng tin thich hgp dugc thyc hipn qua cac budc sau:
Budc 1 : Xac dinh phuong dn can xem xdt, so sdnh lya chgn.
Budc 2 : Tap hgp tat cd cdc khodn thu nhgp, chi phi lien quan ddn phuong dn cdn xem xdt, so sdnh dc lya chgn.
Budc 3: Logi bd nhirng khodn chi phi chim, nhirng khodn chi phi da phdt sinh vd luu Iai d phuong dn sdn xuat kinh doanh khi xem xet, so sanh lya chpn.
Budc 4 : Logi bd cdc khoan thu nhdp vd chi phi se phat sinh nhu nhau ttong tuong lai.
Thdng tin cdn lai sau khi phan tich dugc xac dinh Id thdng tin thich hgp giup eho nhd qudn iy cdng ty xac dinh dugc ttong tam cua cdc phuang dn kinh doanh, tir do dua ra quydt dinh hiiu hidu.
Tai Upu tham khao:
7^5. Huynh Lai (2009) Lfng dung vd phdn tich mo hinh thdng tin thich hop lap bdo cdo phdn tich phuang dn kinh doanh- lgp chi kiem lodn so 8 ndm2009
Th.s Duang Nhgc vd Th.s Duang Thi Thu Hiin (2009) Ly thuyet vd thuc hdnh ke lodn qudn tri doanh nghifp. Nhd xudt bdn Tdi chinh.
Sd lifu, cdc bdo cdo ke todn tgp hpp chi phi sdn xudt vd tinh gid thdnh sdn phdm lgi Cong ty cdphdn dupe vgt tuyte Thanh Hod thdng ndm 2011...
Tap chi nghidn cufu Tai chinh ke toan
