NGH|£N CCfU TRAO B6\ ( Sg06 (119)-2013 )
Mot s6 y kien vl hach toan cac khoan thiet hai trong san xuat d^ doanh nghiep
Hi|n nay tiong che dO ke toin cua doanh nghi|p hudng din vl hgch todn cic khoin thi|t hgi trong sdn xuit chua dugc rd rang vi hg thong, vi vgy chdng tdi xin cd mgt sd y kien tiao doi ve van de niy.
Thigt hgi tiong sin xuat d doanh nghigp lien quan den nhieu ndi dung nhung chdng tdi xin gidi hgn d 2 van dl do li thiet hgi vl sin phim hdng vd thiet hgi ve ngdng sdn xuit.
* Ke toin thift hgi vl sin phim hdng
San phdm hdng trong sin xuit bao gIm thinh phim, nda thinh pham ty che, sin phim dd dang, lao vy da dugc phit hi|n lim sai quy cich. ve mat chit lugng khdng dim bio ddng tiSu chuin ky thugt quy djnh. vl m$t cdng dyng khdng thyc hi|n dugc gii trj su dyng da quy djnh tnrdc.
Theo phgm vi ciia sdn phim hdng dugc chia thinh sin phim hdng trong sin xuit, sin phim hdng trong kho, sin phim hdng tiong khiu tieu thy md doanh nghilp vin cdn trich nhi|m.
Theo mdc dO cda sin phim hdng dugc chia thinh:
- Sin phim hdng cd thl sda chua dugc li nhiing sin phim bi hdng, ve mgt ky thu^t cd khi nang sda chua thinh sdn phim
* Hpc vipn Tdi chinh
tdt, vl m|it kinh tS sua chda vin cd hilu qui.
- Sin phim hdng khdng sua chua dugc li nhirng sin pham hu hdng, vl mgt ky thu^t khdng cd khd nang sda chiia thdnh sdn pham tdt, ve mgt ldnh te siia chiia khdng cd hi|u qui.
Trong quan hg vdi cong tic kl hogch cic logi sin phim hdng da nSu d trSn dugc chia thinh 2 logi: Sin phim hdng trong djnh mdc vd sdn phim hdng ngodi djnh mdc.
Thi|t hgi vl sdn phim hdng cd thl sua chiia dugc la toin bO cdc chi phi de sua chira sdn phim hdng thinh sin phim ddng tieu chuan ky thi4t quy djnh.
Thigt hgi vl sin phim hdng khdng sda chiia dugc li toin bO gid tij cua sin phim hdng vi chi phi thanh ty sau khi trCr di phi ligu thu hii.
* K I todn sin phim hdng trong dinh mdc
Sin phim hdng trong djnh mdc gIm nhung sin phim hdng trong qud trinh sdn xuit, tarong kho, trong qud tiinh tiSu Ihy nam trong gidi hgn cho phep mi doanh nghilp cd thl dy kiln dugc nhu dgc dilm, tinh chit cua sdn phim... Chi plii cho khodn tiii|t hgi tiong djnh mdc lien quan den vigc sda chiia, trj gid sdn phim hdng khdng sua
TS.iy4n v a n Dung*
Ths.IV^n Nggc Di|p*
chiia dugc sau khi trd phi Ii|u tiiu hoi dugc tkih vdo gid thanh sin phim sin xuat ra.
Vi vgy vl mgt kl toan cdc khodn thi|t hgi cd thl khdng cin phii theo doi rieng cic khoin chi phi niy mi coi nhu da nim trong gid thinh (da phdn dnh tien cdc TK 621. 622, 627,154) cda sdn phim hoin thinh chi ghi giim chi phi cda sin phim hoin thinh phin phe lieu thu hii.
Trudng hgp can theo doi riSng cdc khodn thi|t hgi, tiong h | thing kl todn doanh nghigp khdng cd TK rieng nSn theo f kien chdng tdi nSn md chi tilt cua TK154 Sin phim hdng (SPH) hole chi tiltTK 138 SPH de theo doi phin dnh.
Doi vdi sdn phim hdng cd thl sua chua dugc:
* T|ip hgp chi phi siia chiia + Chi phi nguySn v|lt li|u phit sinh
NgTK621 CdTK152, 153 + Chi phi nhan cdng tryc tiep
SPH NgTK622
Cd TK 334,338
" Tong hgp chi phi siia chiia NgTK154SPH
CdTK621,622,627 Cuoi kf kit chuyen
T^p chi nghiin ciiru Tai chinh k^ tokn
( So 06 (119)-2013 ) NGHIEN CljrU TRAO D 6 |
NgTK 154 dang chS tgo C d T K 1 5 4 S H P
* K I todn sin p h i m hdng ngoii djnh mirc
Sin phim hdng ngoii djnh mdc Ii nhihig sdn phim hdng qud gidi hgn cho phSp do cic nguySn nhin chu quan (do la Id, thilu trich nhigm cua cdng nhan, cin bO quin ly...) hogc khich quan (do thdi tilt hoi hogn bit chgt...) Ddi vdi nhimg sin phim hdng ngoii djnh mdc thi cic khoin thigt hgi khdng dugc tinh vio gid Uiinh m i dugc xu Iy tuong dng vdi nhiing nguyen nhdn giy ra.
* Doi v&i nhirng sdn pham hdng cd thi sia chua duprc
* Khi phit sinh cdc chi phi sua chua thl ghi:
Ng cic TK 621, 622, 627 C6 cdc TK LQ (152,153,334,338...)
* Culi ky ting hgp chi phi sda chiia:
NgTK 154 SC SPH CdTK621,622,627
* Can cu vao Kit qui xu ly Ng TK 1388 - Bit b i i thudng
N g T K 811 -Tinh vio chi phi
Ng TK 632 - Tuih v i o gii vdn
C d T K 1 5 4 - S C S P H
* Doi v&i sdn pham hdng khdng sira chira duprc
Vi|c xic djnh g i i trj sin phim hdng cin xic djnh dugc s l
lugng sin phim hdng thdi diem vd miic do cua sdn phim hdng Id bao nhiSu phan tiam so vdi sdn phim hodn thinh. \^gc dinh gii sin phim hdng khdng sua chiia dugc cd die dy vdo chi phi dinh mdc, chi phi ke hogch hoac chi phi thyc te vd tinh todn xdc djnh nhu dinh gii sin pham dd dang (theo ehi phi NVL chinh tryc tilp hay sdn lugng hoin thinh tuang duang).
Sau khi xic djnh gid tri sdn phim hdng khdng sua chua dugc k l toin can cu v i o quyet djnh xd ly ghi
* Ddi vdi sin phim hdng tiong sin xuit:
N g T K 1 5 2 - Phi lieu tiiu hdi
Ng'TK 138 - Bit bdi tiiudng N g T K 811 -Tinh vio chi phi khic
CdTK 154
* Ddi vdi sin phim hdng d khau khac:
Ng TK 152 - Phi ligu thu hdi
NgTK 138-Bit b i i tiiudng N g T K 811 -Tinh vdo chi phi khde
NgTK 632,415- Tmh vao gid von quy DPTC
CdTK 155,157, 632
* K I t o i n t h i | t hai ve ngung sdn x u i t
Trong qud trinh hogt dOng cda doanh nghigp cd the xiy ra nhiing khoing thdi gian phdi
Tap chi nghien cufu Tai chinh k^ toan ^ i
ngimg sdn xuit do cdc nguySn nhdn chd quan hay khdch quan gay ra nhu thieu nguySn vgt ligu, hu hdng miy mdc thiet bj sdn xuit, thieu nang lugng hay thiSn tai hoi hogn giy ra.
Trong thdi gian ngdng sin xuit doanh nghigp khdng tgo ra sin phim nhung vin phit smh chi phi d l bao v | tii sin. tiln lucmg cua cdng nhin sin xuit, cin bO quin ly, chi phi khiu hao, chi phi bio dudng... cic chi phi phit sinh tiong thdi gian ngiing sdn xuit nd khdng tham gia vio qui tiinh tgo ra sdn phim v l nguyen tic khdng dugc tinh vio gid thdnh sdn pham.
* Tru&ng hgrp ngirng sdn xudt cd ke hogch
Trudng hgp ngdng sin xuit cd tinh tgm thdi mang tinh thdi vy dS bao dudng, sua chiia mdy mdc thilt bj thi doanh nghi|p phii Igp dy todn chi phi cho thdi gian ngimg sdn xuit niy.
* K I toin can cd v i o dy toin tiich tiudc vdo CPSX:
Ng TK 622, 627 CPNCTr< CPSX chung
Cd TK 335 - Chi phi phdi tia
* Khi phdt sinh cic chi phi ngimg sin xuat ghi:
Ng TK 335 - Chi phi phii tri
CdcdcTK334,338,152,...
* Cudi nien dO tiSn hinh dieu chinh
+ N I U s l trich tnrdc theo KH < s l tiiyc t l Uii tiich tiiem
NgTK 622,627...
NGHIEN CQU TRAO D 6 I ( 8^06(119)-201391
Cd TK 335 chi phi phdi tri + N I U s l trich tnrdc theo KH > sd thyc t l thi dilu chinh giam
Ng TK 335 - Chi phi phdi tii
C d c a c T K 6 2 2 , 6 2 7 . . .
* Tru&ng hpp ngirng sdn xuat dpt xuat ngodi ki hogch
Trudng hgp ngiing sin xuit dot xuat nhu mat di|n, hoi hogn, hu hdng miy mdc thiSt bj... khi phit sinh chi phi khdng dugc
tinh vdo gii thinh sin phim, k l toin cung sd dyng chi tilt 154 ngimg sin xuat hogc TK 13 8 chi tilt ngimg sin xuit dS theo doi rieng.
* Khi phit sinh chi phi vS ngiing sin xuat
N g T K 154 NSX CdTK334,338,214...
Cudi ky can cu v i o quyet djnh xu ly thi ghi:
NgTK 138 - Bit boi tiiudng
N g T K 632, 811- tinh v i o gid von, chi phi khde
N g T K 4 1 5 - Quy dy phdng tii chinh
C d T K 154 NSX TrSn day Id mOt vdi f kiln tiao d i i v l hgch toin cic khoin thi|t hgi trong sin xuit hy vgng cung c i p mOt so tii ligu tham khio cho cic bgn dgc.
Trao doi ve mot so
tdi chinh v i ke toin quin tri bang nhiing cdng vigc cy thl tii thu nhan den xu Iy, h | thing hda vd cung cip thdng tin k l todn tii chinh, thdng tin ke toin quin trj.
T h d tu, hoin thign, bd sung ngi dung ty lugn v l qui trinh thu nhgn, xu ty vd hg thing hda thdng tin k l todn:
(i) Bd sung h | tiidng cdc phuong phip k l todn;
(ii) Bd sung hodn thign ngi dung ly lugn van dyng hg thing cic phuang phip kS toan truyen thdng.
Thir n i m , hodn thi|n, b l sung nOi dung ly lugn v l qud trinh trinh bay vd cung cip thdng tin k l todn:
van de ly luan co* ban ...
(llip theo trang 33) (i) B I sung Iy lugn ve hg Nguyin VS Vipt, 2012, Vgn thong cdc bdo edo ke todn thyc dung phuamg phdp Tong h(/p - u:5_ „,',„ i,s *~/ A_ *_:. ^ ^ ^ ^g- ^^ fg^^ nhdm tdng
cu&ng tinh minh bgch trong vipc cung cap thdng tin ke todn cua hign cua kS todn quan tii;
(ii) Bd sung ly lugn v l h | thdng cic b i o cio k l todn lien quan thdng tin tuong lai cua k l todn quin tri;
(iii) Bd sung ty l u ^ v l hg thong cdc chi tieu v l thdng tin phi tdi chinh v i thdng tin dinh thih trong cic b i o cio k l toin...
T i i U|u tham k h i o Nguyen Vd Vipt, 2012. Doi m&i npi dung chuang trinh mdn hpc Nguyin ly ke todn trong dieu kipn ddo tgo theo tin chi tgi Hpc vipn Tdi chinh, Di tdi NCKH cdp Hpc vipn.
doanh nghipp Vipt Nam hipn nay, De tdi NCKH cap Hpc vipn.
H.Bouquin vd J.P.Zerbib (1997-1998), Kiem sodt qudn ly - Ke todn qudn tri,
Acounting And Auditing Project - European Technical Assistantce Progr.,.
Ray H.Garrison (1993), Ke todn qudn tri, Tru&ng Dgi hpc Kinh ti Thdnh pho Ho Chi Minh.
